PET - Plain English Taxonomy

Attribute:	BSAO12252
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	(FINotADIRFC)	This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with. This is a balancing item in the list in which it is being used.The counterparty in relation to the information is a Financial Institution, but other than those Financial Institutions classified as any of the following:- Approved Deposit-taking Institutions; or - Registered Financial Corporations.

Dimension

Member

Description

CounterpartyTypeDimension

(FINotADIRFC)

This dimension categorises the reported information in accordance with the type of counterparty the entity has transacted with.
This is a balancing item in the list in which it is being used.The counterparty in relation to the information is a Financial Institution, but other than those Financial Institutions classified as any of the following:- Approved Deposit-taking Institutions; or - Registered Financial Corporations.