PET - Plain English Taxonomy

Attribute:	R12587
Concept:	Assets Loans And Advances Including Accrued Interest Net Provisions Impairment And Deferred Fee Income Amount
Label:	Loans and Advances Net of Provisions - Principal Value
Concept Guidance:	This is the value, as at the relevant date, the principal amount of loans and advances provided, net of associated provisions for impairment and deferred fee income, and including any accrued interest.Loans and advances are those financial assets categorised as 'Loans and receivables' in the accounting standards other than 'Trade receivables' and 'Cash'.

Dimensions

Dimension	Member	Description
AssetQualityDimension	(PastDueGTE90DLT1Y)	This dimension classifies assets according to the likelihood of their full economic benefits being realised. The data reported relates to credit exposures where the following criteria are met:(1) the facility is not subject to a regular repayment schedule and has remained continuously outside contractual or approved arrangements for a period of 90 days or more but less than 1 year; or(2) the facility is subject to a regular repayment schedule and: (2a) at least 90 calendar days but not more than 1 year has elapsed since the due date of a contractual payment that has not been met in full; and (2b) the total amount outside contractual arrangements is equivalent to at least 90 days', but not more than 1 year's, worth of contractual payments.

Dimension

Member

Description

AssetQualityDimension

(PastDueGTE90DLT1Y)

This dimension classifies assets according to the likelihood of their full economic benefits being realised.
The data reported relates to credit exposures where the following criteria are met:(1) the facility is not subject to a regular repayment schedule and has remained continuously outside contractual or approved arrangements for a period of 90 days or more but less than 1 year; or(2) the facility is subject to a regular repayment schedule and:    (2a) at least 90 calendar days but not more than 1 year has elapsed since the due date of a contractual payment that has not been met in full; and    (2b) the total amount outside contractual arrangements is equivalent to at least 90 days', but not more than 1 year's, worth of contractual payments.