PET - Plain English Taxonomy

Attribute:	BSAO20642
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	(Employee)	This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the information is an Employee, Contractor, or Consultant of the reporting party.
InsuranceBusinessLocationDimension	(InternationalBusiness)	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 by any entity within the Level 2 insurance group that is not authorised under the Act.
LoanSecurityDimension	(NotSecured)	The characteristic of whether or not assets have been pledged to secure the repayment of funds under a credit or other lending activity in the case of default by the borrower. Assets have not been pledged to satisfy the repayment of a debt in the case of default by the borrower.
MaterialityDimension	(GT1K)	This dimension categorises the reported data according to materiality limits. The reported data reflects the aggregate of account balances or transaction amounts greater $1,000 each.