PET - Plain English Taxonomy

Attribute:	BSL18475
Concept:	Liabilities Loan Amount
Label:	Total Borrowings
Concept Guidance:	This is the value, as at the relevant date, of borrowings as determined in accordance with relevant Australian Accounting Standards. Borrowings are amounts of money on loan from financial institutions or other creditors with the promise or understanding

Dimensions

Dimension	Member	Description
CounterpartyRelationshipTypeDimension	(NotParent)	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 related party of the reporting party, as defined according to accounting standards, but other than the parent entity.
EliminationBasisDimension	(InterRegional)	This dimension categorises the reported data according to transactions that must be removed to eliminate double counting. The information reported is in relation to inter-regional transactions that must be eliminated in accordance with the relevant Prudential Standard.
InvestmentReportingBasisDimension	(NonLookThroughTrust)	This dimension categorises information reported based on the method which determines the details in which an investment is reported. I.e. Look-through or Non-look-through. This information reported is on a non-look through basis. This basis requires the reporting party to report information on investments held through trusts, external individually managed mandates/portfolios or discretely managed portfolios as if they were single end investments themselves.