PET - Plain English Taxonomy

Attribute:	BSAO02623
Concept:	Assets Loans And Advances Not Funded Net Amount
Label:	Loans outstanding - not funded loans
Concept Guidance:	This is the value (net of provision for impairment) of loans and advances receivable by the reporting party, as at the relevant date, other than Funded Loans. Funded Loans are all loans and advances for which the interest rate is set by reference to money market rates, such as cash and bank bill rates. The interest rate charged to the borrower (i.e. the indicator or reference rate plus a margin for credit risk) should be reported.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	(NotImpaired)	This dimension classifies assets according to the likelihood of their full economic benefits being realised. The data reported relates to assets that have not been classified as impaired.
ImpairmentTypeDimension	(PrudentialSpecific)	This dimension identifies the type of impairment The value reported relates to a specific provision for impairment in respect of the asset in accordance with prudential standards. Specific provisions are provisions for identified loans that the institution does not expect to be repaid, this is different to general reserves for credit losses.
InterestRateDimension	(GTE10LT11)	This dimension categorises the reported information by the interest rate bands applicable to the individual accounts or products comprising it. The reported information comprises accounts or products that have an applicable interest rate greater than or equal to 10% and less than 11%.
InterestRateTypeDimension	(Fixed)	Information in relation to the interest rate type applicable to an interest-bearing agreement. Information in relation to fixed interest rates. These are interest rates that do not fluctuate over the term, or life, of the agreement.
MaterialityDimension	(GTE2M)	This dimension categorises the reported data according to materiality limits. The reported data reflects the aggregate of account balances or transaction amounts greater than or equal to $2,000,000 each.