PET - Plain English Taxonomy

Attribute:	PL17838
Concept:	Assets Investment Movement Amount
Label:	Movements in investments
Concept Guidance:	This is the value, during the relevant period, for the sum of the movements in all physical assets together with the movement in derivative instruments.
Form-Specifc Guidance:	For directly held investments: report on a non look through basis. For indirectly held investments: report on a look though basis.

Dimensions

Dimension	Member	Description
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 .
ReasonsForMovementsInBalanceSheetDimension	(UnrealisedGainsAndLosses)	This dimension categorises the reported data according to reasons for movements in the balance sheet. The information reported is in relation to the increments and decrements in value when assets or liabilities are revalued in the books of a business to reflect their current market price.

Dimension

Member

Description

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 .

ReasonsForMovementsInBalanceSheetDimension

(UnrealisedGainsAndLosses)

This dimension categorises the reported data according to reasons for movements in the balance sheet.
The information reported is in relation to the increments and decrements in value when assets or liabilities are revalued in the books of a business to reflect their current market price.