PET - Plain English Taxonomy

Attribute:	BSL21992
Concept:	Liabilities Defined Benefit Amount
Label:	Defined benefit
Concept Guidance:	This is the value of defined benefit liabilities in accordance with the classification and measurement basis used in Australian Accounting Standards AASB 119.

Dimensions

Dimension	Member	Description
BalanceSheetPeriodClassificationDimension	(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.
CounterpartyRelationshipTypeDimension	(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.

Dimension

Member

Description

BalanceSheetPeriodClassificationDimension

(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.

CounterpartyRelationshipTypeDimension

(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.