PET - Plain English Taxonomy

Attribute: CS23309
Concept:
Label: Deferred reinsurance expense
Concept Guidance:
This is the value, as at the relevant date, of deferred reinsurance expense (DRE), as determined in accordance with the relevant Accounting Standards. 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. 
Dimensions
Dimension Member Description
(Default)
This dimension categorises the reported information based on the impacts arising from the application of certain asset risk stresses. The reported information is contribution towards the change in capital base under the scenario considered.
The reported information measures the impact of counterparty default on the capital base of the reporting entity.
(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 .
(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.