PET - Plain English Taxonomy

Attribute: R14814
Concept:
Label: Total provisions - loans and advances
Concept Guidance:
This is the value, as at the relevant date, of provisions for impairment in relation to loans and advances receivable by the reporting party.Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". 
Dimensions
Dimension Member Description
(Individually)
Classifies the reported data according to method by which the reporting party manages problems related to its credit exposure.
The reported data relates to troublesome exposures that are managed on a transaction basis and typically subject to individual review.
(PrudentialSpecific)
This dimension identifies the type of impairment
The value reported relates to a specific provision for impairment in respect of the asset in accordance with prudential standards. Specific provisions are provisions for identified loans that the institution does not expect to be repaid, this is different to general reserves for credit losses.
(Australian)
This dimension is used to categorise reported information according to the jurisdictional reach to which that information relates.
Data reported is within the jurisdictional reach of Australia.
(Housing)
Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity.
Information in relation to loan agreements entered into by the reporting party for the purpose of housing (i.e. both owner-occupied and investment housing).
(SecuredResidentialProperty)
The characteristic of whether or not assets have been pledged to secure the repayment of funds under a credit or other lending activity in the case of default by the borrower.
The funds advanced have been secured by residential property to satisfy the debt in the case of default by the borrower.