PET - Plain English Taxonomy

Attribute:	R00013
Concept:	Financial Risk Credit Credit Exposures Restructured With Provisions Amount
Label:	Balance outstanding - Restructured loans with provisions
Concept Guidance:	This is the value of all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where:(a) the estimates of future interest income are not zero;(b) a specific provision for impairment has been raised in respect of it; and(c) the original contractual terms have been modified via a formal (written) agreement to provide for concessions of interest or principal for reasons related to the financial difficulties of the counterparty, rendering the facility non-commercial to the reporting party. In considering whether a facility is non-commercial, the reporting party needs to consider whether it would extend credit on similar terms and conditions to a new counterparty exhibiting similar risk characteristics.

Dimensions

Dimension	Member	Description
AssetImpairmentValueTypeDimension	(Gross)	This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated. The information reported is in relation to the value that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
AssetQualityDimension	(Impaired)	This dimension classifies assets according to the likelihood of their full economic benefits being realised. The data reported relates to assets that have been classified as impaired as defined in Prudential Standard APS 220 Credit Quality (APS 220).
JurisdictionDimension	(Foreign)	This dimension is used to categorise reported information according to the jurisdictional reach to which that information relates. Data reported is not within the jurisdictional reach of Australia.