PET - Plain English Taxonomy

Attribute: BSAO28543
Concept:
Label: Switch between investment and owner-occupied
Concept Guidance:
Record the net value as at the end of the previous reporting period of any loans that switched between categories in the current reporting period. Report the net value of loans that have moved into each category. 
Form-Specifc Guidance:
Record the net value as at the end of the previous reporting period of any loans that switched between categories in the current reporting period. 
Report the net value of loans that have moved into each category.
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.
(Housing)
Information in relation to the intended purpose that the finance will be used for.
Transactions by households related to the provision of residential property for use by the household sector.
(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.
(InvestmentHousing)
Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity.
Information in relation to loans for the purpose of housing, where the funds are used for a residential property that is not owner-occupied.
(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.