PET - Plain English Taxonomy

Attribute:	CS24048
Concept:	Assets Investment Total Other Strategic Investments Amount
Label:	Investments in related entities
Concept Guidance:	This is the value, as at the relevant date, of specific investment classifications referred to as strategic investments / acquisitions of the reporting insurer related party investments and other investments. Related parties are determined in accordance with relevant Australian Accounting Standards.

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.
InsuranceAssetsClassificationDimension	(NotABIL)	This dimension classifies assets according to whether or not they have been classified as backing insurance liabilities or not. The reported information relates to assets that have been classified by the reporting entity as not backing insurance liabilities of the reporting entity.
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 .