PET - Plain English Taxonomy

Attribute:	BSAO11316
Concept:	Assets Balancing Item ARF323 Item6_2_5_6 Amount
Label:	Loans and Advances - Other
Concept Guidance:	This is a balancing item in the list in which it is being used.This is the value of Loans and Advances being financial assets as determined in accordance with accounting standards, other than:- Trade Receivables;- Cash;- Revolving Credit;- Credit Cards;- Term Loans; and- Lease financing

Dimensions

Dimension	Member	Description
AssetImpairmentValueTypeDimension	(Gross)	This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated. The information reported is in relation to the value that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
CounterpartyTypeDimension	(Commercial)	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 Commercial entity, being any of the following: - private and public trading enterprises, being organisations 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; - private unincorporated business, being individuals acting as sole proprietors or in partnerships, for commercial or professional purposes; - community service organisations (CSOs), being charities and aid organisations financed by voluntary transfers and institutions financed mostly by members contributions. This does not include CSOs and non profit institutes controlled and mainly financed by government; - financial institutions; and - Government.

Dimension

Member

Description

AssetImpairmentValueTypeDimension

(Gross)

This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated.
The information reported is in relation to the value that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.

CounterpartyTypeDimension

(Commercial)

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 Commercial entity, being any of the following:     - private and public trading enterprises, being organisations 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;     - private unincorporated business, being individuals acting as sole proprietors or in partnerships, for commercial or professional purposes;     - community service organisations (CSOs), being charities and aid organisations financed by voluntary transfers and institutions financed mostly by members contributions. This does not include CSOs and non profit institutes controlled and mainly financed by government;      - financial institutions; and     - Government.