PET - Plain English Taxonomy

Attribute: BSAO27743
Concept:
Label: Credit outstanding
Concept Guidance:
This is the amount owed by borrowers at the end of the reporting period. Credit outstanding is the original loan or lease amount, less any repayments, including any redraw facilities drawn. The balance should be reported gross of provisions.Do not net any deposit balances in offset accounts against the outstanding loan amount. Exclude finance that has been written off. 
Form-Specifc Guidance:
Note that the loans and finance leases reported in item 5 on ARF_720_1A and item 4 on ARF_720_1B are outside of the domestic books consolidation, and will not be reported on the ARF 720.0A/B
Dimensions
Dimension Member Description
(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.
(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.
(ResidentIndividualEnterpriseOrOther)
This dimension categorises reported information according to the residency of the institutional unit or the issuer of the financial instrument.
The information categorises any institutional unit whose centre of predominant economic interest (principal place of residence or principal place of production) is within Australia's economic territory. Including households whose principal place of residence is in Australia; and Australian branches and Australian subsidiaries of foreign enterprises, but not foreign branches and foreign subsidiaries of Australian enterprises.
(OffBalanceSheetSecuritised)
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 removed from the institution's balance sheet because they were moved to a special purpose vehicle (SPV) for the purposes of a securitisation, and have been derecognised from the balance sheet under Australian Accounting Standards.
(NonFinancialBusinesses)
This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA).
Private non-financial investment funds, other private non-financial corporations, private unincorporated businesses, Commonwealth Government non-financial corporations and state, territory and local government non-financial corporations.