PET - Plain English Taxonomy

Attribute:	BSAO21512
Concept:	Assets Insurance Deferred Reinsurance Expense Not Meet Governing Law Test Amount
Label:	Deferred reinsurance expense that does not meet governing requirements
Concept Guidance:	This is the value, as at the relevant date, of deferred reinsurance expense where the reinsurer has not complied with the governing law requirements in the relevant prudential standard.

Dimensions

Dimension	Member	Description
CounterpartyTypeDimension	(ReinsurerNotAPRAapproved)	This dimension categorises the reported data according to the type of counterparty the entity has transacted with. The counterparty in relation to the information is a Reinsurer that has not been approved by APRA.
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.

Dimension

Member

Description

CounterpartyTypeDimension

(ReinsurerNotAPRAapproved)

This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The counterparty in relation to the information is a Reinsurer that has not been approved by APRA.

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.