PET - Plain English Taxonomy

Attribute:	R13978
Concept:	Tax Liability Deferred Amount
Label:	Deferred tax liabilities
Concept Guidance:	This is the value for deferred tax liabilities (DTL). Report income taxes payable in future periods in respect of taxable temporary differences. This item is to be determined in accordance with relevant accounting standards.

Dimensions

Dimension	Member	Description
AssetRiskStressTypeDimension	(Default)	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 counterparty default on the capital base of the reporting entity.
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 .

Dimension

Member

Description

AssetRiskStressTypeDimension

(Default)

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 counterparty default on the capital base of the reporting entity.

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 .