PET - Plain English Taxonomy

Attribute:	R11545
Concept:	Financial Risk Credit Loans And Advances Security Held Amount
Label:	Loans and Advances Receivable
Concept Guidance:	This is the total value, as at the relevant date, of any security held in relation to loans and advances receivable by the reporting party determined in accordance with the relevant accounting standards.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
AssetQualityDimension	(PastDueGTE90DLT1Y)	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:(1) 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 more but less than 1 year; or(2) the facility is subject to a regular repayment schedule and: (2a) at least 90 calendar days but not more than 1 year has elapsed since the due date of a contractual payment that has not been met in full; and (2b) the total amount outside contractual arrangements is equivalent to at least 90 days', but not more than 1 year's, worth of contractual payments.
BalanceTypeDimension	(FairValue)	This dimension identifies the measurement scenario under which the reported value was calculated. The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows.

Dimension

Member

Description

AssetQualityDimension

(PastDueGTE90DLT1Y)

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:(1) 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 more but less than 1 year; or(2) the facility is subject to a regular repayment schedule and:    (2a) at least 90 calendar days but not more than 1 year has elapsed since the due date of a contractual payment that has not been met in full; and    (2b) the total amount outside contractual arrangements is equivalent to at least 90 days', but not more than 1 year's, worth of contractual payments.

BalanceTypeDimension

(FairValue)

This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows.