PET - Plain English Taxonomy

Attribute:	BSE11219
Concept:	Equity Reserves Cash Flow Hedge Reserve Amount
Label:	Cash Flow Hedge Reserve
Concept Guidance:	This is the value of the reserve in relation to the effective portion of the gain or loss on the cash flow hedging instrument. The effective portion is calculated in accordance with Accounting Standards AASB 9, AASB 132 and AASB 7.

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.