PET - Plain English Taxonomy

Attribute:	BSAO11262
Concept:	Assets Balancing Item ARF321 Item5_6_10 Impairment Amount
Label:	Impairment: 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 provisions for impairment in relation to 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
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.
ImpairmentTypeDimension	(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.
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.