PET - Plain English Taxonomy

Attribute: CS14914
Concept:
Label: Loans and Advances - Lease Financing
Concept Guidance:
This is the principal amount of finance leases receivable as at the relevant date as determined in accordance with the accounting standards. 
Form-Specifc Guidance:
The repricing analysis should be completed on the basis of the expected repricing profile of assets and liabilities, rather than the contractual repricing (i.e.. contractual loan repayment rates) or original maturity. The expected repricing profile of assets and liabilities should take into account expected loan prepayment/amortisation rates and deposit portfolio run-off, rather than contractual repricing where these are expected to be materially different. Where the terms and conditions of a banking book item provide for the full break cost of early withdrawals or repayments ('economic cost') to be charged to the customer, and it is the ADI's standard practice to do so, the ADI may use the contractual rather than expected repricing profile for that item provided this practice is applied consistently over time. This is intended to allow entities to produce a more accurate representation of the interest rate risk of the balance sheet, and it results in practices such as the spreading of core deposits over a longer, expected repricing profile and the shortening of asset profiles to account for loan breaks.
Dimensions
Dimension Member Description
(Gross)
This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated.
The information reported is in relation to the value of the asset or liability before allowing for the relevant adjustments.
(NotHousing)
Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity.
Information in relation to loan agreements entered into by the reporting party for any purpose other than housing.
(GT5YLTE7Y)
This dimension is used to categorise information reported according to the remaining time in which the interest rates applying to portfolios (e.g. investments, loans, deposits & borrowings) are expected to reprice (i.e. term to next interest rate repricing/change). They do not indicate the residual term of the original maturity of the instrument itself, however the two may coincide (e.g. fixed rate items such as banks bills, term deposits, money market loans).
The reported information relates to items that have a term to maturity of greater than 5 years, but less than or equal to 7 years.