PET - Plain English Taxonomy

Attribute:	BSAO22160
Concept:	Assets Insurance Deferred Levies Charges Amount
Label:	Deferred Levies and Charges
Concept Guidance:	This is the value, as at the relevant date, of deferred levies and charges recognised in accordance with accounting standards.Levies and charges are expenses incurred by the reporting party in relation to obligations to government authorities that are recouped by way of income from customers. Deferred levies and charges are those paid in advance.

Dimensions

Dimension	Member	Description
EliminationBasisDimension	(InterRegional)	This dimension categorises the reported data according to transactions that must be removed to eliminate double counting. The information reported is in relation to inter-regional transactions that must be eliminated in accordance with the relevant Prudential Standard.
InsuranceAssetsClassificationDimension	(ABIL)	This dimension classifies assets according to whether or not they have been classified as backing insurance liabilities or not. The reported information relates to assets that have been classified by the reporting entity as backing or available to meet the insurance liabilities of the reporting entity.
TransactionIntentDimension	(Operational)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.