PET - Plain English Taxonomy

Attribute:	R01001
Concept:	Assets Leases Past Due Amount
Label:	Past due amount - Lease financing
Concept Guidance:	This is the past due amount of finance leases receivable as at the relevant date. The past due amount is calculated as the total amount of contractual payments that remain unpaid beyond their due dates.

Dimensions

Dimension	Member	Description
AssetQualityDimension	(PastDue90D)	This dimension classifies assets according to the likelihood of their full economic benefits being realised. The data reported relates to credit exposures where the following criteria are met: (a) the facility is not subject to a regular repayment schedule and has remained continuously outside contractual or approved arrangements for a period of 90 days; or (b) the facility is subject to a regular repayment schedule and: (i) at least 90 calendar days have elapsed since the due date of a contractual payment that has not been met in full; and (ii) the total amount outside contractual arrangements is equivalent to at least 90 days' worth of contractual payments.
CreditMgtDimension	(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.
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.
LoanPurposeDimension	(NotHousing)	Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity. Information in relation to loans where the funds are not used for the purchase, renovation or development of residential property.
LoanSecurityDimension	(NotSecuredResMortgage)	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 repayment of funds advanced have not been secured through a residential mortgage to satisfy the debt in the case of default by the borrower.