PET - Plain English Taxonomy

Attribute: BSAO19115
Label: Plant and Equipment - Gross of Provisions
Concept Guidance:
This is the value, as at the relevant date, of plant and equipment as determined in accordance with relevant accounting standards, gross of any provisions for depreciation or impairment. 
Dimension Member Description
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.
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.
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.