PET - Plain English Taxonomy

Attribute:	PL18048
Concept:	Regulatory Disclosures Investment Related Tax Expense Benefit Amount
Label:	Investment-related tax expense/benefit - amount
Concept Guidance:	This is the value, during the relevant period, of income tax expense/benefit that is associated with net investment income or due to investment related activities, net of investment fees and costs.
Form-Specifc Guidance:	Including accruals for taxes associated with net investment income or investment related activities, capital gains tax and investment related income tax.

Dimensions

Dimension	Member	Description
FeeCalculationBasisDimension	(PerMember)	This dimension represents the basis on which fees are calculated. This represents fees calculated on member basis.
InvestmentReportingBasisDimension	(NonLookThrough)	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 non-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 single end investments themselves.

Dimension

Member

Description

FeeCalculationBasisDimension

(PerMember)

This dimension represents the basis on which fees are calculated.
This represents fees calculated on member basis.

InvestmentReportingBasisDimension

(NonLookThrough)

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 non-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 single end investments themselves.