PET - Plain English Taxonomy

Attribute:	BSAO11109
Concept:	Assets Balancing Item Household Loans Advances Impairment Amount
Label:	Impairment: Loans and Advances - Other not Housing
Concept Guidance:	This is a balancing item in the list in which it is being used.This is the value of revisions for impairment in relation to Loans and Advances being financial assets as determined in accordance with accounting standards, other than:- Trade Receivables;- Cash;- Revolving Credit;- Credit Cards;- Loans for Housing; and- Lease financing

Dimensions

Dimension	Member	Description
CounterpartyTypeDimension	(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.
ImpairmentTypeDimension	(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.
InterestRateTypeDimension	(Variable)	Information in relation to the interest rate type applicable to an interest-bearing agreement. Information in relation to variable interest rates. These are interest rates that fluctuate over the term, or life, of the agreement, causing changes in either the payments or length of the loan term.
LoanPurposeDimension	(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.