PET - Plain English Taxonomy

Attribute: BSAO20224
Concept:
Label: Assets
Concept Guidance:
This is the value, as at the relevant date, of a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity reported in accordance with Australian Accounting Standards. 
Dimensions
Dimension Member Description
(AsiaPacific)
This dimension categorises the reported data according to the region of those entities that are members of a Level 2 insurance group (as determined in accordance with prudential standards) and are incorporated outside Australia. The region is defined according to the regions which most appropriately reflect the business and/or operational segments of the entity.
The information reported is in relation to the region of Asia Pacific.
(NotOperational)
The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes.