PET - Plain English Taxonomy

ARF_330_3: Other Operating Expenses
Australian Business Number Institution Name
Reporting Period Scale Factor  
Quarterly Millions to one decimal place for banks
  Whole dollars no decimal place for other ADIs
Reporting Consolidation
Solo Book / Group Book
Section A: Other Operating Expenses
1. Personnel Expenses  
1.1. Share-based payment expenses
1.2. Other personnel expenses
2. Occupancy and Equipment Expenses
2.1. Depreciation of:  
2.1.1. Property, plant and equipment
2.1.2. Other
2.2. Other  
3. Information Technology Services Expenses
4. Other Operating Expenses
4.1. Amortisation of:  
4.1.1. Intangible assets with a finite life
4.1.2. Other assets
4.2. Impairment on:  
4.2.1. Plant and equipment
4.2.2. Property
4.2.3. Investment in controlled entities
4.2.4. Investment in associates/joint ventures
4.2.5. Goodwill
4.2.6. Intangible assets
4.2.7. Other assets
4.3. Impairment losses on financial assets not measured at fair value through profit or loss
4.4. Reversal of impairment losses on financial assets
4.5. Non-lending losses, frauds
4.6. Fees and commissions
4.7. Audit fees
4.8. Directors fees
4.9. Other expenses
5. Total other operating expenses