PET - Plain English Taxonomy

Label:	Liabilities Provisions GRCL Net Transfers Retained Earnings Amount
TREF ID:	DE7699
Data Type:	xbrli:monetaryItemType
Period Type:	duration
Balance Type:	credit
Business Description & Guidance:	This is the value of net increases/decreases to General Reserves for Credit Losses (GRCL) during the relevant period due to transfers to/from retained earnings resulting from an excess or deficiency in GRCL in accordance with the requirements of the relevant prudential standards.

Usage

Form	Labels
ARF_220_5	Label: Guidance:	General Reserve for Credit Losses - Net transfers from/to retained earnings The value reported should represent the net difference between the amount used to top up General Reserves for Credit Losses (GRCL) in the last reporting period as compared to that used to top up GRCL this reporting period. For example, if the reporting party was required to top up GRCL with $100 from retained earnings last period and with $60 this period, the reporting party should report a value of negative $40 (-$40).

Form

Labels

ARF_220_5

Label:

Guidance:

General Reserve for Credit Losses - Net transfers from/to retained earnings
The value reported should represent the net difference between the amount used to top up General Reserves for Credit Losses (GRCL) in the last reporting period as compared to that used to top up GRCL this reporting period.  For example, if the reporting party was required to top up GRCL with $100 from retained earnings last period and with $60 this period, the reporting party should report a value of negative $40 (-$40).