PET - Plain English Taxonomy

Attribute: PL02001
Concept:
Label: Dividend Revenue
Concept Guidance:
This is the value, for the relevant period, of dividends recognised by the reporting party as income in accordance with relevant accounting standards. 
Dimensions
Dimension Member Description
(Associate)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information is an Associate of the reporting party.This selection will be applicable where there have been transactions between the reporting party and any associates of the reporting party. Associate is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as meaning an investee not being a:(a) subsidiary of the investor; or(b) partnership of the investor; or(c) investment acquired and held exclusively with a view to its disposal in the near future; over which the investor has significant influence. Significant influence is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as significant influence as the power to participate in the financial and operating policy decisions of the investee but not to control those policies.