Attribute: | CS23172 |
---|---|
Concept: | |
Label: | Property |
Concept Guidance: |
This is the value of property held by the entity, being land, a building (or part thereof) or both. A building can take the form of a dwelling (or a group of dwellings) or a non-residential building. The classification and measurement basis follows the relevant accounting standards. |
Dimensions
Dimension | Member | Description |
(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. |
|
(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. |
|
(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. |