PET - Plain English Taxonomy

Attribute: CS12658
Concept:
Label: Surplus in Defined Superannuation Fund - Net of Deferred Tax Liability
Concept Guidance:
This is the value, as at the relevant date, of any surplus in a defined benefit superannuation fund of which the reporting entity is an employer-sponsor, as determined in accordance with relevant accounting standards. The surplus in defined superannuation fund represents the favourable difference between the plan assets and the present value of the defined benefit obligation. 
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.