PET - Plain English Taxonomy

Attribute: PL15771
Concept:
Label: Foreign Exchange Gain
Concept Guidance:
This is the value, during the relevant period, for any gains on foreign exchange recognised in the profit or loss. This item is determined in accordance with the relevant accounting standards. 
Form-Specifc Guidance:
12.1 Net foreign exchange gains
Report any gains on foreign exchange separately for each region. Foreign exchange gains should be reported in accordance with Australian accounting standards. The amount reported is on a net basis. If a value is reported for a region at this item, then no value can be reported for this region at item 13.3.
Dimensions
Dimension Member Description
(InternationalBusiness)
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 by any entity within the Level 2 insurance group that is not authorised under the Act.
(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.