PET - Plain English Taxonomy

Attribute:	CS24037
Concept:	Assets Derivative Instruments Amount
Label:	Derivatives (positive position)
Concept Guidance:	This is the value, as at the relevant date, for all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net gain to the entity as at the relevant date).

Dimensions

Dimension	Member	Description
AssetDeductionValueCapitalBaseDimension	(Net)	This dimension identifies whether or not the item reported is net of components already deducted from capital base in accordance with relevant prudential standards. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
AssetsSubjectToConcentrationRiskChargeDimension	(Net)	This dimension identifies whether or not the item reported is net of assets in excess of the asset concentration limits, as determined in accordance with relevant prudential standards. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
CategoryOfInsurerDimension	(ForeignInsurerBranchesOperatingInAustralia)	This dimension is used to identify the category of the insurer reporting the information as defined in relevant prudential standards. The reported information relates to a category C insurer, a foreign general insurer operating as a foreign branch in Australia.A Category C insurer is a foreign insurer operating as a foreign branch in Australia and could be a branch of a foreign mutual or shareholder company.
InvestmentReportingBasisDimension	(LookThrough)	This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through. This information reported is on a look through basis. This basis requires the reporting party to report information on investments held through external individually managed mandates/portfolios or discretely managed portfolios as if they were managed by itself .
ReportingLocationDimension	(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.