PET - Plain English Taxonomy

Attribute:	E13256
Concept:	Assets Loans And Advances International Exposures Amount
Label:	Loans And Advances
Concept Guidance:	Report the value, including interest and principal in arrears where appropriate, of those financial assets listed below:- any financial assets that are created through the lending of funds by a creditor (lender) to a debtor (borrower) and that are not represented by negotiable securities, including interbank borrowings, loans and inter-office balances; - foreign trade-related credits; - holdings of international notes and coins that are in circulation- international loans granted and deposits made on a trust basis- Sale and repurchase transactions (repos)- financial leases - promissory notes- non-negotiable debt securities- endorsement liabilities arising from bills rediscounted abroad- subordinated loans (including subordinated non-negotiable debt securities)- Loans which have become negotiable de facto should be classified under debt securities (For doing so there needs to be evidence of a secondary market trading.)Borrowing and lending of securities and gold without cash collateral should not be reported.The reporting of negative positions is accepted in those cases where it is the result of the short selling of securities acquired in the context of repo or bond lending transactions.
Form-Specifc Guidance:	The principal balance sheet items to be included are financial assets classified as loans and advances. The value includes interest and principal in arrears where appropriate. Loans should comprise those financial assets that are created through the lending of funds by a creditor (lender) to a debtor (borrower) and that are not represented by negotiable securities, including interbank borrowings, loans and inter-office balances. Loans should also include: - foreign trade-related credits; - holdings of international notes and coins that are in circulation - international loans granted and deposits made on a trust basis - Sale and repurchase transactions (repos) - financial leases - promissory notes - non-negotiable debt securities - endorsement liabilities arising from bills rediscounted abroad - subordinated loans (including subordinated non-negotiable debt securities) - Loans which have become negotiable de facto should be classified under debt securities (For doing so there needs to be evidence of a secondary market trading.) Borrowing and lending of securities and gold without cash collateral should not be reported. The reporting of negative positions is accepted in those cases where it is the result of the short selling of securities acquired in the context of repo or bond lending transactions.

Dimensions

Dimension	Member	Description
CounterpartyCountryDimension	(NotAustralia)	This dimension categorises the reported information by the country of residence/location of the counterparty from whom the reporting party directly derives its return on investment in the financial asset and on whom the reporting party has the primary claim when liquidating the asset. Residence/location is determined by where the entity is permanently located, physically and/or by way of law or registration, inside or outside a country's borders. Foreign branches or subsidiaries are classified as residents of the country in which they operate. The country is not Australia.
CounterpartyTypeDimension	(CentralBankPlusSupranationalMonetaryAuthorities)	This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with. The counterparty in relation to the information is a Central Bank, being a public financial entity that has the responsibility for monetary policy, issuing currency and/or holding a country's international reserves. This includes supranational monetary authorities such as the Bank for International Settlements (BIS) and the European Central Bank (ECB).
SourceCurrencyDimension	(NotAUDUSDEURJPYGBPCHFNZD)	Information categorised according to the currency transactions were originally denominated in. The information reported is in relation to all currencies, excluding those represented by the following current ISO 4217 codes: - AUD; - USD; - EUR; - JPY; - GBP; - CHF; and - NZD.