PET - Plain English Taxonomy

Attribute: BSAO11099
Concept:
Label: Loans and Advances - Leasing
Concept Guidance:
This is the principal amount of finance leases receivable as at the relevant date as determined in accordance with the accounting standards. 
Dimensions
Dimension Member Description
(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.
(Individual)
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.
(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.