PET - Plain English Taxonomy

Attribute:	R12595
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
CounterpartyRatingDimension	(Grade1)	This rating categorises the credit ratings of the counterparty in relation to the investments of the reporting entity as determined by various rating agencies.Rating Grade1: Standard & Poor's AAA; Moody's Aaa; AM Best A++; Fitch AAARating Grade2: Standard & Poor's AA+, AA, AA-; Moody's Aa1, Aa2, Aa3; AM Best A+; Fitch AA+, AA, AA-Rating Grade3: Standard & Poor's A+, A, A-; Moody's A1, A2, A3; AM Best A, A-; Fitch A+, A, A-Rating Grade4: Standard & Poor's BBB+, BBB, BBB-; Moody's Baa1, Baa2, Baa3; AM Best B++, B+; Fitch BBB+, BBB, BBB-Rating Grade5: Standard & Poor's BB+, or below; Moody's Ba1, or below; AM Best B, or below; Fitch BB+, or below The counterparty in relation to the reported information has a rating grade of 1.
ResidualTermToMaturityDimension	(LT1Y)	This dimension is used to categorise information reported, according to the residual term to maturity. The reported information relates to items that have a remaining term to maturity of less than 12 months.

Dimension

Member

Description

CounterpartyRatingDimension

(Grade1)

This rating categorises the credit ratings of the counterparty in relation to the investments of the reporting entity as determined by various rating agencies.Rating Grade1: Standard & Poor's AAA; Moody's Aaa; AM Best A++; Fitch AAARating Grade2: Standard & Poor's AA+, AA, AA-; Moody's Aa1, Aa2, Aa3; AM Best A+; Fitch AA+, AA, AA-Rating Grade3: Standard & Poor's A+, A, A-; Moody's A1, A2, A3; AM Best A, A-; Fitch  A+, A, A-Rating Grade4: Standard & Poor's BBB+, BBB, BBB-; Moody's Baa1, Baa2, Baa3; AM Best B++, B+; Fitch BBB+, BBB, BBB-Rating Grade5: Standard & Poor's BB+, or below; Moody's Ba1, or below; AM Best B, or below; Fitch BB+, or below
The counterparty in relation to the reported information has a rating grade of 1.

ResidualTermToMaturityDimension

(LT1Y)

This dimension is used to categorise information reported, according to the residual term to maturity.
The reported information relates to items that have a remaining term to maturity of less than 12 months.