PET - Plain English Taxonomy

Attribute: PL14976
Concept:
Label: Income - Dividends
Concept Guidance:
This is the value, for the relevant period, of dividends recognised by the reporting party as income in accordance with relevant accounting standards. 
Dimensions
Dimension Member Description
(ParentAndControlled)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information is the parent; ultimate holding company; or any interposed entity between the parent and the ultimate holding company; or controlled entities of the reporting party.For branches, the information reported is in relation to entities referred to above plus information in relation to the head office of the entity of which the reporting party is the branch. The reference to controlled entities is a reference to controlled entities of the entity to which this branch belongs.
(NotOperational)
The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes.