PET - Plain English Taxonomy

Attribute:	BSL20848
Concept:	Liabilities Total Amount
Label:	Total liabilities
Concept Guidance:	This is the value, as at the relevant date, of all present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits, reported in accordance with Australian Accounting Standards.
Form-Specifc Guidance:	All items on SRF 720.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA) including the definition of market price.

Dimensions

Dimension	Member	Description
BalanceTypeDimension	(GrossMarketValue)	This dimension categorises the reported data according to the measurement scenario under which the reported value was calculated. The value reported is the amount which could be expected to be received from the disposal of an asset in an orderly market.
CounterpartyDomicileDimension	(AUResident)	This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate. Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.

Dimension

Member

Description

BalanceTypeDimension

(GrossMarketValue)

This dimension categorises the reported data according to the measurement scenario under which the reported value was calculated.
The value reported is the amount which could be expected to be received from the disposal of an asset in an orderly market.

CounterpartyDomicileDimension

(AUResident)

This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.