PET - Plain English Taxonomy

Attribute:	CS24135
Concept:	Assets Insurance Reinsurance Recoverables Paid Outstanding Claims Ex Contracts That Do Not Meet Doc Test Or Gov Law Amount
Label:	Reinsurance recoverables on outstanding and paid claims
Concept Guidance:	This is the value, as at the relevant date, of reinsurance recoverables in relation to reinsurance contracts for both paid and outstanding claims against the reporting entity. For the purposes of this item, exclude amounts under reinsurance contracts that do not meet the reinsurance documentation test or governing law requirements under relevant prudential standards.Reinsurance recoverables are any amounts due to the reporting entity from a reinsurer that arise from the recognition of Outstanding Claims Liabilities in accordance with capital and prudential standards.

Dimensions

Dimension	Member	Description
DoubtfulDebtsProvisionValueTypeDimension	(Gross)	This dimension identifies the accounting valuation scenario, in relation to provision for doubtful debts, under which the reported value was calculated. The information reported is in relation to the value that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
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 .
ProbabilisticOutcomesDimension	(CentralEstimate)	This dimension categorises the reported data according to the distribution of probabilistic outcomes. The information relates to the Central Estimate, determined in accordance with relevant prudential standards. The central estimate is intended to reflect the mean value in the range of possible values for the outcome (that is, the mean of the distribution of probabilistic outcomes). This does not include any risk margin.