PET - Plain English Taxonomy

Attribute:	CS23864
Concept:	Assets Total Amount
Label:	Assets under a fixed or floating charge
Concept Guidance:	This is the value, as at the relevant date, of a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity reported in accordance with Australian Accounting Standards.
Form-Specifc Guidance:	Where the security exclusively supports a reporting insurer’s insurance liabilities, the deduction only applies to the amount by which the fair value of the charged assets exceeds the reporting insurer’s supported insurance liabilities.

Dimensions

Dimension	Member	Description
AssetEncumbranceDimension	(Pledged)	The information reported categorises whether or not an asset has been pledged as security by the entity. The reported amount has been pledged as security.
CategoryOfCapitalDimension	(CETier1)	This dimension is used to classify reported information by the category of capital, as determined in accordance with relevant Prudential Standards. The information reported relates to the category of capital classified as Common Equity Tier 1 as defined in relevant prudential standards.

Dimension

Member

Description

AssetEncumbranceDimension

(Pledged)

The information reported categorises whether or not an asset has been pledged as security by the entity.
The reported amount has been pledged as security.

CategoryOfCapitalDimension

(CETier1)

This dimension is used to classify reported information by the category of capital, as determined in accordance with relevant Prudential Standards.
The information reported relates to the category of capital classified as Common Equity Tier 1 as defined in relevant prudential standards.