PET - Plain English Taxonomy

Attribute:	PL12691
Concept:	Income Insurance Investment Amount
Label:	Investment Income
Concept Guidance:	Report the value of investment income, including realised and unrealised capital gains/losses associated with the entity's investments.Capital 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 annual period, then any gains or losses recognised as the difference between the acquisition cost of the asset and the market value are unrealised.
Form-Specifc Guidance:	This item must correspond to the memo item "Total Investment Income which is attributable to shareholders' funds" reported in GRF 310.3 Investment and Operating Income and Expense.

Dimensions

Dimension	Member	Description
InsuranceAssetsClassificationDimension	(NotABIL)	This dimension classifies assets according to whether or not they have been classified as backing insurance liabilities or not. The reported information relates to assets that have been classified by the reporting entity as not backing insurance liabilities of the reporting entity.
OperationalClassificationDimension	(ShareholdersFunds)	This dimension identifies the reported information with the operational classifications used by the reporting party to segment its business. The reported information relates to funds classified by the reporting entity as being related to shareholder's funds. These represent the remainder of funds which have not been classified by the reporting entity as being related to policyholders' funds.
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.