PET - Plain English Taxonomy

Attribute:	R13912
Concept:	Assets Excluding Deferred Acquisition Costs Amount
Label:	Assets
Concept Guidance:	This is the value, as at the relevant date, of assets excluding deferred acquisition costs arising in respect of policies. 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
AssetConcentrationLimitDimension	(InExcess)	This dimension categorises information based on the limits set by the prudential standards relating to Asset Concentration Risk Charge. The information reported relates to items in excess of the limit set by the relevant prudential standards.
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.
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 .