PET - Plain English Taxonomy

Attribute:	BSAO12232
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
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.
InterestRateTypeDimension	(Fixed)	Information in relation to the interest rate type applicable to an interest-bearing agreement. Information in relation to fixed interest rates. These are interest rates that do not fluctuate over the term, or life, of the agreement.
LoanPurposeDimension	(Housing)	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 the purpose of housing (i.e. both owner-occupied and investment housing).