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:

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.