PET - Plain English Taxonomy

Attribute:	BSAO21172
Concept:	Assets Total Amount
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
EliminationBasisDimension	(InterRegional)	This dimension categorises the reported data according to transactions that must be removed to eliminate double counting. The information reported is in relation to inter-regional transactions that must be eliminated in accordance with the relevant Prudential Standard.
TransactionIntentDimension	(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.

Dimension

Member

Description

EliminationBasisDimension

(InterRegional)

This dimension categorises the reported data according to transactions that must be removed to eliminate double counting.
The information reported is in relation to inter-regional transactions that must be eliminated in accordance with the relevant Prudential Standard.

TransactionIntentDimension

(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.