PET - Plain English Taxonomy

Attribute:	BSL22025
Concept:	Liabilities Provisions Collective Amount
Label:	Collective provision
Concept Guidance:	This is the value for all provisions for impairment assessed by the entity on a collective basis as defined by the Australian Accounting Standards.
Form-Specifc Guidance:	Exclude associated deferred tax assets in the amounts reported for collective provisions. Report these as other assets (item 10.6).

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.
CounterpartyRelationshipTypeDimension	(NonIntraGroupDomestic)	This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. The information reported is in relation to non-intra-group transactions or positions where the counterparty is not a related party of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) at the domestic books level.

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.

CounterpartyRelationshipTypeDimension

(NonIntraGroupDomestic)

This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The information reported is in relation to non-intra-group transactions or positions where the counterparty is not a related party of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) at the domestic books level.