This dimension classifies assets according to the likelihood of their full economic benefits being realised.
The data reported relates to credit exposures where the following criteria are met: (a) the facility is not subject to a regular repayment schedule and has remained continuously outside contractual or approved arrangements for a period of 90 days; or (b) the facility is subject to a regular repayment schedule and: (i) at least 90 calendar days have elapsed since the due date of a contractual payment that has not been met in full; and  (ii) the total amount outside contractual arrangements is equivalent to at least 90 days' worth of contractual payments.

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.