PET - Plain English Taxonomy

Attribute:	BSAO12253
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	(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.
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

(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.

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.