PET - Plain English Taxonomy

Attribute:	BSAO21667
Concept:	Assets Insurance Deferred Acquisition Costs Prior Liability Adequacy Test Write Downs Amount
Label:	Deferred Acquisition Costs - Prior to LAT Write Down
Concept Guidance:	This is the value, as at the relevant date, of deferred acquisition costs determined in accordance with accounting standards, which existed prior to any liability adequacy test write downs.

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.