This dimension identifies whether or not the item reported is net of other intangible assets, as determined in accordance with relevant accounting standards.
The information reported is in relation to the value of the asset or liability after allowing for the relevant adjustments.

This dimension categorises the reported data according to the business locations determined in accordance with the relevant prudential standards.
The information reported is in relation to insurance business carried on (whether in Australia or elsewhere) by any Level 1 insurer within the group, or for entities which are not insurers within the Level 2 insurance group, business related to an entity incorporated in Australia.

The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes, and which have not been classified as trading.