PET - Plain English Taxonomy

Attribute: BSAO11026
Label: Loans and advances Including accrued interest gross provisions impairment and 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, gross 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. 
Dimension Member Description
This dimension categorises the reported data according to the type of counterparty the entity has transacted with.
The counterparty in relation to the information is an individual, or group of individuals, whose dealings with the reporting party are for personal or household purposes. This does not include circumstances in which the counterparty is dealing with the reporting party in relation to a business or enterprise, regardless of how that business or enterprise is structured.
Information in relation to the interest rate type applicable to an interest-bearing agreement.
Information in relation to variable interest rates. These are interest rates that fluctuate over the term, or life, of the agreement. Fluctuations in interest rates generally occur at the discretion of the lender and/or in response to movements in some other interest rate or variable specified in the contract. These fluctuations may result in changes in either the payments or length of the loan term.
Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity.
Information in relation to loan agreements entered into by the reporting party for the purpose of housing (i.e. both owner-occupied and investment housing).