PET - Plain English Taxonomy

Attribute: R12213
Concept:
Label: Assets
Concept Guidance:
This is the value, as at the relevant date, of a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity reported in accordance with Australian Accounting Standards. 
Dimensions
Dimension Member Description
(ABIL)
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 backing or available to meet the insurance liabilities of the reporting entity.
(UnitedKingdom)
This dimension categorises the reported information according to where items of income/expense are on risk, assets are invested and liabilities are located.
The country is United Kingdom
(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.