PET - Plain English Taxonomy

Attribute:	BSAO27548
Concept:	Assets Total Amount
Label:	Total assets
Concept Guidance:	This is the value, as at the relevant date, of a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity reported in accordance with Australian Accounting Standards.

Dimensions

Dimension	Member	Description
CategoryOfExposureDimension	(LoansAndFinanceLeases)	This dimension is used to segment data reported based on the categories of exposures. The information reported is in relation to loans and finance leases. Loans are financial assets that are: (1) created when a creditor lends funds directly to a debtor; and (2) are evidenced by non-negotiable documents. Finance leases are leases that transfer substantially all the risks and rewards incidental to the ownership of the asset. Title may or may not eventually be transferred.
SecuritisationTreatmentDimension	(OnBalanceSheetSecuritised)	This dimension categorises the reported data according to the accounting treatment of securitisations. Information reported relates to the exposure arising from assets that have been transferred to a special purpose vehicle (SPV) for the purposes of securitisation, but which have not been derecognised from the balance sheet under Australian Accounting Standards.

Dimension

Member

Description

CategoryOfExposureDimension

(LoansAndFinanceLeases)

This dimension is used to segment data reported based on the categories of exposures.
The information reported is in relation to loans and finance leases. Loans are financial assets that are: (1) created when a creditor lends funds directly to a debtor; and (2) are evidenced by non-negotiable documents. Finance leases are leases that transfer substantially all the risks and rewards incidental to the ownership of the asset. Title may or may not eventually be transferred.

SecuritisationTreatmentDimension

(OnBalanceSheetSecuritised)

This dimension categorises the reported data according to the accounting treatment of securitisations.
Information reported relates to the exposure arising from assets that have been transferred to a special purpose vehicle (SPV) for the purposes of securitisation, but which have not been derecognised from the balance sheet under Australian Accounting Standards.