PET - Plain English Taxonomy

Attribute: BSAO11317
Concept:
Label: Impairment: 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 provisions for impairment in relation to 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
(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.
(PrudentialSpecific)
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.