PET - Plain English Taxonomy

Attribute:	BSAO11036
Concept:	Assets Term Loans Impairment Amount
Label:	Impairment: loans and advances - term loans
Concept Guidance:	This is the value of provisions for impairment in relation to term loans receivable by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards.Term loans are non securitised debt financing with a specified maturity date by which the loan must be repaid.

Dimensions

Dimension	Member	Description
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.
InterestRateTypeDimension	(Fixed)	Information in relation to the interest rate type applicable to an interest-bearing agreement. Information in relation to fixed interest rates. These are interest rates that: (a) do not fluctuate over the term, or life, of the agreement; or (b) some part of the original term, or life, of the agreement. Where an interest rate is only fixed for some part of the original term, at the end of the fixed interest rate period the contract may provide for transition to a variable interest rate or for a new interest rate to be negotiated.
LoanPurposeDimension	(NotHousing)	Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity. Information in relation to loans where the funds are not used for the purchase, renovation or development of residential property.