PET - Plain English Taxonomy

Attribute:	BSAO24727
Concept:	Assets Derivative Instruments Amount
Label:	Derivatives
Concept Guidance:	This is the value, as at the relevant date, for all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments in accordance with relevant accounting standards. (That is, derivative positions held that represent a net gain to the entity as at the relevant date).

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	(NotRecognisedExchange)	This dimension categorises the reported data according to the channel or medium through which investments are made. These are investments that are not made through a recognised exchange for the products being transacted. These are typically referred to as "Unlisted" or "Over The Counter (OTC)" investments.
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 .
ResidualTermToMaturityDimension	(GT90DLTE1Y)	This dimension categorises the reported data according to the residual term to maturity. The information reported is in relation to items that have a remaining term to maturity of greater than 90 days, but less than or equal to 12 months.