PET - Plain English Taxonomy

Attribute:	BSAO12249
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	(RFC)	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 Registered Financial Corporation (RFC), being a corporation registered by APRA under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D, Other, or are Cash Management Trusts. These entities are involved in the business of provision of finance (i.e. loans or debt securities) and, usually, the borrowing of money.

Dimension

Member

Description

CounterpartyTypeDimension

(RFC)

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 Registered Financial Corporation (RFC), being a corporation registered by APRA under the Financial Sector (Collection of Data) Act 2001 that are classified as Categories D, Other, or are Cash Management Trusts. These entities are involved in the business of provision of finance (i.e. loans or debt securities) and, usually, the borrowing of money.