PET - Plain English Taxonomy

Attribute:	PL20091
Concept:	Expense Impairment Individual Provision Amount
Label:	Individual provisions expense
Concept Guidance:	This is the value for all expense provisions for impairment assessed by the entity on an individual basis as defined by the Australian Accounting Standards.
Form-Specifc Guidance:	Impairment expenses incurred on interest-earning assets by the ADI or RFC. Exclude: · impairment of information technology equipment. · impairment of other intangible assets. · impairment of all other non-interest earning assets.

Attribute:

PL20091

Concept:

Expense Impairment Individual Provision Amount

Label:

Individual provisions expense

Concept Guidance:

This is the value for all expense provisions for impairment assessed by the entity on an individual basis as defined by the Australian Accounting Standards.

Form-Specifc Guidance:

Impairment expenses incurred on interest-earning assets by the ADI or RFC. 
Exclude: 
·       impairment of information technology equipment. 
·       impairment of other intangible assets.
·       impairment of all other non-interest earning assets.