PET - Plain English Taxonomy

Attribute:	BSAO22074
Concept:	Assets Insurance Deferred Reinsurance Expense Not Meet Doc Test Net Amount
Label:	Deferred reinsurance expense related to reinsurance contracts on Australian business that do not meet the reinsurance documentation test
Concept Guidance:	This is the value, as at the relevant date, of deferred reinsurance expense (determined in accordance with accounting standards) where the reinsurer has not complied with the threshold levels of reinsurance documentation set out in the relevant prudential standards.

Dimensions

Dimension	Member	Description
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.

Dimension

Member

Description

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.