PET - Plain English Taxonomy

Attribute:	BSAO11041
Concept:	Assets Exposures Balancing Item Other ARF 220 0 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, as at the relevant date, of all other exposures (both on and off balance sheet) of the reporting party arising from loans and advances, as required to be reported on forms ARF_220_0_L and ARF_220_0_C.Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash".

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 that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
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

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 that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.

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.