PET - Plain English Taxonomy

Attribute: CS12646
Concept:
Label: Cash flow hedge reserves
Concept Guidance:
This is the value of the reserve in relation to the effective portion of the gain or loss on the cash flow hedging instrument. The effective portion is calculated in accordance with Accounting Standards AASB 9, AASB 132 and AASB 7. 
Dimensions
Dimension Member Description
(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.