PET - Plain English Taxonomy

Attribute:	BSAO24691
Concept:	Assets Equities Amount
Label:	Equities
Concept Guidance:	This is the value, as at the relevant date, for equities including listed and unlisted shares.
Form-Specifc Guidance:	Directly held assets do not include: options, futures and other derivatives that relate directly to equities (these must be recorded as direct derivatives); holdings in associated and subsidiary entities

Dimensions

Dimension	Member	Description
AssetOwnershipDimension	(Indirect)	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 via an investment vehicle.
InvestmentChannelDimension	(AustralianUnlisted)	This dimension categorises the reported data according to the channel or medium through which investments are made. The information reported is in relation to assets held in Australian unlisted.
InvestmentReportingBasisDimension	(LookThrough)	This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through. This information reported is on a look through basis. This basis requires the reporting party to report information on investments held through external individually managed mandates/portfolios or discretely managed portfolios as if they were managed by itself .