PET - Plain English Taxonomy

Attribute:	BSAO18046
Concept:	Assets Investment Real Estate Property Adjustment Look Through Amount
Label:	Look-throughadjustmentsforinvestmentpropertyheldindirectlyviaunittrusts
Concept Guidance:	Report the look-through adjustment for investment property held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts, or for owner-occupied property initially aggregated as non-investment property.A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as equities or unit trusts to the appropriate categories on a look-through basis.
Form-Specifc Guidance:	Thenetofalllook-throughadjustmentitemslistedshouldbezero.

Dimensions

Dimension	Member	Description
LifeFundSegmentsDimension	(GeneralFundEliminations)	Life companies and friendly societies are required to segregate their business activities into that which is conducted for life insurance and that which is for internal operations of the company. This dimension identifies these business segments. The information reported represents the general fund eliminations of the reporting entity. Report the transactions between the general fund and statutory funds of the reporting life company, or between the general fund and approved benefit funds of the reporting friendly society.The general fund represents the business activities of the entity, other than those within the statutory funds of life companies and approved benefit funds of friendly societies.

Dimension

Member

Description

LifeFundSegmentsDimension

(GeneralFundEliminations)

Life companies and friendly societies are required to segregate their business activities into that which is conducted for life insurance and that which is for internal operations of the company. This dimension identifies these business segments.
The information reported represents the general fund eliminations of the reporting entity. Report the transactions between the general fund and statutory funds of the reporting life company, or between the general fund and approved benefit funds of the reporting friendly society.The general fund represents the business activities of the entity, other than those within the statutory funds of life companies and approved benefit funds of friendly societies.