PET - Plain English Taxonomy

Attribute: BSAO17322
Concept:
Label: Intra-group loans and advances
Concept Guidance:
This is the value, as at the relevant date, of loans and advances provided, gross of associated provisions for impairment and deferred fee income, and including any accrued interest.     Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash". 
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 of the asset or liability before allowing for the relevant adjustments.
(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.
(IntragroupNotOffshoreOperationsADI)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information is an intra-group member with the reporting party (i.e. an intra-group relationship exists), other than members considered offshore operations.Report only where the counterparty has an intra-group relationship with the reporting party, excluding offshore operations. An intra-group relationship exists between a reporting party and its parent entity, controlled entities, associates, joint ventures and other branches under the same parent entity.An offshore operation includes overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.
(NonFinancialBusiness)
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 a non financial business.This includes:- private trading corporations;- unincorporated private business; and- public trading enterprises owned 50% or more by the Commonwealth, State, Territory or local government.