PET - Plain English Taxonomy

Attribute:	BSE11210
Concept:	Equity Reserves Capital Profits Reserve Amount
Label:	Capital Profits Reserve
Concept Guidance:	This is the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with Accounting Standard Property, Plant and Equipment (AASB 116). Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.

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.