PET - Plain English Taxonomy

Attribute:	BSAO29371
Concept:	Miscellaneous Fees Charged Statistical Amount
Label:	Fees charged
Concept Guidance:	This is the value, during the relevant period of amounts charged by the entity to its customers excluding those relating to interest charges (where interest is defined in terms of the contractual interest rate). Report fees (such as establishment fees) that are recorded as interest income in statutory accounts. Report fees charged net of any waivers, exemptions or rebates. This is in accordance with the relevant statistical definition of fees charged.Do not deduct any expenses, including expenses relating to: commissions paid to mortgage brokers; valuation fees for housing and business loans; loyalty program costs; government taxes; and charges imposed by the bank's group treasury to various business units.

Dimensions

Dimension	Member	Description
AccountingRecognitionBasisDimension	(Accrual)	The accounting basis for income and expense recognition - cash or accruals. Income and expenses are recognised on an accruals basis.
CategoryOfExposureDimension	(LoansAndFinanceLeases)	This dimension is used to segment data reported based on the categories of exposures. The information reported is in relation to loans and finance leases. Loans are financial assets that are: (1) created when a creditor lends funds directly to a debtor; and (2) are evidenced by non-negotiable documents. Finance leases are leases that transfer substantially all the risks and rewards incidental to the ownership of the asset. Title may or may not eventually be transferred.
FeeTypeDimension	(BreakFees)	This dimension categorises the reported data according to types of fees charged to an entity. Information reported relates to fees charged by the lender when a customer terminates a contract early.
SizeOfBusinessDimension	(Medium)	This dimension categorises the information in relation to the turnover of the business and the counterparty exposure size. A business is classified as medium if the reporting entity has a total exposure to the business that is greater than or equal to $1.5 million and the business has turnover of less than $75 million.
StandardEconomicSectorClassificationsOfAustraliaDimension	(PrivatePublicSectorBusinesses)	This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA). Community service organisations, non-financial businesses and financial institutions.