PET - Plain English Taxonomy

Attribute:	BSAO22075
Concept:	Assets Insurance Deferred Reinsurance Expense Not Meet Governing Law Test Amount
Label:	Deferred reinsurance expense that does not meet governing requirements
Concept Guidance:	This is the value, as at the relevant date, of deferred reinsurance expense where the reinsurer has not complied with the governing law requirements in the relevant prudential standard.

Dimensions

Dimension	Member	Description
CounterpartyTypeDimension	(ReinsurerNotAPRAapproved)	This dimension categorises the reported data according to the type of counterparty the entity has transacted with. The counterparty in relation to the information is a Reinsurer that has not been approved by APRA.
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

CounterpartyTypeDimension

(ReinsurerNotAPRAapproved)

This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The counterparty in relation to the information is a Reinsurer that has not been approved by APRA.

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.