PET - Plain English Taxonomy

Attribute: BSL22053
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
(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.
(PrivateNonFinancialInvestmentFunds)
This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA).
Collective investment schemes, such as trusts or corporations, in which investment funds are pooled and invested in predominantly long-term non-financial assets such as property or infrastructure. They raise funds by issuing shares or units to the public, either via a prospectus or a distribution channel such as a platform. Investors are able to dispose of their holdings through well-developed secondary markets such as a stock exchange or through readily accessible redemption facilitates. Usually the management of funds is undertaken by a licensed fund manager external to the fund.