PET - Plain English Taxonomy

Attribute:	PL20034
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
CounterpartyDomicileDimension	(AUResident)	This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty. Branches are classified as residents of the country in which they operate. Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
StandardEconomicSectorClassificationsOfAustraliaDimension	(PrivateUnincorporatedBusinesses)	This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA). Persons acting as sole proprietors or in partnerships for business purposes including households whose dealings with other sectors are for business purposes and family trusts.

Dimension

Member

Description

CounterpartyDomicileDimension

(AUResident)

This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty. Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty. Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.

StandardEconomicSectorClassificationsOfAustraliaDimension

(PrivateUnincorporatedBusinesses)

This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA).
Persons acting as sole proprietors or in partnerships for business purposes including households whose dealings with other sectors are for business purposes and family trusts.