PET - Plain English Taxonomy

Attribute:	BSAO12250
Concept:	Assets Loans And Advances Impairment Amount
Label:	Impairment: Loans and Advances - Impairment
Concept Guidance:	This is the value, as at the relevant date, of provisions for impairment in relation to loans and advances receivable by the reporting party.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.
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.

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.

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.