PET - Plain English Taxonomy

Attribute: BSL10915
Label: Loans
Concept Guidance:
This is the value of Loans, being liabilities incurred by the reporting party through the lending of funds to it via means of a non-tradeable document, certificate or security. This excludes the situation where the funds are deposited with the reporting party.For the purposes of this item exclude loan capital and subordinated loans, as determined in accordance with prudential standards. 
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 any organisation that is not an Authorised Deposit-taking Institution (ADI). An ADI has an in force authority under subsection 9(3) of the Banking Act 1959.
Information in relation to the interest rate type applicable to an interest-bearing agreement.
Information in relation to variable interest rates. These are interest rates that fluctuate over the term, or life, of the agreement. Fluctuations in interest rates generally occur at the discretion of the lender and/or in response to movements in some other interest rate or variable specified in the contract. These fluctuations may result in changes in either the payments or length of the loan term.
This dimension is used to segment reported information according to original term to maturity.
The information reported is in relation to items with the relevant term to maturity of less than or equal to 12 months.