PET - Plain English Taxonomy

Name: UnderlyingAssetQualityDimension
Label: Underlying Asset Quality Dimension
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.
NonPerforming Non Performing DV9094
The data reported relates to items that are related to assets that have been classified as non-performing as defined in Prudential Standard APS 220 Credit Risk Management (APS 220). The non-performance is recognised in relation to the related concept, not the reported information.