PET - Plain English Taxonomy

Attribute:	BSAO27507
Concept:	Assets Property Amount
Label:	Property
Concept Guidance:	This is the value of property held by the entity, being land, a building (or part thereof) or both. A building can take the form of a dwelling (or a group of dwellings) or a non-residential building. The classification and measurement basis follows the relevant accounting standards.
Form-Specifc Guidance:	Exclude: assets acquired or held for sale. Report these assets as non-current assets and disposal groups classified as held for sale (item 10.9).

Dimensions

Dimension	Member	Description
AccumulatedDepreciationAndOrAmortisationAndOrImpairmentDimension	(Gross)	The information reported is adjusted for any accumulated depreciation and or amortisation and/or impairment. 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.
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

AccumulatedDepreciationAndOrAmortisationAndOrImpairmentDimension

(Gross)

The information reported is adjusted for any accumulated depreciation and or amortisation and/or impairment.
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.

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.