PET - Plain English Taxonomy

Attribute:	BSAO22712
Concept:	Equity Net Assets Amount
Label:	Net tangible assets
Concept Guidance:	This is the value, as at the relevant date, for the residual interest in the assets of the entity after deducting all its liabilities. Equity can be sub classified into categories such as reserves, retained earnings, etc. where appropriate for the entity, in accordance with the relevant Australian Accounting Standards.

Dimensions

Dimension	Member	Description
AssetsOtherIntangibleValueTypeDimension	(Net)	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.
GoodwillValueTypeDimension	(Net)	This dimension identifies whether or not the item reported is net of goodwill, as defined in relevant accounting standards. The information reported is in relation to the value of the asset or liability after allowing for the relevant adjustments.
InsuranceBusinessLocationDimension	(AustralianBusiness)	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.
OrganisationNameAndABNDimension	(OI11336)	This dimension allows either organisation name or ABN OR both to be used