PET - Plain English Taxonomy

Name: AssetClassTypeDimension
Label: Asset Class Type Dimension
TREF ID: DM758
Type: Predefined
Description:
This dimension categorises the reported data according to the underlying asset class.
Usage:

Dimension Members
Name Label TREF ID Description
Cash Cash DV7437
The information reported is in relation to cash on hand and demand deposits, as well as cash equivalents. Cash equivalents represent short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value in accordance with the relevant Australian accounting standards.
CashCollateral Cash Collateral DV8839
The information reported is in relation to cash collateral.
Commodities Commodities DV7436
The information reported is in relation to natural resources that are either grown or extracted from the ground and are often used as inputs in the production of other goods or services.
Equity Equity DV7440
The information reported is in relation to an ownership interest in a business, trust or partnership. Includes: common shares, preference shares, listed investment companies and units. Excludes: units in property trusts, units in infrastructure trusts.
FixedIncome Fixed Income DV7439
The information reported is in relation to a loan, placement or debt security. Loans are financial assets that are created when a creditor lends funds directly to a debtor, and are evidenced by documents that are non-negotiable. Placements are liabilities of entities not described as authorised deposit-taking institutions. Debt securities are securities which represent borrowed funds which must be repaid by the issuer with defined terms including the notional amount (amount borrowed), an identifiable return and maturity/renewal date.
GoldBullion Gold Bullion DV8841
The information reported is in relation to gold bullion.
GovernmentDebtSecurities Government Debt Securities DV8842
The information reported is in relation to Government debt securities.
Infrastructure Infrastructure DV7435
The information reported is in relation to the basic physical systems of a country, state or region including transportation, communication, utilities, and public institutions.
InterestRateInvestments Interest Rate Investments DV7824
The information reported is in relation to all interest rate investments, other than loans and advances.
LoansAndAdvances Loans And Advances DV7825
The information reported is in relation to loans and advances receivable by the entity. Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash".
LoansAndLeases Loans And Leases DV8221
The information reported is in relation to loans and leases. Loans and leases are the amount owing to the reporting entity by a business entity evidenced by non-negotiable documents.
Other Other DV7438
The information reported is in relation to any other asset classes that are not categorised elsewhere.
OtherDebtSecurities Other Debt Securities DV8840
The information reported is in relation to other debt securities.
Property Property DV7434
The information reported is in relation to an investment in real estate where the earnings and capital value are dependent on cash flows generated by the property through sale or rental income.