PET - Plain English Taxonomy

Attribute:	PL15998
Concept:	Profit Or Loss Unrealised Gains Or Losses Equity Securities Excluding Foreign Exchange Amount
Label:	Unrealised Gains Or Losses Equity Securities Excluding Foreign Exchange
Concept Guidance:	This is the value of unrealised gains (losses) on equity securities for the relevant period.For the purpose of this item exclude foreign currency gains (losses) that occur due to the currency translation of the securities.Equity investments or securities are contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities.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	(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.
InsuranceGroupReportingRegionDimension	(EuropeAndUK)	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 both the United Kingdom and Europe.
InvestmentChannelDimension	(RecognisedExchange)	The channel or medium through which investments are made These are investments that are made through a recognised exchange for the products being transacted. These are typically referred to as "Listed" or "Exchange Traded" investments.
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.