PET - Plain English Taxonomy

Attribute:	BSAO11039
Concept:	Assets Leases Impairment Amount
Label:	Impairment: loans and advances - leasing
Concept Guidance:	This is the value of provisions for impairment in relation to finance leases receivable as at the relevant date as determined in accordance with the accounting standards.

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.
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.

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.

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.