PET - Plain English Taxonomy

Attribute:	BSAO12258
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	(Commercial)	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 Commercial entity, being any of the following: - private and public trading enterprises, being organisations owned and controlled by either the private or public sector which produce goods or non financial services for sale at market prices. This excludes all unincorporated businesses, except for branches of non-resident companies, property and trading trusts, and joint ventures or partnerships owned by corporations; - private unincorporated business, being individuals acting as sole proprietors or in partnerships, for commercial or professional purposes; - community service organisations (CSOs), being 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; - financial institutions; and - Government.

Dimension

Member

Description

CounterpartyTypeDimension

(Commercial)

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 Commercial entity, being any of the following:     - private and public trading enterprises, being organisations owned and controlled by either the private or public sector which produce goods or non financial services for sale at market prices. This excludes all unincorporated businesses, except for branches of non-resident companies, property and trading trusts, and joint ventures or partnerships owned by corporations;     - private unincorporated business, being individuals acting as sole proprietors or in partnerships, for commercial or professional purposes;     - community service organisations (CSOs), being 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;      - financial institutions; and     - Government.