PET - Plain English Taxonomy

Attribute:	R13932
Concept:	Liabilities Insurance Policy Liabilities And Policy Owner Retained Profits Amount
Label:	Net policy liabilities and policy owner retained profits
Concept Guidance:	This is the value, as at the relevant date, of policy liabilities net of all policy liabilities ceded under reinsurance, together with policy owner retained profits, determined in accordance with the methodologies stated in relevant prudential standards.

Dimensions

Dimension	Member	Description
AssetRiskStressTypeDimension	(Property)	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 property stress on the capital base of the reporting entity, due to changes in property and infrastructure asset values.
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 .
ReinsuranceRecoveriesValueTypeDimension	(Net)	This dimension identifies the valuation scenario, in relation to expected reinsurance recoveries, under which the reported value was calculated. 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.