PET - Plain English Taxonomy

Attribute: BSAO11173
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.
(FINotRBAADIRFCInsPensionCBA)
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
This is a balancing item in the list in which it is being used.The counterparty in relation to the information is a Financial Institution, but other than those Financial Institutions classified as any of the following:- Authorised Deposit-taking Institutions (ADIs), being corporations in relation to which an authority under subsection 9 (3) of the Banking Act 1959 is in force;- Reserve Bank of Australia;- RFCs, being corporations registered under the Financial Sector (Collection of Data) Act 2001 classified as Categories D, other and cash management trusts;- Central borrowing authorities (CBAs), being corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds;- Insurance corporations, registered with the Australian Prudential Regulation Authority; or- Pension Funds 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.