PET - Plain English Taxonomy

Attribute:	R13819
Concept:	Assets Equity Securities Plus Accrued Income Amount
Label:	Equity securities
Concept Guidance:	This is the value, as at the relevant date, of equity securities plus income accrued but not received. This method of disclosure differs from the Australian Accounting Standards. Equity securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities.
Form-Specifc Guidance:	Investment income receivables must be included with the asset that generated the income and then subject to the appropriate stress tests.

Dimensions

Dimension	Member	Description
AssetDeductionValueCapitalBaseDimension	(Net)	This dimension identifies whether or not the item reported is net of components already deducted from capital base in accordance with relevant prudential standards. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
AssetRiskStressTypeDimension	(Equity)	This dimension categorises the reported information based on the impacts arising from the application of certain asset risk stresses. The reported information is contribution towards the change in capital base under the scenario considered. The reported information measures the impact of equity stress on the capital base of the reporting entity, due to fall in equity and other asset values.
AssetsSubjectToConcentrationRiskChargeDimension	(Net)	This dimension identifies whether or not the item reported is net of assets in excess of the asset concentration limits, as determined in accordance with relevant prudential standards. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
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.
InvestmentLinkedDimension	(NotSupporting)	This dimension categorises the reported information by assets supporting investment linked liabilities, where the value of the policy liabilities moves in harmony with the value of the supporting assets. The reported information relates to assets not supporting investment linked liabilities.
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 .
TransactionIntentDimension	(NotHeldForTrading)	The intent of the transaction being entered into by the reporting entity. Information in relation to financial assets or financial liabilities that are either held to collect contractual cash flows and are solely payments of principal and interest on the principal amount outstanding or held for the purposes of collecting contractual cash flows and for sale.