PET - Plain English Taxonomy

Attribute:	BSAO17728
Concept:	Assets Intangible Impairment Intangible Assets With A Finite Life Amount
Label:	Intangible Assets Finite Life - Accumulated Amortisation
Concept Guidance:	Report the value, as at the reporting date, of accumulated amortisation and impairment on intangible assets with a finite life, as determined in accordance with relevant accounting standards.

Dimensions

Dimension	Member	Description
InsuranceAssetsClassificationDimension	(NotABIL)	This dimension classifies assets according to whether or not they have been classified as backing insurance liabilities or not. The reported information relates to assets that have been classified by the reporting entity as not backing insurance liabilities of the reporting entity.
TransactionIntentDimension	(Operational)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.

Dimension

Member

Description

InsuranceAssetsClassificationDimension

(NotABIL)

This dimension classifies assets according to whether or not they have been classified as backing insurance liabilities or not.
The reported information relates to assets that have been classified by the reporting entity as not backing insurance liabilities of the reporting entity.

TransactionIntentDimension

(Operational)

The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.