PET - Plain English Taxonomy

Attribute:	BSAO18165
Concept:	Assets Investment Debt Securities Non Indexed Adjustment Look Through Amount
Label:	Look-throughadjustmentsforNonIndexedInterestBearingDebtSecuritiesheldindirectlyviaunittrusts
Concept Guidance:	Report the look-through adjustment for non-indexed debt securities held indirectly via listed unit trusts, unlisted unit trusts or controlled unit trusts.Non-indexed debt securities pay an income stream which is not dependent on any external factors.A look through adjustment item represents the adjustment required to convert effective holdings in investments via trusts from aggregated amounts classified as debt securities or unit trusts to the appropriate categories on a look-through basis.
Form-Specifc Guidance:	Thenetofalllook-throughadjustmentitemslistedshouldbezero.

Dimensions

Dimension	Member	Description
LifeFundSegmentsDimension	(GeneralFund)	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. These are the values associated with the business activities other than that within the statutory funds of life companies and benefit funds of friendly societies.

Dimension

Member

Description

LifeFundSegmentsDimension

(GeneralFund)

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.
These are the values associated with the business activities other than that within the statutory funds of life companies and benefit funds of friendly societies.