PET - Plain English Taxonomy

Attribute: BSAO21019
Concept:
Label: Assets
Concept Guidance:
This is the value, as at the relevant date, of a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity reported in accordance with Australian Accounting Standards. 
Dimensions
Dimension Member Description
(Parent)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information reported is the parent of the reporting party, as determined in accordance with accounting standards.
(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.