PET - Plain English Taxonomy

Attribute:	BSAO19746
Concept:	Expense Interest Amount
Label:	Residential mortgage term loans to households - Interest Charged
Concept Guidance:	Report the value of interest expense for the reporting period as determined in accordance with accounting standards.
Form-Specifc Guidance:	Report the value of interest charged by the reporting party on outstanding term loan balances during the reporting period.

Dimensions

Dimension	Member	Description
CounterpartyDomicileDimension	(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.
CounterpartyTypeDimension	(Individual)	This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with. The counterparty in relation to the information is an individual, or group of individuals, whose dealings with the reporting party are for personal or household purposes. This does not include circumstances in which the counterparty is dealing with the reporting party in relation to a business or enterprise, regardless of how that business or enterprise is structured.
LoanPurposeDimension	(OwnerOccupiedHousing)	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 for the purpose of owner-occupied housing.