PET - Plain English Taxonomy

Attribute: BSAO28776
Concept:
Label: Interest charged
Concept Guidance:
This is interest charged by the lender on outstanding loan balances, whether or not it is actually received from the borrower. This item is to be determined in accordance with Australian Accounting Standards. 
Dimensions
Dimension Member Description
(Loans)
This dimension is used to segment data reported based on the categories of exposures.
The information reported is in relation to loans. Loans means a financial asset that is: (1) created when a creditor lends funds directly to a debtor; and (2) is evidenced by non-negotiable documents.
(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.
(FixedTermLoans)
A list that identifies loan types.
The reported information relates to loans extended for a fixed period, with a maturity date by which the loan must be repaid. Repayments over the fixed period reduce the credit outstanding and do not make further finance available.
(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.