PET - Plain English Taxonomy

Attribute: BSAO17617
Concept:
Label: Defined benefit assets
Concept Guidance:
This is the value of the reporting party's defined benefit assets as at the relevant date. The measurement and classification basis used is to be in accordance with the accounting standards. 
Dimensions
Dimension Member Description
(AUResident)
This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.