PET - Plain English Taxonomy

Attribute: BSAO11183
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
(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.