PET - Plain English Taxonomy

Name:	InvestmentReportingBasisDimension
Label:	Investment Reporting Basis
TREF ID:	DM380
Type:	Predefined
Description:	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.
Usage:	ARF_210_1A, ARF_210_1B, FRF_100_0, GRF_114_0, GRF_114_0_G, GRF_114_4, GRF_300_0_G, GRF_302_0_G, HRF_602_6, LRF_114_0, LRF_300_1, LRF_300_2, LRF_420_0, SRF_530_0, SRF_531_0, SRF_532_0, SRF_533_0, SRF_533_1, SRF_700_0, SRF_702_0, SRF_801_0

Dimension Members

Name	Label	TREF ID	Description
LookThrough	Look Through	DV4157	This information reported is on a 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 managed by itself .
LookThroughTrust	Look Through Trust	DV5183	This information reported is on a look through basis. This basis requires the reporting party to report information on investments held through trusts, external individually managed mandates/portfolios or discretely managed portfolios as if they were managed by itself (i.e. is required to look at the underlying investments in investment vehicles to ascertain an investments exposure).
NonLookThrough	Non Look Through	DV4158	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.
NonLookThroughTrust	Non Look Through Trust	DV5184	This information reported is on a non-look through basis. This basis requires the reporting party to report information on investments held through trusts, external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.