PET - Plain English Taxonomy

Attribute:	BSAO21585
Concept:	Assets Insurance Reinsurance Recoverables Paid Outstanding Claims Net Amount
Label:	Recoverable from Reinsurance Contracts - Paid and Unpaid
Concept Guidance:	This is the value net of provisions for doubtful debts, as at the relevant date, of reinsurance recoverables in relation to reinsurance contracts for both paid and outstanding claims against the reporting party. Reinsurance recoverables are any amounts due to the reporting party under a reinsurance arrangement that arise from the recognition of Outstanding Claims Liabilities in accordance with capital and prudential standards.

Dimensions

Dimension	Member	Description
InsuranceAssetsClassificationDimension	(ABIL)	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 backing or available to meet the 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	(Operational)	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.