Label: | Financial Risk Market Exposure Property Leisure Impairment Amount |
TREF ID: | DE8701 |
Data Type: | xbrli:monetaryItemType |
Period Type: | instant |
Balance Type: | credit |
Business Description & Guidance: |
This is the value of provisions for impairment of the reporting party's exposure to tourism and leisure commercial property. Commercial property exposure is defined according to the nature of the risk. An exposure should be classified as commercial property risk, if the exposure is subject to the performance of the property market. For reporting purposes, an exposure exists when a facility has been provided for the development, acquisition or improvement of land and buildings used in the tourism and leisure or hospitality industries, and the servicing and repayment of the facility is dependent on the cash flows generated by the property itself through sale or rental income, and/or from cash flows generated from other tourism and leisure properties owned by the borrower.Tourism & leisure commercial property may include for example, hotels, motels and lodgings, recreational and sporting facilities, hotel developments, time-share developments and other hospitality industries. |
Usage
Form | Labels | |
Label:
Guidance:
|
Non-performing Exposures - Specific Provisions: Commercial Property - Tourism and leisure |