PET - Plain English Taxonomy
Tax Liability Total Amount
Label: Tax Liability Total Amount
TREF ID: DE1462
Data Type: xbrli:monetaryItemType
Period Type: instant
Balance Type: credit
Business Description & Guidance: 
Report the value, as at the reporting date, of income tax liabilities. This includes both current and deferred tax liabilities, as determined in accordance with the relevant accounting standards.

Usage
Form Labels
ARF_117_0A
Label:
Guidance:
 
Income Tax Liability
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
ARF_117_0B_1
Label:
Guidance:
 
Income Tax Liability
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
ARF_117_0B_2
Label:
Guidance:
 
Income Tax Liability
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
ARF_117_0B_3
Label:
Guidance:
 
Income Tax Liability
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
ARF_117_0B_4
Label:
Guidance:
 
Income Tax Liability
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
ARF_117_0B_5
Label:
Guidance:
 
Income Tax Liability
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
ARF_117_0B_6
Label:
Guidance:
 
Income Tax Liability
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
ARF_117_0B_7
Label:
Guidance:
 
Income Tax Liability
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
ARF_117_0B_8
Label:
Guidance:
 
Income Tax Liability
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
ARF_117_0B_9
Label:
Guidance:
 
Income Tax Liability
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
ARF_199_0
Label:
 
Total income tax liability
ARF_325_0_1
Label:
 
Income tax liability
ARF_325_0_10
Label:
 
Income tax liability
ARF_325_0_11
Label:
 
Income tax liability
ARF_325_0_12
Label:
 
Income tax liability
ARF_325_0_13
Label:
 
Income tax liability
ARF_325_0_14
Label:
 
Income tax liability
ARF_325_0_15
Label:
 
Income tax liability
ARF_325_0_16
Label:
 
Income tax liability
ARF_325_0_17
Label:
 
Income tax liability
ARF_325_0_18
Label:
 
Income tax liability
ARF_325_0_19
Label:
 
Income tax liability
ARF_325_0_2
Label:
 
Income tax liability
ARF_325_0_20
Label:
 
Income tax liability
ARF_325_0_21
Label:
 
Income tax liability
ARF_325_0_22
Label:
 
Income tax liability
ARF_325_0_23
Label:
 
Income tax liability
ARF_325_0_24
Label:
 
Income tax liability
ARF_325_0_25
Label:
 
Income tax liability
ARF_325_0_26
Label:
 
Income tax liability
ARF_325_0_27
Label:
 
Income tax liability
ARF_325_0_28
Label:
 
Income tax liability
ARF_325_0_29
Label:
 
Income tax liability
ARF_325_0_3
Label:
 
Income tax liability
ARF_325_0_30
Label:
 
Income tax liability
ARF_325_0_31
Label:
 
Income tax liability
ARF_325_0_32
Label:
 
Income tax liability
ARF_325_0_33
Label:
 
Income tax liability
ARF_325_0_34
Label:
 
Income tax liability
ARF_325_0_35
Label:
 
Income tax liability
ARF_325_0_36
Label:
 
Income tax liability
ARF_325_0_37
Label:
 
Income tax liability
ARF_325_0_38
Label:
 
Income tax liability
ARF_325_0_39
Label:
 
Income tax liability
ARF_325_0_4
Label:
 
Income tax liability
ARF_325_0_40
Label:
 
Income tax liability
ARF_325_0_41
Label:
 
Income tax liability
ARF_325_0_42
Label:
 
Income tax liability
ARF_325_0_43
Label:
 
Income tax liability
ARF_325_0_44
Label:
 
Income tax liability
ARF_325_0_45
Label:
 
Income tax liability
ARF_325_0_46
Label:
 
Income tax liability
ARF_325_0_47
Label:
 
Income tax liability
ARF_325_0_48
Label:
 
Income tax liability
ARF_325_0_49
Label:
 
Income tax liability
ARF_325_0_5
Label:
 
Income tax liability
ARF_325_0_50
Label:
 
Income tax liability
ARF_325_0_6
Label:
 
Income tax liability
ARF_325_0_7
Label:
 
Income tax liability
ARF_325_0_8
Label:
 
Income tax liability
ARF_325_0_9
Label:
 
Income tax liability
LRF_100_0
Label:
 
Prior to Prescribed Change - Tax Liabilities
LRF_120_0
Label:
 
Prior to Prescr Change - Tax Liabilities
LRF_420_0
Label:
 
Tax liabilities
RRF_320_0
Label:
 
Total income tax liability

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