Label: | Financial Risk Solvency Inadmissible Assets Equities Amount |
TREF ID: | DE5302 |
Data Type: | xbrli:monetaryItemType |
Period Type: | instant |
Balance Type: | debit |
Business Description & Guidance: |
Report the inadmissible value of equity investment securities as per the solvency standard. Equity investment securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities, acquired with the intent to derive a gain either through an income stream or disposal.The inadmissible assets are: a) holdings in an associated or subsidiary entity which is a Financial Services entity;b) assets with too little diversification, are too illiquid or have too great an exposure to one obligor of low credit standing; andc) amounts by which the recorded value of an asset exceeds its net realisable value. |
Usage
Form | Labels | |
Label:
|
Equities/Unit Trust Exposures - Inadmissible Value (After Adjustment for Derivatives) |