PET - Plain English Taxonomy

Attribute:	PL15531
Concept:	Profit Or Loss Investment Unrealised Gains Or Losses On Changes In Fair Value Excluding Foreign Exchange Amount
Label:	Unrealised net gains and losses
Concept Guidance:	This is the value of unrealised gains (losses) associated with changes in the fair value of investments during the relevant period.Investments are assets or liabilities acquired 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
InsuranceBusinessLocationDimension	(AustralianBusiness)	This dimension categorises the reported data according to the business locations determined in accordance with the relevant prudential standards. The information reported is in relation to insurance business carried on (whether in Australia or elsewhere) by any Level 1 insurer within the group, or for entities which are not insurers within the Level 2 insurance group, business related to an entity incorporated in Australia.

Dimension

Member

Description

InsuranceBusinessLocationDimension

(AustralianBusiness)

This dimension categorises the reported data according to the business locations determined in accordance with the relevant prudential standards.
The information reported is in relation to insurance business carried on (whether in Australia or elsewhere) by any Level 1 insurer within the group, or for entities which are not insurers within the Level 2 insurance group, business related to an entity incorporated in Australia.