PET - Plain English Taxonomy

Attribute:	BSAO11048
Concept:	Assets Loans And Advances Including Accrued Interest Net Provisions Impairment And Deferred Fee Income Amount
Label:	Loans and advances net of deferred fee income
Concept Guidance:	This is the value, as at the relevant date, for the principal outstanding of loans and advances provided, including any accrued interest, net of associated provisions for impairment and deferred fee income. Loans and advances are those financial assets recognised and measured in accordance with the relevant Australian accounting standards.

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.
CounterpartyRelationshipTypeDimension	(AssociateJointVenture)	This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. The counterparty in relation to the information is an Associate or Joint Venture of reporting party, as determined in accordance with accounting standards.

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.

CounterpartyRelationshipTypeDimension

(AssociateJointVenture)

This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The counterparty in relation to the information is an Associate or Joint Venture of reporting party, as determined in accordance with accounting standards.