PET - Plain English Taxonomy

Attribute:	BSAO18450
Concept:	Assets Investment Including Accrued Income Other Net Market Value Amount
Label:	Other investment assets
Concept Guidance:	This is a balancing item in the list in which it is being used.Report, the net market value, or fair value, plus the value of accrued income, of any asset that has been classified as an investment asset, other than:- Cash;- Property;- Equities;- Interest bearing securities; or- LoansNet market value, or fair value, is the amount which could be expected to be received from the disposal of an asset in an orderly market; or in an arm's length transaction between knowledgeable, willing parties; after deducting costs expected to be incurred in realising the proceeds of such a disposal.

Dimensions

Dimension	Member	Description
ClassOfBusinessDimension	(OI11136)	This dimension is used to categorise information according to business activity.
HedgingBasisDimension	(Hedged)	The purpose for which the transaction was made (i.e. for hedging purposes or profit-making purposes) Report only where the purpose of the transaction is to offset the risk of changes in the fair value or cash flows of another contract (i.e. this is a hedging transaction).
InvestmentReportingBasisDimension	(LookThrough)	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 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 managed by itself .
JurisdictionDimension	(OI11136)	This dimension is used to categorise reported information according to the jurisdictional reach to which that information relates.
ProductGroupDimension	(OI11153)	This dimension categorises reported data according to predefined product groups.