PET - Plain English Taxonomy

Attribute:	R00051
Concept:	Assets Loans And Advances Impairment Amount
Label:	Provisions for impairment
Concept Guidance:	This is the value, as at the relevant date, of provisions for impairment in relation to loans and advances receivable by the reporting party.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
AssetQualityDimension	(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).
ImpairmentTypeDimension	(General)	This dimension identifies the type of impairment The value reported relates to a general reserve for credit losses in respect of the class of assets to which the asset belongs. This value is determined in accordance with prudential standards.

Dimension

Member

Description

AssetQualityDimension

(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).

ImpairmentTypeDimension

(General)

This dimension identifies the type of impairment
The value reported relates to a general reserve for credit losses in respect of the class of assets to which the asset belongs. This value is determined in accordance with prudential standards.