PET - Plain English Taxonomy

Attribute:	R00948
Concept:	Financial Risk Credit Credit Exposures Non Accrual With Provisions Partial Performance Impairment Amount
Label:	Specific provisions - Non-accrual items - Partial performance
Concept Guidance:	This is the value of the provision for impairment 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; 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.

Dimensions

Dimension	Member	Description
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).
ImpairmentTypeDimension	(PrudentialSpecific)	This dimension identifies the type of impairment The value reported relates to a specific provision for impairment in respect of the asset in accordance with prudential standards. Specific provisions are provisions for identified loans that the institution does not expect to be repaid, this is different to general reserves for credit losses.
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.