PET - Plain English Taxonomy

Attribute: R00046
Concept:
Label: Non-performing assets - balance outstanding
Concept Guidance:
This is, as at the relevant date, the principal amount of loans and advances, gross of any provisions for impairment, and including accrued interest.     Loans and advances are those financial assets categorised as "Loans and Receivables" in the accounting standards, other than "Trade Receivables" and "Cash". 
Dimensions
Dimension Member Description
(NonPerforming)
This dimension classifies assets according to the likelihood of their full economic benefits being realised.
The data reported relates to assets that have been classified as non-performing as defined in Prudential Standard APS 220 Credit Risk Management (APS 220).