Attribute: | BSAO22921 |
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Concept: | |
Label: | Initial Cost |
Concept Guidance: |
This is the value, as at the date the asset was acquired, of the acquisition or historical cost of the equity security.The acquisition cost, or historical cost of an equity security is the original cost paid to acquire the asset, at the date the asset was initially acquired. Where the asset was acquired in stages, sum the initial acquisition cost of each stage. The cost of an asset or investment acquisition, as defined by the Australian Accounting Standards, is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction, or, when applicable, the amount attributed to that asset when initially recognised in accordance with the specific requirements of other Australian Accounting Standards. |
Dimensions
Dimension | Member | Description |
(Direct) |
This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting entity. |
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This dimension categorises the reported data according to the type of counterparty the entity has transacted with. |
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(NotRecognisedExchange) |
This dimension categorises the reported data according to the channel or medium through which investments are made. |
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This dimension allows organisation name and where available Australian Business Number (ABN) to be used. |
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This dimension categorises the reported data according to the superannuation investment product type. |