PET - Plain English Taxonomy

Attribute: BSL22040
Concept:
Label: Individual provisions
Concept Guidance:
This is the value for all provisions for impairment assessed by the entity on an individual basis as defined by the Australian Accounting Standards. 
Form-Specifc Guidance:
Exclude associated deferred tax assets
Dimensions
Dimension Member Description
(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.
(Housing)
Information in relation to the intended purpose that the finance will be used for.
Transactions by households related to the provision of residential property for use by the household sector.
(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.
(OwnerOccupiedHousing)
Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity.
Information in relation to loans for the purpose of housing, where the funds are used for a residential property, that is occupied or to be occupied by the borrower(s) as their principal place of residence.
(Households)
This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA).
Persons whose dealings with other sectors are for personal or housing purposes.