PET - Plain English Taxonomy

ARF_220_5: Movements In Provisions For Impairment
Effective date: 1 July 2006
Australian Business Number Institution Name
   
Reporting Period Scale Factor
  Millions to one decimal place for banks
Whole dollars   no decimal place for other ADIs
Reporting Consolidation
Licensed ADI / Consolidated Group
Australia Offshore
1. Collective Provision    
1.1. Opening balance
1.2. Provisions created
1.3. Charge for doubtful debts (P and L)    
1.3.1. New funding
1.3.2. Writeback of provision not required
1.4. Transfer to specific provision
1.5. Transfer from specific provision
1.6. Bad debts written-off
1.7. Bad debts recovered
1.8. Foreign currency translation adjustments
1.9. Closing balance
2. Specific Provision on an individual basis    
2.1. Opening balance
2.2. Provisions created
2.3. Charge for doubtful debts (P and L)    
2.3.1. New funding
2.3.2. Writeback of provision not required
2.4. Transfer to collective provision
2.5. Transfer from collective provision
2.6. Bad debts written-off
2.7. Bad debts recovered
2.8. Foreign currency translation adjustments
2.9. Closing balance
2.10. Portion of collective provision treated as specific provision for regulatory purposes
2.11. Closing balance specific provision for regulatory purposes
3. General Reserve for Credit Losses    
3.1. Opening balance
3.2. Net transfers from / to collective provision
3.3. Net transfers from / to retained earnings
3.4. Closing balance  
4. Direct to Profit and Loss    
4.1. Bad debts written-off
4.2. Bad debts recovered