PET - Plain English Taxonomy

Attribute: BSAO11139
Concept:
Label: Loans and Advances
Concept Guidance:
This is the value, as at the relevant date, for the principal amount of loans and advances provided, and including any accrued interest, gross of associated provisions for impairment and deferred fee income. Loans and advances are those financial assets measured at the appropriate valuation method and categorised as "Loans and receivables" in accordance with the relevant accounting standards. 
Dimensions
Dimension Member Description
(Gross)
This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated.
The information reported is in relation to the value that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
(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.
(NonIntragroup)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
Report only where the counterparty does not have an intra-group relationship with the reporting party. An intra-group relationship exists between a reporting party and its parent entity, controlled entities, associated entities, joint ventures and other branches under the same parent entity.
(GeneralGovernmentStateTerritoryAndLocal)
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The counterparty in relation to the information is the State, Territory and Local General Government.This includes the following: - State, Territory and Local General Government - State, Territory and Local General Government provides non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.This includes for example, State and Local Government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools, etc.), non-profit institutions controlled and mainly financed by State and Local Government, State Government quasi-corporations which sell their output, at near market prices, exclusively to other Government units (e.g. Government printers), ACT and Northern Territory Government departments and agencies, and state schools, technical and further education colleges and state owned hospitals.This excludes for example, State and Local Government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities), and State and Territory central borrowings authorities.
(FX)
This dimension categorises the reported data according to the currency in which the transactions were originally denominated.
The information reported is in relation to any currency, other than the local currency of the office where it is booked.