PET - Plain English Taxonomy

Attribute: R12557
Concept:
Label: Provisions for Impairment - Balance
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
(SpecificCollective)
This dimension identifies the type of impairment
The value reported relates to that part of a provision assessed on a collective basis in accordance with accounting standards that has been classified as a specific provision in accordance with prudential standards. Specific provisions, in accordance with prudential standards, are provisions for identified loans that the institution does no expect to be repaid, this is different to general reserves for credit losses.
(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.
(EndPeriod)
Further qualifies the nature of the period when the periodicity is not enough
This represents the end of the reporting period.