PET - Plain English Taxonomy

Attribute:	PL20029
Concept:	Income Interest Loans And Advances Leases Amount
Label:	Loans and finance leases - interest income
Concept Guidance:	This is the value of the amount of interest income earned from loans and lease financing. 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.
Form-Specifc Guidance:	Interest bearing assets exclude any interest recognised on hedging of assets related to the non-banking book.

Dimensions

Dimension	Member	Description
FinancePurposeDimension	(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.
LoanPurposeDimension	(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.
StandardEconomicSectorClassificationsOfAustraliaDimension	(ResidentHouseholds)	This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA). Resident persons whose dealings with other sectors are for personal or housing purposes.