| Attribute: | CS22806 |
|---|---|
| Concept: | |
| Label: | Surplus in defined benefit superannuation fund |
| Concept Guidance: |
This is the value, as at the relevant date, of any surplus in a defined benefit superannuation fund of which the reporting entity is an employer-sponsor, as determined in accordance with relevant accounting standards. The surplus in defined superannuation fund represents the favourable difference between the plan assets and the present value of the defined benefit obligation. |
Dimensions
| Dimension | Member | Description |
| (Net) |
This dimension identifies the accounting valuation scenario, in relation to deferred tax liabilities, under which the reported value was calculated. |