PET - Plain English Taxonomy

Attribute: BSAO27512
Concept:
Label: Intangible assets with a finite life
Concept Guidance:
This is the value of intangible assets held by the entity, gross of any provision for amortisation or impairment, and which are deemed to have a finite life. The measurement and classification basis used is to be in accordance with the accounting standards. For the purposes of this item exclude goodwill. 
Dimensions
Dimension Member Description
(Gross)
This dimension identifies the accounting valuation scenario, in relation to amortisation, under which the reported value was calculated.
The information reported is in relation to the value that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
(NonIntraGroupDomestic)
This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The information reported is in relation to non-intra-group transactions or positions where the counterparty is not a related party of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) at the domestic books level.