PET - Plain English Taxonomy

Attribute: R12279
Concept:
Label: Balance Outstanding - Impaired Facilities
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. 
Dimensions
Dimension Member Description
(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).
(AUResident)
This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty. Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
(FINotADIRFCInsurancePension)
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
This is a balancing item in the list in which it is being used.The counterparty in relation to the information is a Financial Institution, but other than those classified as any of the following::- An Authorised Deposit-taking Institution (ADI) that has an in force authority under subsection 9(3) of the Banking Act 1959;- An RFC, being a company registered by APRA under the Financial Sector (Collection of Data) Act because it is in the business of provision of finance (i.e. loans or debt securities) and, usually, the borrowing of money;- Complying Pension Funds for the purposes of the Superannuation Industry (Supervision) Act 1993. These are Superannuation Funds and Approved Deposit Funds established to provide benefits for their members on retirement, resignation, death or disablement; and- Insurance entities.