PET - Plain English Taxonomy

Attribute: CS23797
Label: Unrealised gains and losses from a foreign currency hedge of a net investment in a foreign operation
Concept Guidance:
This is the value, as at the relevant date, of the unrealised fair value gain or loss of a hedging instrument that is determined to be an effective hedge of the net investment in a foreign operation, in accordance with Australian Accounting Standards. 
Dimension Member Description
This dimension is used to classify reported information by the category of capital, as determined in accordance with relevant Prudential Standards.
The information reported relates to the category of capital classified as Common Equity Tier 1 as defined in relevant prudential standards.