PET - Plain English Taxonomy

Attribute: BSAO22187
Concept:
Label: Goodwill and other intangibles (net of impairment amortisation)
Concept Guidance:
This is the value, as at the relevant date, of goodwill net of impairment and other intangible net of both impairment and amortisation. This item is to be determined in accordance with relevant Accounting Standards. Goodwill is calculated as the excess of the cost of a business combination over the acquirer's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities. It represents the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. 
Form-Specifc Guidance:
As per LPS 112
Dimensions
Dimension Member Description
(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.
(Australian)
This dimension is used to categorise reported information according to the jurisdictional reach to which that information relates.
Data reported is within the jurisdictional reach of Australia.
(InAustralia)
This represents the location of the items being reported.
The items being reported are physically located in Australia