PET - Plain English Taxonomy

Attribute:	OI12220
Concept:	Organisation Control Registered Member Account Count
Label:	Member accounts
Concept Guidance:	This is the number, as at the relevant date, of distinct entries recorded in the register of member accounts (or other equivalent mechanism).

Dimensions

Dimension	Member	Description
ClassOfBusinessDimension	(DirectBusiness)	This dimension is used to categorise information according to business activity. Report where the class of business relates to direct insurance contracts.Insurance contracts are classified as 'direct' when the reporting party has a contract directly with a policyholder that is not an insurer or reinsurer. Policyholder means a party that has a right to compensation under an insurance contract if an insured event occurs.
InsuranceArrangeTypeByMemberCoverageDimension	(GroupInsurance)	This dimension classifies the types of insurance arrangement by member coverage. Represents a contract between the superannuation entity and an insurance company to provide insured benefits in respect to a group of members.
InsuranceTypeDimension	(LifeInsurance)	This dimension represents the types of insurance. Represents a benefit, in respect of each member, that is payable only in the event of the death of the member and which is provided by taking out insurance.
MaterialityDimension	(RemainingGroupInsurance)	This dimension categorises the reported data according to materiality limits. The reported data reflects the group insurance policy that covers less than five percent of the total number of member accounts.
OrganisationNameOrABNDimension	(OI12218)	This dimension allows organisation name and where available Australian Business Number (ABN) to be used.