PET - Plain English Taxonomy

Attribute: R01284
Concept:
Label: Outstanding balance - Category three facilities
Concept Guidance:
This is the outstanding balance of accounts at the relevant date that meet the provisioning requirements in accordance with the Prescribed Provisioning methodology outlined in the relevant prudential standards, but have not been classified by the reporting party as Category One, Two or Four facilities.Outstanding balances should be reported net of interest and other income not taken to profit, and net of any amounts written off. For overdraft facilities and revolving lines of credit, the outstanding balance is to be reported as the total amount of the facility outstanding, and not the amount that the facility exceeds the previously approved limit. For overdrawn savings accounts, the outstanding balance represents the debit balance of the account. 
Dimensions
Dimension Member Description
(PrescribedPastDue182DLT273D)
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 facility is not subject to a regular repayment schedule and has remained continuously outside contractual or approved arrangements for a period of 182 days or more, but less than 273 days; or(2) the facility is subject to a regular repayment schedule and: (2a) at least 182 calendar days, but not more than 273 days have elapsed since the due date of a contractual payment that has not been met in full; and (2b) the total amount outside contractual arrangements is equivalent to at least 182 days', but less than 273 days', worth of contractual payments.