PET - Plain English Taxonomy

Attribute: BSAO11292
Concept:
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. 
Dimensions
Dimension Member Description
(TradingEnterprise)
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 a Trading Enterprise, being an organisation owned and controlled by either the private or public sector which produce goods or non financial services for sale at market prices. This excludes all unincorporated businesses, except for branches of non-resident companies, property and trading trusts, and joint ventures or partnerships owned by corporations.