| Concept Guidance: |
This is the value of advertising costs expensed during the relevant period, other than those for sponsorship and those related to employee costs. Advertising expenses are the costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities of the business to the attention of consumers for the purpose of increasing sales.
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| Form-Specifc Guidance: |
Exclude:
- in-house costs (e.g. wages and salaries of own advertising staff); and
- sponsorship expenses.
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