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	PL13418
1.2. Other personnel expenses	PL03000
2. Occupancy and Equipment Expenses
2.1. Depreciation of:
2.1.1. Property, plant and equipment	PL03001
2.1.2. Other	PL03002
2.2. Other	PL03003
3. Information Technology Services Expenses	PL03005
4. Other Operating Expenses
4.1. Amortisation of:
4.1.1. Intangible assets with a finite life	PL13407
4.1.2. Other assets	PL03008
4.2. Impairment on:
4.2.1. Plant and equipment	PL13408
4.2.2. Property	PL13409
4.2.3. Investment in controlled entities	PL13411
4.2.4. Investment in associates/joint ventures	PL13412
4.2.5. Goodwill	PL13413
4.2.6. Intangible assets	PL13414
4.2.7. Other assets	PL13415
4.3. Impairment losses on financial assets not measured at fair value through profit or loss	PL13416
4.4. Reversal of impairment losses on financial assets	PL13417
4.5. Non-lending losses, frauds	PL03009
4.6. Fees and commissions	PL03010
4.7. Audit fees	PL03011
4.8. Directors fees	PL03012
4.9. Other expenses	PL03013
5. Total other operating expenses	PL03014