PET - Plain English Taxonomy

Attribute:	R13297
Concept:	Assets Other Financial Assets Total Deferred Acquisition Costs Amount
Label:	Deferred Acquisition Costs Before Liability Adequacy Test write-down
Concept Guidance:	For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference

Dimensions

Dimension	Member	Description
BasisOfPreparationDimension	(Accounting)	This dimension represents the basis used for the reported information. This information relates to the accounting basis of preparation.
ClassOfBusinessDimension	(ReinsuranceBusiness)	This dimension is used to categorise information according to business activity. Report where the class of business relates to reinsurance contracts.Reinsurance contracts are insurance contracts where the policyholder is an insurer or reinsurer. Policyholder means a party that has a right to compensation under an insurance contract if an insured event occurs.
InsuranceBusinessLocationDimension	(AustralianBusiness)	This dimension categorises the reported data according to the business locations determined in accordance with the relevant prudential standards. The information reported is in relation to insurance business carried on (whether in Australia or elsewhere) by any Level 1 insurer within the group, or for entities which are not insurers within the Level 2 insurance group, business related to an entity incorporated in Australia.