PET - Plain English Taxonomy

Attribute:	BSL18444
Concept:	Liabilities Trade Creditors Accruals Including GST Amount
Label:	Creditors and Accruals - Including GST
Concept Guidance:	This is the value, as at the relevant date, of trade creditors and accruals. Include goods and services tax payable but not income tax payable.

Dimensions

Dimension	Member	Description
CounterpartyRelationshipTypeDimension	(RelatedPartyAASB)	This dimension categorises reported information based on the type of relationship between two or more counterparties. Report only where a relationship exists between the reporting party and the counterparty that is deemed a related party relationship in accordance with AASB124.
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.
InvestmentReportingBasisDimension	(NonLookThroughTrust)	This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through. This information reported is on a non-look through basis. This basis requires the reporting party to report information on investments held through trusts, external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.