PET - Plain English Taxonomy

Attribute:	R01046
Concept:	Assets Loans And Advances Impairment Amount
Label:	Provisions - Loans and Advances
Concept Guidance:	This is the value, as at the relevant date, of provisions for impairment in relation to loans and advances receivable by the reporting party.Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash".

Dimensions

Dimension	Member	Description
AssetQualityDimension	(PastDueLT90D)	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:(1) the reporting party judges that the fair value of associated security, discounted to allow for reasonable realisation costs, is sufficient to cover the full outstanding value of the asset; and(2) the facility is not subject to a regular repayment schedule and has remained continuously outside contractual or approved arrangements for a period not exceeding 90 days; or(3) the facility is subject to a regular repayment schedule and: (3a) no more than 90 calendar days have elapsed since the due date of a contractual payment that has not been met in full; and (3b) the total amount outside contractual arrangements is greater than zero but equivalent to no more than 90 days' worth of contractual payments.
CreditMgtDimension	(Portfolio)	Classifies the reported data according to method by which the reporting party manages problems related to its credit exposure. The reported data relates to credit problems managed on a portfolio basis. Exposures managed on a portfolio basis are typically homogenous and often approved and managed using statistical management techniques. Portfolio managed exposures are often not subject to formal regular review other than in cases where payments are behind agreed repayment schedules or indebtedness is outside approved limits.
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.
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.