PET - Plain English Taxonomy

Attribute:	BSAO21643
Concept:	Assets Other Financial Assets Surplus Defined Benefit Superannuation Fund Amount
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
InsuranceAssetsClassificationDimension	(NotABIL)	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.
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.

Dimension

Member

Description

InsuranceAssetsClassificationDimension

(NotABIL)

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.

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.