PET - Plain English Taxonomy

Attribute: CS23800
Label: Reserves from equity-settled share-based payments
Concept Guidance:
This is the value, as at the relevant date, for the equity settled share based payment reserve amounts in accordance with relevant Australian Accounting Standards. For the purposes of this item include only payments granted to employees as part of their remuneration package. 
Form-Specifc Guidance:
Reserves associated with equity-settled share-based payments to employees involving the purchase of existing shares must be excluded from this item and from other components of capital reported in this form.
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.