PET - Plain English Taxonomy

Attribute: BSAO29406
Concept:
Label: Non-transaction merchant fees
Concept Guidance:
This is the value, during the relevant period of amounts by the entity for all fees charged to merchants other than per-transaction merchant fees charged.It includes: joining and annual fees; terminal and imprinter hire fees; access fees; credit card authorisation request fees; and termination fees. 
Dimensions
Dimension Member Description
(Accrual)
The accounting basis for income and expense recognition - cash or accruals.
Income and expenses are recognised on an accruals basis.
(Small)
This dimension categorises the information in relation to the turnover of the business and the counterparty exposure size.
A business is classified as small if the reporting entity has an exposure to the business that is less than $1.5 million and the business has turnover of less than $75 million.
(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.