PET - Plain English Taxonomy

Attribute:	BSAO11131
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
AssetImpairmentValueTypeDimension	(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.
CounterpartyRelationshipTypeDimension	(NonAustralianOperationsADI)	This dimension categorises reported information based on the type of relationship between two or more counterparties. Report only where the counterparty is not an Australian operation of the reporting party. Australian operations include Australian branches of a locally incorporated ADI or the Australian branches of a foreign ADI.
CounterpartyTypeDimension	(StateTerritoryAndLocalPublicSectorTradingEnterprise)	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 State, Territory or Local Public Sector Trading Enterprise, being a business which is owned and controlled by a State, Territory, or Local Government and which is not a Financial Institution or Central Borrowing AuthorityThis includes all trading enterprises 50% or more owned by a State, Territory or Local Government or controlled by a State, Territory, or Local Government through legislation, decree, or regulation (e.g. state rail and water authorities, gas and fuel authorities, housing commissions, port authorities, non-privatised power authorities, etc.).