| Attribute: | PL20030 |
|---|---|
| Concept: | |
| 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 |
| (InvestmentHousing) |
Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity. |
|
| (ResidentHouseholds) |
This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA). |