PET - Plain English Taxonomy

Attribute: BSAO11262
Concept:
Label: Impairment: Loans and Advances - Other
Concept Guidance:
This is a balancing item in the list in which it is being used.This is the value of provisions for impairment in relation to Loans and Advances being financial assets as determined in accordance with accounting standards, other than:- Trade Receivables;- Cash- Margin Lending;- Revolving Credit;- Credit Cards;- Loans for Housing;- Term Loans; and- Lease financing 
Dimensions
Dimension Member Description
(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.
(PrudentialSpecific)
This dimension identifies the type of impairment
The value reported relates to a specific provision for impairment in respect of the asset in accordance with prudential standards. Specific provisions are provisions for identified loans that the institution does not expect to be repaid, this is different to general reserves for credit losses.
(NotHousing)
Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity.
Information in relation to loan agreements entered into by the reporting party for any purpose other than housing.
(NotTrading)
The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred which are not principally for the purpose of short-term profit-taking.