PET - Plain English Taxonomy

Attribute:	BSAO17249
Concept:	Assets Loans And Advances Including Accrued Interest Gross Provisions Impairment And Deferred Fee Income Amount
Label:	Loans and Advances
Concept Guidance:	This is the value, as at the relevant date, of loans and advances provided, gross 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
AssetImpairmentValueTypeDimension	(Net)	This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated. The information reported is in relation to the value of the asset or liability after allowing for the relevant adjustments.
CounterpartyDomicileDimension	(AUResident)	This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate. Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
CounterpartyRelationshipTypeDimension	(Intragroup)	This dimension categorises reported information based on the type of relationship between two or more counterparties. The counterparty in relation to the information is an intra-group entity of the reporting party (i.e. an intra-group relationship exists).An intra-group relationship exists between a reporting party and its parent entity, controlled entities, associates, joint ventures and other branches under the same parent entity.