PET - Plain English Taxonomy

Attribute:	BSL18508
Concept:	Liabilities Provisions Restructuring Costs Amount
Label:	Provisions for Restructuring Costs
Concept Guidance:	This is the value, for all provisions raised for the restructuring of an organisation.This includes severance, termination and redundancy payments and integration costs.

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.
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

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.

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.