PET - Plain English Taxonomy

Attribute:	PL18522
Concept:	Income Investment Financial Income Or Loss Net Amount
Label:	Net investment income
Concept Guidance:	The net financial investment income or loss amount.
Form-Specifc Guidance:	Where income is negative, enter a negative value. Income must be recorded net of all investment expenses and fees.

Dimensions

Dimension	Member	Description
AssetClassTypeDimension	(LoansAndAdvances)	This dimension categorises the reported data according to the underlying asset class. The information reported is in relation to loans and advances receivable by the entity. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash".
AssetOwnershipDimension	(Direct)	This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting entity. Information in relation to assets held or investments made directly by the reporting entity.
ReasonsForMovementsInBalanceSheetDimension	(UnrealisedGainsAndLosses)	This dimension categorises the reported data according to reasons for movements in the balance sheet. The information reported is in relation to the increments and decrements in value when assets or liabilities are revalued in the books of a business to reflect their current market price.