PET - Plain English Taxonomy

Attribute:	PL20032
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	(Personal)	Information in relation to the intended purpose that the finance will be used for. Transactions by persons within the household sector whose dealings with other sectors are for purposes other than business purposes or housing purposes.
LoanTypeDimension	(CreditCards)	A list that identifies loan types. A card whose holder has been granted a revolving credit line. The card enables the holder to make purchases and/or cash advances up to a pre-arranged limit. The credit granted can be settled in full by the end of a specified period or in part, with the balance taken as extended credit.
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.