Attribute: | BSAO21632 |
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Concept: | |
Label: | Surplus in Defined Benefit Superannuation Fund |
Concept Guidance: |
This is the value, as at the relevant date, of any surplus in a defined benefit superannuation fund of which the reporting entity is an employer-sponsor, as determined in accordance with relevant accounting standards. The surplus in defined superannuation fund represents the favourable difference between the plan assets and the present value of the defined benefit obligation. |
Dimensions
Dimension | Member | Description |
(NotABIL) |
This dimension classifies assets according to whether or not they have been classified as backing insurance liabilities or not. |
|
(InsideAustralia) |
This dimension categorises the reported data according to where it is deemed to be in accordance with the requirements of the relevant standards. |
|
(Operational) |
The intent of the transaction being entered into by the reporting entity. |