PET - Plain English Taxonomy

Attribute: BSAO11160
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.
(PensionFund)
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 a Pension Fund 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. This excludes information in relation to retirement savings accounts.
(AUD)
This dimension categorises the reported data according to the currency in which the transactions were originally denominated.
The information reported is in relation to the currency represented by the current ISO 4217 code of AUD