PET - Plain English Taxonomy

Attribute:	BSAO11261
Concept:	Assets Balancing Item ARF321 Item5_6_10 Amount
Label:	Loans and Advances - Other
Concept Guidance:	This is a balancing item in the list in which it is being used.This is the value of Loans and Advances being financial assets as determined in accordance with accounting standards, other than:- Trade Receivables;- Cash- Margin Lending;- Revolving Credit;- Credit Cards;- Loans for Housing;- Term Loans; and- Lease financing

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.
LoanPurposeDimension	(Housing)	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 by the reporting party for the purpose of housing (i.e. both owner-occupied and investment housing).
TransactionIntentDimension	(NotTrading)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred which are not principally for the purpose of short-term profit-taking.