PET - Plain English Taxonomy

Attribute: R11569
Concept:
Label: Loans and Advances - Provision for Impairment
Concept Guidance:
This is the value, as at the relevant date, of provisions for impairment in relation to loans and advances receivable by the reporting party.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
(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.