PET - Plain English Taxonomy

Attribute: R11519
Concept:
Label: Loans and Advances Gross of Provisions
Concept Guidance:
This is the value, as at the relevant date, of loans and advances provided, gross of associated provisions for impairment and deferred fee income, and including any accrued interest.     Loans and advances are those financial assets categorised as "Loans and receivables" in the accounting standards other than "Trade receivables" and "Cash". 
Dimensions
Dimension Member Description
(PrivateTradingCorporation)
This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
The counterparty in relation to the information is a Private Trading Corporation (non-financial), being a corporation owned and controlled by the private sector whose main activities are producing goods or non-financial services for sale.This includes: - All resident private corporate trading enterprises, and non-profit institutions that are market producers of goods or non-financial services. - Intra group financiers and retailers registered under the Financial Sector (Collection of Data) Act 2001 and parent companies with significant holdings of shares in private trading companies. - Privately owned schools and hospitals. - Any unincorporated unit that is a branch in Australia of a non-resident company and which is not included in the financial sector. - Unincorporated business in the nature of branches of non-resident companies and joint ventures or partnerships owned / operated by trading corporations.