PET - Plain English Taxonomy

Attribute:	PL14971
Concept:	Income Interest Cash Basis On Impairment Amount
Label:	Interest Income
Concept Guidance:	This is the value, during the relevant period, of interest income. Interest must be recognised and measured in accordance with the relevant Accounting Standards. This means interest is to be recognised on an accrual basis, unless the asset is considered to be impaired or non-performing in which case, interest is to be recognised on a cash basis.

Dimensions

Dimension	Member	Description
CounterpartyRelationshipTypeDimension	(ParentAndControlled)	This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the information is the parent; ultimate holding company; or any interposed entity between the parent and the ultimate holding company; or controlled entities of the reporting party.For branches, the information reported is in relation to entities referred to above plus information in relation to the head office of the entity of which the reporting party is the branch. The reference to controlled entities is a reference to controlled entities of the entity to which this branch belongs.
TransactionIntentDimension	(NotOperational)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes.

Dimension

Member

Description

CounterpartyRelationshipTypeDimension

(ParentAndControlled)

This dimension categorises reported information based on the type of relationship between two or more counterparties.
The counterparty in relation to the information is the parent; ultimate holding company; or any interposed entity between the parent and the ultimate holding company; or controlled entities of the reporting party.For branches, the information reported is in relation to entities referred to above plus information in relation to the head office of the entity of which the reporting party is the branch. The reference to controlled entities is a reference to controlled entities of the entity to which this branch belongs.

TransactionIntentDimension

(NotOperational)

The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes.