PET - Plain English Taxonomy

Attribute:	BSAO19103
Concept:	Assets Total Amount
Label:	Assets
Concept Guidance:	This is the value, as at the relevant date, of a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity reported in accordance with Australian Accounting Standards.

Dimensions

Dimension	Member	Description
CounterpartyRelationshipTypeDimension	(Associate)	This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the information is an Associate of the reporting party.This selection will be applicable where there have been transactions between the reporting party and any associates of the reporting party. Associate is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as meaning an investee not being a:(a) subsidiary of the investor; or(b) partnership of the investor; or(c) investment acquired and held exclusively with a view to its disposal in the near future; over which the investor has significant influence. Significant influence is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as significant influence as the power to participate in the financial and operating policy decisions of the investee but not to control those policies.
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.
ReportingLocationDimension	(InsideAustralia)	This dimension categorises the reported data according to where it is deemed to be in accordance with the requirements of the relevant standards. The information reported is in relation to assets and liabilities defined under the Act as being in Australia.
TransactionIntentDimension	(NotOperational)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes.