PET - Plain English Taxonomy

Attribute:	CS12629
Concept:	Assets Insurance Reinsurance Do Not Meet Documentation Amount
Label:	Reinsurance assets related to reinsurance contracts that do not meet the reinsurance documentation test
Concept Guidance:	This is the value, as at the relevant date, of any asset recognised by the reporting entity that relates to reinsurance where the reporting entity has not complied with the threshold levels of reinsurance documentation set out in the relevant prudential standards. A reinsurance arrangement meets the reinsurance documentation test if it satisfies the requirements specified in the relevant prudential standard.

Dimensions

Dimension	Member	Description
DoubtfulDebtsProvisionValueTypeDimension	(Net)	This dimension identifies the accounting valuation scenario, in relation to provision for doubtful debts, under which the reported value was calculated. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
ReportingLocationDimension	(InsideAustralia)	This dimension categorises the reported data according to where it is deemed to be in accordance with the requirements of the relevant standards. The information reported is in relation to assets and liabilities defined under the Act as being in Australia.

Dimension

Member

Description

DoubtfulDebtsProvisionValueTypeDimension

(Net)

This dimension identifies the accounting valuation scenario, in relation to provision for doubtful debts, under which the reported value was calculated.
The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.

ReportingLocationDimension

(InsideAustralia)

This dimension categorises the reported data according to where it is deemed to be in accordance with the requirements of the relevant standards.
The information reported is in relation to assets and liabilities defined under the Act as being in Australia.