PET - Plain English Taxonomy

Attribute:	BSAO18177
Concept:	Assets Investment Debt Securities Non Indexed Adjustment Hedging Amount
Label:	HedgingadjustmentstoorfromNonIndexedInterestBearingDebtSecurities
Concept Guidance:	Report the hedging adjustment required to translate the aggregate non-indexed debt securities balance to the effective post-derivatives position. A hedging adjustment represents the adjustment required to translate the effective exposure associated with hedging investments. The purpose of a hedging investment is to offset the risk of changes in the fair value or investment cash flows of another contract.Non-indexed debt securities pay an income stream that is not dependent on any external factor.
Form-Specifc Guidance:	Thenetofallhedgingadjustmentshouldbezero.

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.