PET - Plain English Taxonomy

Name: UnderlyingAssetQualityDimension
Label: Underlying Asset Quality
TREF ID: DM375
Type: Predefined
Description:
This dimension categorises information according to the quality of an asset that is connected to the concept being reported, not the concept itself.
Usage:

Dimension Members
Name Label TREF ID Description
Impaired Impaired DV3930
Information in relation to concepts whose value is impaired (as determined in accordance with the relevant accounting or prudential standards) that are related to the concept being reported. The impairment is recognised in relation to the related concept, not the reported information.