PET - Plain English Taxonomy

Attribute:	BSAO22915
Concept:	Regulatory Disclosures Gearing Percent
Label:	Gearing Proportion
Concept Guidance:	This is the percentage, as at the relevant date, of borrowings for the purpose of boosting the return on capital and income via additional investment.Includes: derivative securities which achieve a gearing effect.

Dimensions

Dimension	Member	Description
AssetDomicileTypeDimension	(OI12077)	This dimension categorises information based on the country of asset domicile which is where the asset was issued.
AssetOwnershipDimension	(Indirect)	This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting entity. Information in relation to assets held or investments made via an investment vehicle.
FixedIncomeTypeDimension	(OI12079)	This dimension categorises information based on the type of debt security that provided fixed income.
InvestmentChannelDimension	(OI12078)	This dimension categorises the reported data according to the channel or medium through which investments are made.
InvestmentClassTypeDimension	(OI12076)	This dimension categorises information by the underlying investment class.
InvestmentReportingBasisDimension	(LookThrough)	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 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 managed by itself .
InvestmentVehicleDomicileTypeDimension	(OI12075)	This dimension categorises information based on the country of investment vehicle domicile, which is where the investment vehicle was issued.
InvestmentVehicleTypeDimension	(OI12074)	This dimension categorises the reported data according to the investment vehicle type used.
OrganisationNameOrABNDimension	(OI12163)	This dimension allows organisation name and where available Australian Business Number (ABN) to be used.
SourceCurrencyDimension	(OI12080)	Information categorised according to the currency transactions were originally denominated in.