PET - Plain English Taxonomy

Attribute:	BSAO12240
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	(PrivateUnincorporatedBusinessCSO)	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 a Private Unincorporated Business or a Community Service Organisation (CSO). A Private Unincorporated Business is any enterprise issued with an Australian Business Number that is not a body corporate, as defined in the Corporations Act.CSOs are charities and aid organisations financed by voluntary transfers and institutions financed mostly by members contributions. This does not include CSOs and non profit institutes controlled and mainly financed by government.

Dimension

Member

Description

CounterpartyTypeDimension

(PrivateUnincorporatedBusinessCSO)

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 a Private Unincorporated Business or a Community Service Organisation (CSO). A Private Unincorporated Business is any enterprise issued with an Australian Business Number that is not a body corporate, as defined in the Corporations Act.CSOs are charities and aid organisations financed by voluntary transfers and institutions financed mostly by members contributions. This does not include CSOs and non profit institutes controlled and mainly financed by government.