PET - Plain English Taxonomy

Attribute: R00930
Concept:
Label: Interest income forgone - Non-accrual items - with provisions - Partial performance
Concept Guidance:
This is the amount of any income forgone during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where the estimates of future interest income are zero; a specific provision for impairment has been raised in respect of it; and the reporting party is receiving only partial payments relative to the contractual obligations.Income forgone is the difference between what the reporting party would have received had the exposure performed as expected and that income actually received. 
Dimensions
Dimension Member Description
(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.