PET - Plain English Taxonomy

Attribute:	E14957
Concept:	Assets Equity Securities Other Amount
Label:	Equity Securities - Not Listed on ASX
Concept Guidance:	This is the value, as at the relevant date, of equity securities that are not listed on a recognised Australian stock exchange plus the value of equity securities issued by a non-resident of Australia that are listed on a recognised Australian stock exchange.Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities.

Dimensions

Dimension	Member	Description
AssetOwnershipDimension	(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.
BalanceTypeDimension	(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.
InvestmentReportingBasisDimension	(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.