PET - Plain English Taxonomy

Attribute:	BSAO21674
Concept:	Assets Insurance Liability Adequacy Test Write Downs Amount
Label:	Liability Adequacy Test Write Down
Concept Guidance:	This is the value, as at the relevant date, of any liability adequacy test write downs in relation to deferred acquisition costs, determined in accordance with accounting 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.
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

(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.

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.