PET - Plain English Taxonomy

Attribute: BSAO21511
Concept:
Label: Deferred reinsurance expense related to reinsurance contracts on Australian business that do not meet the reinsurance documentation test
Concept Guidance:
This is the value, as at the relevant date, of deferred reinsurance expense (determined in accordance with accounting standards) where the reinsurer has not complied with the threshold levels of reinsurance documentation set out in the relevant prudential standards. 
Dimensions
Dimension Member Description
(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.