PET - Plain English Taxonomy

Attribute:	BSAO11042
Concept:	Assets Balancing Item ARF322 Item6_8 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;- Revolving Credit;- Credit Cards;- Loans for Housing;- Term Loans; and- Lease financing

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.