PET - Plain English Taxonomy

Attribute:	PL20048
Concept:	Expense Interest Deposits Amount
Label:	Interest expense deposits
Concept Guidance:	This is the value, during the relevant period, for the amount of interest expense incurred on borrowings related to deposits.
Form-Specifc Guidance:	Interest bearing liabilities exclude any interest recognised on hedging of liabilities related to the non-banking book, include interest expense on derivatives held on the banking book for hedging of liabilities at item 4.1.5.

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	(SelfManagedSuperannuationFund)	This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA). A superannuation fund that meets the conditions in sections 17A and 17B of the Superannuation Industry (Supervision) Act 1993.

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

(SelfManagedSuperannuationFund)

This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA).
A superannuation fund that meets the conditions in sections 17A and 17B of the Superannuation Industry (Supervision) Act 1993.