PET - Plain English Taxonomy

Attribute: BSAO11328
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
(GeneralGovernmentAustralian)
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 the General Government.This includes the following: - Commonwealth General Government - Australian Commonwealth Government departments and agencies principal function is to provide non-market goods and services, principally financed by taxes, to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers.This includes for example, departments and agencies (such as Department of Finance, Department of Defence, ABC, SBS, Australian Film Commission, CSIRO etc.); Commonwealth Government unincorporated enterprises which provide goods and services to the Australian Commonwealth Government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, munitions factories, etc.), non-profit institutions controlled and mainly financed by the Commonwealth Government, Commonwealth Government quasi-corporations which sell their output, at near market prices, exclusively to other government units (e.g. government printers and defence force housing schemes), and public universities.This excludes for example, Government trading enterprises (such as Australia Post), the Reserve Bank of Australia (RBA) and Commonwealth Government financial institutions (such as Australian Industry Development Corporation (AIDC) and Export Finance and Insurance Corporation (EFIC). - State, Territory and Local General Government - State, Territory and Local General Government provides non-market goods and services principally financed by taxes to regulate economic activity, maintain law and order and to redistribute income and wealth by means of transfers and hence provided free of charge or at nominal prices well below the cost of production.This includes for example, State and Local Government unincorporated enterprises which provide goods and services to their government and/or to the public for free or at prices that are not economically significant (e.g. government employee cafeterias, municipal swimming pools, etc.), non-profit institutions controlled and mainly financed by State and Local Government, State Government quasi-corporations which sell their output, at near market prices, exclusively to other Government units (e.g. Government printers), ACT and Northern Territory Government departments and agencies, and state schools, technical and further education colleges and state owned hospitals.This excludes for example, State and Local Government trading enterprises and financial enterprises (e.g. rail, and municipal water authorities), and State and Territory central borrowings authorities.