PET - Plain English Taxonomy

Attribute: OI12097
Concept:
Label: Associate
Concept Guidance:
Indicates whether the entity held an investment in a related party at any time during the reporting period. 
Form-Specifc Guidance:
This is the indicator, as at the relevant date, whether the entity is a related party.
Dimensions
Dimension Member Description
(Illiquid)
This dimension classifies assets according to the likelihood of their full economic benefits being realised.
The information reported relates to assets or investments which cannot be redeemed within 30 days.
(RecognisedExchange)
The channel or medium through which investments are made
These are investments that are made through a recognised exchange for the products being transacted. These are typically referred to as "Listed" or "Exchange Traded" investments.
(NonLookThrough)
This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through.
This information reported is on a non-look through basis. This basis requires the reporting party to report information on investments held through external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.
This dimension allows organisation name and where available Australian Business Number (ABN) to be used.
This dimension categorises the reported data according to the superannuation investment product type.