PET - Plain English Taxonomy

Attribute:	BSAO17447
Concept:	Superannuation Benefit Liability Members Amount
Label:	Members Benefit
Concept Guidance:	This is the value, as at the relevant date, of liability for members' benefits. This represents the present obligation to beneficiaries for benefits they are entitled to receive in the future as a result of membership of the Registrable Superannuation Entity in accordance with the relevant accounting standards.

Dimensions

Dimension	Member	Description
BenefitTypeDimension	(AccruedBenefit)	This dimension categorises the reported data according to information based on the type of benefit applicable. The reported information relates to the benefits to which members have an absolute or potential entitlement on. Includes: Any amount that would be payable out of those benefits to the member's spouse or former spouse under a payment split.
SuperannuationMemberInterestTypeDimension	(DefinedContribution)	This dimension classifies information based on the members' interest type. The information reported relates to members' interest classified as defined contribution interests also known as accumulation interests.

Dimension

Member

Description

BenefitTypeDimension

(AccruedBenefit)

This dimension categorises the reported data according to information based on the type of benefit applicable.
The reported information relates to the benefits to which members have an absolute or potential entitlement on. Includes: Any amount that would be payable out of those benefits to the member's spouse or former spouse under a payment split.

SuperannuationMemberInterestTypeDimension

(DefinedContribution)

This dimension classifies information based on the members' interest type.
The information reported relates to members' interest classified as defined contribution interests also known as accumulation interests.