PET - Plain English Taxonomy

Attribute: BSL16401
Concept:
Label: Defined Benefit Assets/Liabilities
Concept Guidance:
Report defined benefit liability or asset in accordance with AASB 101 and AASB 119. 
Form-Specifc Guidance:
Report any defined benefit assets as negative, i.e. surplus consistent with the classification and measurement basis used in AASB 119 Employee Benefits in Section A: Assets.
Report any defined benefit liabilities as positive, i.e. deficit broken up into current and non-current, consistent with the classification and measurement basis used in AASB 119 Employee Benefits in Section B: Liabilities.
Dimensions
Dimension Member Description
(Current)
This dimension categorises the reported data according to a balance sheet period type.
The information reported is in relation to assets and liabilities that are held primarily for the purposes of being traded; or assets that are (i) expected to be realised within 12 months of the reporting date; or (ii) expected to be realised, or are intended for sale/consumption, in the entity's normal operating cycle (if this is not 12 months and is clearly identifiable); liabilities that are (i) due to be settled within 12 months of the reporting date; or (ii) expected to be settled within the entity's normal operating cycle (if this is not 12 months and is clearly identifiable); or (iii) for which the entity does not have the unconditional right to defer settlement beyond 12 months.