PET - Plain English Taxonomy

Attribute:	BSAO22748
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
CounterpartyRelationshipTypeDimension	(ParentOrRelatedParty)	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 parent or a related party as per the Australian Accounting Standards.
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.

Dimension

Member

Description

CounterpartyRelationshipTypeDimension

(ParentOrRelatedParty)

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 parent or a related party as per the Australian Accounting Standards.

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.