PET - Plain English Taxonomy

Attribute: BSAO17643
Concept:
Label: Impairment: Loans and Advances - Impairment
Concept Guidance:
This is the value, as at the relevant date, of provisions for impairment in relation to loans and advances receivable by the reporting party.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
(GeneralExcludingCollective)
This dimension identifies the type of impairment
The value reported relates to a general reserve for credit losses in respect of the class of assets to which the asset belongs, but excludes that portion which relates to collective provisions. The value of collective provisions is to be determined in accordance with accounting standards.The value of general reserves for credit losses is determined in accordance with prudential standards.