PET - Plain English Taxonomy

Attribute:	R13856
Concept:	Assets Loans And Receivables Including Accrued Income Excluding Deferred Acquisition Costs Amount
Label:	Receivables
Concept Guidance:	This is the value, as at the relevant date, of receivables, including outstanding premiums, but not deferred acquisition costs arising in respect of policies. Do not include accrued income from investment assets as well as investment income due but not received. This method of disclosure differs from the Australian Accounting Standards.Acquisition costs, as defined by the Australian Accounting Standards, are the fixed and variable costs of acquiring new business including commissions and similar distribution costs, and costs of accepting, issuing and initially recording policies.

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.
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.
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 .