PET - Plain English Taxonomy

Attribute: BSAO20716
Concept:
Label: Derivative Financial Instruments
Concept Guidance:
This is the value, as at the relevant date, for all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net gain to the entity as at the relevant date). 
Dimensions
Dimension Member Description
(InternationalBusiness)
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 by any entity within the Level 2 insurance group that is not authorised under the Act.