PET - Plain English Taxonomy

Attribute:	R12645
Concept:	Financial Risk Credit Loans And Advances Security Held Amount
Label:	Loans and Advances Receivable
Concept Guidance:	This is the total value, as at the relevant date, of any security held in relation to loans and advances receivable by the reporting party determined in accordance with the relevant accounting standards.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
BalanceTypeDimension	(FairValue)	This dimension identifies the measurement scenario under which the reported value was calculated. The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows.
CounterpartyTypeDimension	(InsuranceBroker)	This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with. The counterparty in relation to the reported information is an Insurance Broker.

Dimension

Member

Description

BalanceTypeDimension

(FairValue)

This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows.

CounterpartyTypeDimension

(InsuranceBroker)

This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
The counterparty in relation to the reported information is an Insurance Broker.