PET - Plain English Taxonomy

Attribute:	PL14485
Concept:	Profit Or Loss Insurance Interest On Retained Profits Amount
Label:	Investment earnings on assets in excess of policy liabilities
Concept Guidance:	Report the amount of interest (investment earnings) on Retained Profits as per prudential standards
Form-Specifc Guidance:	Assets in excess of policy liabilities are intended to be accommodated in APRA Product Groups L11 (Policy Owners' Retained Profits) and L12 (Shareholders' Capital and Retained Profits) for life insurers; and F7 (Unallocated Benefit Fund Reserves) and F8 (Members' Capital and Retained Profits) for friendly societies. Include investment revenue of these groups for the period; earnings are to be reported net of relevant investment expenses.

Dimensions

Dimension	Member	Description
ClassOfBusinessDimension	(OI11136)	This dimension is used to categorise information according to business activity.
JurisdictionDimension	(OI11136)	This dimension is used to categorise reported information according to the jurisdictional reach to which that information relates.
ProductGroupDimension	(OI11150)	This dimension categorises reported data according to predefined product groups.
StatFundInterestDimension	(OI11157)	This dimension is used to segment data based on the type of interest in the statutory fund