PET - Plain English Taxonomy

Attribute:	CS24108
Concept:	Liabilities Derivative Instruments Amount
Label:	Derivatives (negative position)
Concept Guidance:	This is the value, as at the relevant date, for all liabilities 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 loss to the entity as at the relevant date).

Dimensions

Dimension	Member	Description
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 .

Dimension

Member

Description

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 .