PET - Plain English Taxonomy

Attribute:	BSAO22837
Concept:	Equity Net Assets Amount
Label:	Net assets Net ORFR Reserve
Concept Guidance:	This is the value, as at the relevant date, for the residual interest in the assets of the entity after deducting all its liabilities. Equity can be sub classified into categories such as reserves, retained earnings, etc. where appropriate for the entity, in accordance with the relevant Australian Accounting Standards.

Dimensions

Dimension	Member	Description
OperationalRiskFinancialRequirementValueTypeDimension	(Net)	This dimension identifies the accounting valuation scenario, in relation to Operational Risk Financial Requirement, under which the reported value was calculated. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
SuperannuationMemberInterestTypeDimension	(DefinedBenefit)	This dimension classifies information based on the members' interest type. The information reported relates to members' interest classified as defined benefit interest or a defined benefit pension. This represents interests that are pre defined based on a formula using factors such as salary history and duration of employment. Investment risk and portfolio management are entirely under the control of the company.

Dimension

Member

Description

OperationalRiskFinancialRequirementValueTypeDimension

(Net)

This dimension identifies the accounting valuation scenario, in relation to Operational Risk Financial Requirement, under which the reported value was calculated.
The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.

SuperannuationMemberInterestTypeDimension

(DefinedBenefit)

This dimension classifies information based on the members' interest type.
The information reported relates to members' interest classified as defined benefit interest or a defined benefit pension. This represents interests that are pre defined based on a formula using factors such as salary history and duration of employment. Investment risk and portfolio management are entirely under the control of the company.