PET - Plain English Taxonomy

Attribute:	BSAO17917
Concept:	Assets Investment Investment Including Accrued Income Other Amount
Label:	Other investment assets
Concept Guidance:	This is the value, as at the relevant date which equates to the balancing item in the list in which it is being used. Report the actual value, plus the value of accrued income, of any asset that has been classified as an investment asset, other than: - Cash; - Property; - Equities; - Interest bearing securities; or- Loans.

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.
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).
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	(OutsideAustralia)	This represents the location of the items being reported. The items being reported are physically located outside Australia