PET - Plain English Taxonomy

Attribute: BSAO28446
Concept:
Label: Amount of finance
Concept Guidance:
This is the value of finance that has passed a specific stage in the provision of finance during the reporting period. 
Dimensions
Dimension Member Description
(New)
Information in relation to the status of an activity.
The status of the activity is new.
(FinanceLeasesBillAcceptances)
This dimension is used to segment data reported based on the categories of exposures.
The reported information relates to finance leases and bill acceptances.Finance leases are leases that transfers substantially all the risks and rewards incidental to the ownership of the asset. Title may or may not eventually be transferred.Bill acceptances are bills of exchange that have been signed by the drawee, which 'accepts' liability to pay out the funds on the due date. The drawer incurs a corresponding liability towards the drawee.
(PublicAdminSafety)
This dimension categorises the reported information according to the ANZSIC division classification of the counterparty to the transaction that gave rise to the reported information.
The counterparty in relation to the reported information has an ANZSIC 2006 classification in Division O (Public Administration and Safety) - i.e. its ANZSIC code commences with the digits "75" to "77". The equivalent ANZSIC 1993 classification and code range was Division M (Government administration and Defence) 8100 - 8299.
(NonIntraGroupDomestic)
This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation.
The information reported is in relation to non-intra-group transactions or positions where the counterparty is not a related party of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) at the domestic books level.
(Business)
Information in relation to the intended purpose that the finance will be used for.
Transactions by persons, legal entities or other organisations related to their activities in the production and sale of goods and services for profit. In addition to transactions by non-for-profit organisations such as community service organisations.
(ResidentIndividualEnterpriseOrOther)
This dimension categorises reported information according to the residency of the institutional unit or the issuer of the financial instrument.
The information categorises any institutional unit whose centre of predominant economic interest (principal place of residence or principal place of production) is within Australia's economic territory. Including households whose principal place of residence is in Australia; and Australian branches and Australian subsidiaries of foreign enterprises, but not foreign branches and foreign subsidiaries of Australian enterprises.
(BorrowerAcceptedCommitmentExcludingExternalAndInternalRefinancing)
The information provided relates to the various steps in the provision of finance.
The information relates to any firm offer to provide finance that has been accepted by the borrower excluding external and internal refinancing. A borrower-accepted commitment exists for a loan or finance lease once an application has been approved, a loan/finance lease contract or letter of offer has been issued to the borrower, and the borrower has accepted the offer. For bills, a borrower-accepted commitment occurs when the bill is accepted. It covers agreements to increase the credit limit of an existing loan contract.
(PrivatePublicSectorBusinesses)
This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA).
Community service organisations, non-financial businesses and financial institutions.