PET - Plain English Taxonomy

Attribute:	R00941
Concept:	Financial Risk Credit Credit Exposures Non Accrual With Provisions No Performance Amount
Label:	Balance outstanding - Non-accrual items - with provisions - No performance
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 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 no, or only sporadic, payments.

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.