PET - Plain English Taxonomy

Name: InstitutionalUnitResidencyDimension
Label: Institutional Unit Residency Dimension
TREF ID: DM905
Type: Predefined
Description:
This dimension categorises reported information according to the residency of the institutional unit or the issuer of the financial instrument.
Usage:

Dimension Members
Name Label TREF ID Description
NonResidentFinancialInstrument Non Resident Financial Instrument DV8397
The information categorises financial instruments (debt, equity or hybrids) that are issued by non-resident institutional units. Neither the place nor the currency of issuance are to be used to determine residency of a financial instrument unless directed otherwise. Derivative contracts are considered non-resident financial instruments if the counterparty is a non-resident institutional unit.
NonResidentIndividualEnterpriseOrOther Non Resident Individual Enterprise Or Other DV8394
The information categorises any institutional unit whose centre of predominant economic interest (principal place of residence or principal place of production) is outside Australia's economic territory. Including households whose principal place of residence is overseas; and foreign branches and foreign subsidiaries of Australian enterprises, but not Australian-based branches and subsidiaries of foreign enterprises.
ResidentFinancialInstrument Resident Financial Instrument DV8396
The information categorises any financial instruments (debt, equity or hybrids) that are issued by resident institutional units. Neither the place nor the currency of issuance are to be used to determine residency of a financial instrument unless directed otherwise. Derivative contracts are considered resident financial instruments if the counterparty is a resident institutional unit.
ResidentIndividualEnterpriseOrOther Resident Individual Enterprise Or Other DV8395
The information categorises any institutional unit whose centre of predominant economic interest (principal place of residence or principal place of production) is within Australia's economic territory. Including households whose principal place of residence is in Australia; and Australian branches and Australian subsidiaries of foreign enterprises, but not foreign branches and foreign subsidiaries of Australian enterprises.