PET - Plain English Taxonomy

Attribute:	PL05009
Concept:	Income Insurance Written Premium Revenue Gross Excluding Fire Service Or Other Government Levy Amount
Label:	Gross Written Premium Revenue
Concept Guidance:	This is the value of gross written insurance premium revenue recognised during the relevant period, as determined in accordance with relevant accounting standards.This item excludes any fire service levy or other levies imposed by state and territory governments and is gross of any associated outwards reinsurance expense.

Dimensions

Dimension	Member	Description
AccountingRecognitionBasisDimension	(Cash)	The accounting basis for income and expense recognition - cash or accruals. Income and expenses are recognised when Received or Paid.
ClassOfBusinessDimension	(DirectBusiness)	This dimension is used to categorise information according to business activity. Report where the class of business relates to direct insurance contracts.Insurance contracts are classified as 'direct' when the reporting party has a contract directly with a policyholder that is not an insurer or reinsurer. Policyholder means a party that has a right to compensation under an insurance contract if an insured event occurs.

Dimension

Member

Description

AccountingRecognitionBasisDimension

(Cash)

The accounting basis for income and expense recognition - cash or accruals.
Income and expenses are recognised when Received or Paid.

ClassOfBusinessDimension

(DirectBusiness)

This dimension is used to categorise information according to business activity.
Report where the class of business relates to direct insurance contracts.Insurance contracts are classified as 'direct' when the reporting party has a contract directly with a policyholder that is not an insurer or reinsurer. Policyholder means a party that has a right to compensation under an insurance contract if an insured event occurs.