PET - Plain English Taxonomy

Attribute:	R14163
Concept:	Assets Loans Plus Accrued Income Amount
Label:	Loans
Concept Guidance:	This is the value, as at the relevant date, of loans classified as assets, plus income accrued but not received in relation to this asset. This method of disclosure differs from the Australian Accounting Standards. Loans include, but are not limited to, financial leases and mortgages. Loans differ from interest bearing securities as usually the asset is non negotiable (i.e. able to be traded on a secondary market).

Dimensions

Dimension	Member	Description
AssetDeductionValueCapitalBaseDimension	(Net)	This dimension identifies whether or not the item reported is net of components already deducted from capital base in accordance with relevant prudential standards. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
AssetRiskStressTypeDimension	(CreditSpread)	This dimension categorises the reported information based on the impacts arising from the application of certain asset risk stresses. The reported information is contribution towards the change in capital base under the scenario considered. The reported information measures the impact of credit spreads stress and the risk of default on the capital base of the reporting entity.
AssetsSubjectToConcentrationRiskChargeDimension	(Net)	This dimension identifies whether or not the item reported is net of assets in excess of the asset concentration limits, as determined in accordance with relevant prudential standards. The information reported is in relation to the value that has been calculated after allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
InvestmentLinkedDimension	(NotSupporting)	This dimension categorises the reported information by assets supporting investment linked liabilities, where the value of the policy liabilities moves in harmony with the value of the supporting assets. The reported information relates to assets not supporting investment linked liabilities.
InvestmentReportingBasisDimension	(LookThrough)	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 look through basis. This basis requires the reporting party to report information on investments held through external individually managed mandates/portfolios or discretely managed portfolios as if they were managed by itself .
TransactionIntentDimension	(NotHeldForTrading)	The intent of the transaction being entered into by the reporting entity. Information in relation to financial assets or financial liabilities that are either held to collect contractual cash flows and are solely payments of principal and interest on the principal amount outstanding or held for the purposes of collecting contractual cash flows and for sale.