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(Direct) |
This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting entity. Information in relation to assets held or investments made directly by the reporting entity.
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(FairValue) |
This dimension identifies the measurement scenario under which the reported value was calculated. The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows.
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(JointVenture) |
This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the information is a Joint Venture of the reporting party.A Joint Venture Is defined in accordance with the current Australian Accounting Standard relating to joint ventures, as meaning a contractual arrangement whereby two or more parties undertake an economic activity, which is subject to joint control. A joint venture may take the form of the following: A joint venture entity:Means a joint venture that is in the form of an entity and does not include an entity that:(a) is acquired and held exclusively with a view to its disposal in the near future.(b) operates under severe long-term restrictions that impair significantly its ability to make distributions to the venturer.A Joint venture operation:Means a joint venture that is not in the form of a joint venture entity and it does not include an entity that:(a) is acquired and held exclusively with a view to its disposal in the near future.(b) operates under severe long-term restrictions that impair significantly its ability to make distributions to the venturer.
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(NonLookThroughTrust) |
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 non-look through basis. This basis requires the reporting party to report information on investments held through trusts, external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.
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