PET - Plain English Taxonomy

Attribute: PL15465
Concept:
Label: Realised Gain Loss Investment Property
Concept Guidance:
This is the value, during the relevant period, of the net value of realised gains and (losses) from the revaluation of the reporting entity's investment property portfolio, as determined in accordance with relevant accounting standards.Investments are assets or liabilities acquired or incurred principally for profit-taking purposes.This item does not include foreign currency gains (losses) that occur due to currency translation.Gains (losses) are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant period, then any increases or decreases in the fair value of the asset are recognised as unrealised gains (losses). 
Dimensions
Dimension Member Description
(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.
(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.