PET - Plain English Taxonomy

Attribute:	R00954
Concept:	Financial Risk Credit Credit Exposures Non Accrual With Provisions Security Held Amount
Label:	Security held - Non-accrual items - with provisions
Concept Guidance:	This is the total value of any security held in relation to 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 and a specific provision for impairment has been raised in respect of it.

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.
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.
UnderlyingAssetQualityDimension	(Impaired)	This dimension categorises information according to the quality of an asset that is connected to the concept being reported, not the concept itself. Information in relation to concepts whose value is impaired (as determined in accordance with the relevant accounting or prudential standards) that are related to the concept being reported. The impairment is recognised in relation to the related concept, not the reported information.