PET - Plain English Taxonomy

Attribute:	BSL18683
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	(GIControlledEntity)	This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the reported information is an entity over which the reporting party has the power to govern its financial and operational policies to obtain economic benefits for the reporting party. In the case of a reporting party that is a branch operation, this refers only to where the counterparty is controlled by the branch itself, not the entity of which the branch is a part.
ReportingLocationDimension	(InsideAustralia)	This dimension categorises the reported data according to where it is deemed to be in accordance with the requirements of the relevant standards. The information reported is in relation to assets and liabilities defined under the Act as being in Australia.

Dimension

Member

Description

CounterpartyRelationshipTypeDimension

(GIControlledEntity)

This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the reported information is an entity over which the reporting party has the power to govern its financial and operational policies to obtain economic benefits for the reporting party. In the case of a reporting party that is a branch operation, this refers only to where the counterparty is controlled by the branch itself, not the entity of which the branch is a part.

ReportingLocationDimension

(InsideAustralia)

This dimension categorises the reported data according to where it is deemed to be in accordance with the requirements of the relevant standards.
The information reported is in relation to assets and liabilities defined under the Act as being in Australia.