This is the balancing item in the list in which it is being used.This is the value of other operating expenses as defined by APRA form ARF_330_3 Item 4.9. This comprises:- Operating expenses from continuing operations as determined in accordance with accounting standards other than interest expense and charge for bad and doubtful debts;- negative goodwill immediately recognised in profit and loss;- share of net profits/losses of associates and joint ventures accounted for using the equity method; and- profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations;other than:- personnel expenses;- occupancy and equipment expenses;- IT services expenses;- depreciation, amortisation and impairment expenses;- impairment losses and reversals on financial assets;- non-lending losses and fraud expenses;- fees and commission expenses;- audit fees; and- directors' fees.