PET - Plain English Taxonomy

Attribute:	BSAO22923
Concept:	Income Distributions Amount
Label:	Distributions
Concept Guidance:	This is the value, during the relevant period, of distributions received in relation to equitable interests that have been recognised as income by the reporting entity. A distribution recognised as income is the portion of the profits of an investment distributed to an owner of that investment based on their interest or ownership percentage in the investment and that the reporting entity has recognised as income in the relevant period.

Dimensions

Dimension	Member	Description
AssetOwnershipDimension	(Direct)	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 directly by the reporting entity.
CounterpartyTypeDimension	(OI12189)	This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
InvestmentChannelDimension	(NotRecognisedExchange)	This dimension categorises the reported data according to the channel or medium through which investments are made. These are investments that are not made through a recognised exchange for the products being transacted. These are typically referred to as "Unlisted" or "Over The Counter (OTC)" investments.
OrganisationNameOrABNDimension	(OI12191)	This dimension allows organisation name and where available Australian Business Number (ABN) to be used.
SuperannuationProductTypeDimension	(OI12193)	This dimension categorises the reported data according to the superannuation investment product type.