PET - Plain English Taxonomy

Attribute:	BSL19402
Concept:	Superannuation Benefit Liability Members Amount
Label:	Members benefits
Concept Guidance:	This is the value, as at the relevant date, of liability for members' benefits. This represents the present obligation to beneficiaries for benefits they are entitled to receive in the future as a result of membership of the Registrable Superannuation Entity in accordance with the relevant accounting standards.

Dimensions

Dimension	Member	Description
EmployerSponsorshipTypeDimension	(StandardEmployerSponsor)	This dimension classifies information based on the types of the employer sponsorship reported. The information reported is in relation to a standard employer sponsor as given within the meaning in the Superannuation Industry (Supervision) Act.
MaterialityDimension	(Top20Accounts)	This dimension categorises the reported data according to materiality limits. The reported data relates to the twenty largest items based on number of accounts.
OrganisationNameOrABNDimension	(CI10160)	This dimension allows organisation name and where available Australian Business Number (ABN) to be used.
SuperannuationMemberInterestTypeDimension	(DefinedBenefitAndDefinedContribution)	This dimension classifies information based on the members' interest type. The information reported relates to a member account where there is both a defined benefit and a defined contribution within the same member account.