Underlying Asset Quality Dimension This dimension categorises information according to the quality of an asset that is connected to the concept being reported, not the concept itself. Impaired 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. Non Performing 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.