PET - Plain English Taxonomy

Attribute:	BSAO20568
Concept:	Assets Loans And Advances Including Accrued Interest Gross Provisions Impairment And Deferred Fee Income Amount
Label:	Loans And Advances
Concept Guidance:	This is the value, as at the relevant date, for the principal amount of loans and advances provided, and including any accrued interest, gross of associated provisions for impairment and deferred fee income. Loans and advances are those financial assets measured at the appropriate valuation method and categorised as "Loans and receivables" in accordance with the relevant accounting standards.

Dimensions

Dimension	Member	Description
AssetOwnershipDimension	(Direct)	This dimension categorises the reported data according to whether or not the assets are owned and managed by the reporting entity. Information in relation to assets held or investments made directly by the reporting entity.
CounterpartyRelationshipTypeDimension	(DirectorLevel2GI)	This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the information is a director of the reporting party, or a director of any member of the level 2 insurance group, determined in accordance with the relevant prudential standards, of which the reporting party is a member.
InsuranceBusinessLocationDimension	(AustralianBusiness)	This dimension categorises the reported data according to the business locations determined in accordance with the relevant prudential standards. The information reported is in relation to insurance business carried on (whether in Australia or elsewhere) by any Level 1 insurer within the group, or for entities which are not insurers within the Level 2 insurance group, business related to an entity incorporated in Australia.