PET - Plain English Taxonomy

Attribute:	BSAO17812
Concept:	Assets Investment Equity Securities Trusts Unitised Include Income Accrued Amount
Label:	Units in unit trusts
Concept Guidance:	This is the value, as at the relevant date of the equity component of investments in unitised trusts, plus income accrued but not received in relation to these assets. This method of disclosure differs from the Australian Accounting Standards.Equity investments or 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.Unitised trusts are a type of managed investment which issues units representing equal shares in the trust's investments. The value of the units fluctuates in line with the value, and income received from, the underlying investments.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(FairValue)	This dimension identifies the measurement approach used to calculate this amount. The value reported is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement approach is determined in accordance with the Australian Accounting Standards.
CounterpartyRelationshipTypeDimension	(NotSubAssocJV)	This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. Report only where a relationship exists between the reporting party and the counterparty, and where the counterparty is not classified as a controlled entity, an associate or joint venture of the reporting party.
HedgingBasisDimension	(NotHedged)	The purpose for which the transaction was made (i.e. for hedging purposes or profit-making purposes) Report only where the purpose of the transaction is to generate a profit (i.e. this is not a hedging transaction).
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.
InvestmentReportingBasisDimension	(NonLookThrough)	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 non-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 single end investments themselves.
JurisdictionDimension	(Foreign)	This dimension is used to categorise reported information according to the jurisdictional reach to which that information relates. Data reported is not within the jurisdictional reach of Australia.
ReportingGeographicalLocationDimension	(InAustralia)	This represents the location of the items being reported. The items being reported are physically located in Australia