PET - Plain English Taxonomy

Attribute:	BSAO18375
Concept:	Assets Property Plant And Equipment Excluding IT Amount
Label:	Owner-occupiedProperty,PlantandEquipment
Concept Guidance:	Report the value of property plant and equipment held by the reporting party as at the relevant date in accordance with the classification and measurement basis defined by the accounting standards. This item excludes all Information technology costs, both tangible and intangible.

Dimensions

Dimension	Member	Description
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.
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.
ReportingGeographicalLocationDimension	(InAustralia)	This represents the location of the items being reported. The items being reported are physically located in Australia