PET - Plain English Taxonomy

Attribute: BSAO11294
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 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.
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.