PET - Plain English Taxonomy

Attribute:	R00916
Concept:	Financial Risk Credit Credit Exposures Restructured Without Provisions Security Held Amount
Label:	Security held - Restructured loans without provisions
Concept Guidance:	This is the total value of 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:(a) the estimates of future interest income are not zero;(b) no 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.
JurisdictionDimension	(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.
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.