PET - Plain English Taxonomy

Attribute: BSAO11184
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". 
Dimension Member Description
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. This value is determined in accordance with prudential standards.