|
|
(JointVenture) |
This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information is a Joint Venture of the reporting party.A Joint Venture Is defined in accordance with the current Australian Accounting Standard relating to joint ventures, as meaning a contractual arrangement whereby two or more parties undertake an economic activity, which is subject to joint control. A joint venture may take the form of the following: A joint venture entity:Means a joint venture that is in the form of an entity and does not include an entity that:(a) is acquired and held exclusively with a view to its disposal in the near future.(b) operates under severe long-term restrictions that impair significantly its ability to make distributions to the venturer.A Joint venture operation:Means a joint venture that is not in the form of a joint venture entity and it does not include an entity that:(a) is acquired and held exclusively with a view to its disposal in the near future.(b) operates under severe long-term restrictions that impair significantly its ability to make distributions to the venturer.
|
|
|
(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.
|
|
|
(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.
|
|
|
(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.
|
