PET - Plain English Taxonomy

Attribute: BSAO17413
Concept:
Label: Equity Securities - Initial Cost
Concept Guidance:
This is the value, as at the date the asset was acquired, of the acquisition or historical cost of the equity security.The acquisition cost, or historical cost of an equity security is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage. The cost of an asset or investment acquisition, as defined by the Australian Accounting Standards, is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other Australian Accounting Standards. 
Dimensions
Dimension Member Description
(JointVenture)
This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
The counterparty in relation to the information is a Joint Venture, being a contractual arrangement whereby two or more parties undertake an economic activity, which is subject to joint control. This is to be determined in accordance with accounting standards.
This is the primary operating activity of the entity.
This is the legal name of the entity.
(Internal)
This dimension categorises the reported data according to whether or not the service was provided by an external party.
Information in relation to services provided by employees of the reporting party.