PET - Plain English Taxonomy

Attribute:	CS22830
Concept:	Assets Other Financial Assets Surplus Defined Benefit Superannuation Fund Amount
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
CategoryOfCapitalDimension	(CETier1)	This dimension is used to classify reported information by the category of capital, as determined in accordance with relevant Prudential Standards. The information reported relates to the category of capital classified as Common Equity Tier 1 as defined in relevant prudential standards.
LiabilitiesDeferredTaxValueTypeDimension	(Net)	This dimension identifies the accounting valuation scenario, in relation to deferred tax liabilities, under which the reported value was calculated. The information reported is in relation to the value of the asset or liability after allowing for the relevant adjustments.

Dimension

Member

Description

CategoryOfCapitalDimension

(CETier1)

This dimension is used to classify reported information by the category of capital, as determined in accordance with relevant Prudential Standards.
The information reported relates to the category of capital classified as Common Equity Tier 1 as defined in relevant prudential standards.

LiabilitiesDeferredTaxValueTypeDimension

(Net)

This dimension identifies the accounting valuation scenario, in relation to deferred tax liabilities, under which the reported value was calculated.
The information reported is in relation to the value of the asset or liability after allowing for the relevant adjustments.