PET - Plain English Taxonomy

Attribute:	BSL18464
Concept:	Liabilities Other Financial Liabilities Liabilities Included In Disposal Groups Classified As Held For Sale Amount
Label:	Liabilities Included in Disposal Groups Classified as Held for Sale
Concept Guidance:	This is the value of liabilities included in disposal groups classified as held for sale in accordance with the Accounting Standard AASB 5.

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.
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.

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.

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.