PET - Plain English Taxonomy

Attribute: BSAO11100
Concept:
Label: Impairment: Loans and Advances - Leasing
Concept Guidance:
This is the value of provisions for impairment in relation to finance leases receivable as at the relevant date as determined in accordance with the accounting standards. 
Dimensions
Dimension Member Description
(Individual)
This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
The counterparty in relation to the information is an individual, or group of individuals, whose dealings with the reporting party are for personal or household purposes. This does not include circumstances in which the counterparty is dealing with the reporting party in relation to a business or enterprise, regardless of how that business or enterprise is structured.
(Individual)
This dimension identifies the type of impairment
The value reported relates to a specific provision for impairment in respect of the asset in accordance with accounting standards.
(NotHousing)
Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity.
Information in relation to loan agreements entered into by the reporting party for any purpose other than housing.