PET - Plain English Taxonomy

Attribute: BSL22045
Concept:
Label: Individual provision
Concept Guidance:
This is the value for all provisions for impairment assessed by the entity on an individual basis as defined by the Australian Accounting Standards. 
Dimensions
Dimension Member Description
(FinanceLeases)
This dimension is used to segment data reported based on the categories of exposures.
A lease that transfers substantially all the risks and rewards incidental to the ownership of the asset. Title may or may not eventually be transferred.
(NonIntraGroupDomestic)
This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The information reported is in relation to non-intra-group transactions or positions where the counterparty is not a related party of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) at the domestic books level.
(Personal)
Information in relation to the intended purpose that the finance will be used for.
Transactions by persons within the household sector whose dealings with other sectors are for purposes other than business purposes or housing purposes.
(ResidentIndividualEnterpriseOrOther)
This dimension categorises reported information according to the residency of the institutional unit or the issuer of the financial instrument.
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.
(Households)
This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA).
Persons whose dealings with other sectors are for personal or housing purposes.