PET - Plain English Taxonomy

Attribute:	BSAO24769
Concept:	Assets Total Amount
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
CounterpartyRatingDimension	(Grade3)	This rating categorises the credit ratings of the counterparty in relation to the investments of the reporting entity as determined by various rating agencies.Rating Grade1: Standard & Poor's AAA; Moody's Aaa; AM Best A++; Fitch AAARating Grade2: Standard & Poor's AA+, AA, AA-; Moody's Aa1, Aa2, Aa3; AM Best A+; Fitch AA+, AA, AA-Rating Grade3: Standard & Poor's A+, A, A-; Moody's A1, A2, A3; AM Best A, A-; Fitch A+, A, A-Rating Grade4: Standard & Poor's BBB+, BBB, BBB-; Moody's Baa1, Baa2, Baa3; AM Best B++, B+; Fitch BBB+, BBB, BBB-Rating Grade5: Standard & Poor's BB+, or below; Moody's Ba1, or below; AM Best B, or below; Fitch BB+, or below The counterparty in relation to the reported information has a rating grade of 3.
CounterpartyTypeDimension	(OverseasBanks)	This dimension categorises the reported data according to the type of counterparty the entity has transacted with. The information reported is in relation to counterparties classified as overseas banks. That is domicile is overseas including related offshore entities.

Dimension

Member

Description

CounterpartyRatingDimension

(Grade3)

This rating categorises the credit ratings of the counterparty in relation to the investments of the reporting entity as determined by various rating agencies.Rating Grade1: Standard & Poor's AAA; Moody's Aaa; AM Best A++; Fitch AAARating Grade2: Standard & Poor's AA+, AA, AA-; Moody's Aa1, Aa2, Aa3; AM Best A+; Fitch AA+, AA, AA-Rating Grade3: Standard & Poor's A+, A, A-; Moody's A1, A2, A3; AM Best A, A-; Fitch  A+, A, A-Rating Grade4: Standard & Poor's BBB+, BBB, BBB-; Moody's Baa1, Baa2, Baa3; AM Best B++, B+; Fitch BBB+, BBB, BBB-Rating Grade5: Standard & Poor's BB+, or below; Moody's Ba1, or below; AM Best B, or below; Fitch BB+, or below
The counterparty in relation to the reported information has a rating grade of 3.

CounterpartyTypeDimension

(OverseasBanks)

This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The information reported is in relation to counterparties classified as overseas banks. That is domicile is overseas including related offshore entities.