PET - Plain English Taxonomy

Attribute: PL00110
Concept:
Label: Other interest income
Concept Guidance:
The amount of interest income derived from anything other than securities and recognised as income under the Accounting Standards during the relevant period.  Securities are paper certificates (definitive securities) or electronic records (book-entry securities) evidencing ownership of equity or debt obligations. 
Dimensions
Dimension Member Description
(AUResident)
This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
(FINotRBAADIRFCInsPensionCBA)
This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
This is a balancing item in the list in which it is being used.The counterparty in relation to the information is a Financial Institution, but other than those Financial Institutions classified as any of the following:- Authorised Deposit-taking Institutions (ADIs), being corporations in relation to which an authority under subsection 9 (3) of the Banking Act 1959 is in force;- Reserve Bank of Australia;- RFCs, being corporations registered under the Financial Sector (Collection of Data) Act 2001 classified as Categories D, other and cash management trusts;- Central borrowing authorities (CBAs), being corporations established by State and Territory governments to provide finance for government authorities and to manage their surplus funds;- Insurance corporations, registered with the Australian Prudential Regulation Authority; or- Pension Funds for the purposes of the Superannuation Industry (Supervision) Act 1993. These are Superannuation funds and Approved Deposit Funds established to provide benefits for their members on retirement, resignation, death or disablement.