PET - Plain English Taxonomy

Attribute: R13551
Concept:
Label: Loans and Advances Net of Provisions - Principal Value
Concept Guidance:
This is the value, as at the relevant date, the principal amount of loans and advances provided, net 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
(PolicyholdersFundsInsurance)
This dimension identifies the reported information with the operational classifications used by the reporting party to segment its business.
The reported information relates to funds classified by the reporting entity as being financial assets and non financial assets established in accordance with the reporting entity's investment management mandate(s) to reflect specific cashflow/risk and return requirements in order to fund the insurance liabilities of the business.