PET - Plain English Taxonomy

Attribute:	OI12243
Concept:	Superannuation Regulatory Information Investments Derivatives Indicator
Tuple:	DirectlyHeldDerivatives
Label:	Directly held derivatives - indicator
Concept Guidance:	This indicates whether the reporting entity holds investments in derivative contracts.A choice of TRUE/FALSE values. true = the reporting entity holds investments in derivative contracts. false = the reporting entity does not hold investments in derivative contracts.

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.
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

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.

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.