PET - Plain English Taxonomy

Attribute:	BSL22052
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

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.
InstitutionalUnitResidencyDimension	(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.
StandardEconomicSectorClassificationsOfAustraliaDimension	(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.