PET - Plain English Taxonomy

Attribute: PL16072
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
(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.
(OtherInternational)
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 other international, being regions other than Australia; New Zealand; United States of America; United Kingdom; Japan; South East Asia; or Continental Europe.
(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.