PET - Plain English Taxonomy

Attribute: BSAO11188
Label: Impairment: Loans and Advances - Margin Lending
Concept Guidance:
This is the value of provisions for impairment in relation to margin loans receivable by the reporting party as at the relevant date.Margin loans are amounts lent for the purpose of purchasing equities, where the underlying security is equities. 
Dimension Member Description
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.
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.
The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred which are not principally for the purpose of short-term profit-taking.