PET - Plain English Taxonomy

Attribute:	PL20093
Concept:	Expense Impairment Recoveries Amount
Label:	Recoveries
Concept Guidance:	This is the value of reversals of impairment losses on financial assets as determined in accordance with 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:

PL20093

Concept:

Label:

Recoveries

Concept Guidance:

This is the value of reversals of impairment losses on financial assets as determined in accordance with 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.