PET - Plain English Taxonomy

Name: AssetImpairmentValueTypeDimension
Label: Asset Impairment Value Type Dimension
TREF ID: DM436
Type: Predefined
Description:
This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated.
Usage:

Dimension Members
Name Label TREF ID Description
Gross Gross DV4478
The information reported is in relation to the value that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
Net Net DV4477
The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.