PET - Plain English Taxonomy

Attribute:	BSAO17251
Concept:	Assets Loans And Advances Including Accrued Interest Gross Provisions Impairment And Deferred Fee Income Amount
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
CounterpartyRelationshipTypeDimension	(OffshoreOperationsADI)	This dimension categorises reported information based on the type of relationship between two or more counterparties. Report only where the counterparty is an offshore operation of the reporting party. This includes overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.

Dimension

Member

Description

CounterpartyRelationshipTypeDimension

(OffshoreOperationsADI)

This dimension categorises reported information based on the type of relationship between two or more counterparties.
Report only where the counterparty is an offshore operation of the reporting party. This includes overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.