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(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.
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(FINotBanksCB) |
This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
This is a balancing item in the list in which it is being used.The counterparty in relation to the information is a Financial Institution, but other than those classified as any of the following:- Banks, being Authorised Deposit-taking Institutions in relation to which an authority under subsection 9(3) of the Banking Act 1959 is in force and which holds a consent under section 66 of the Act to use the word 'bank'; or- Central banks, being public financial entities that have responsibility for monetary policy, issuing currency and holding a country's international reserves.
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(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.
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