PET - Plain English Taxonomy

Attribute:	BSAO29412
Concept:	Miscellaneous Fees Charged Per Transaction Merchant Amount
Label:	Per transaction merchant fee
Concept Guidance:	This is the value, during the relevant period of amounts charged by the entity for all transaction-based merchant fees charged for acquiring card transactions, whether collected on an ad valorem or flat basis. Report income from merchants net of rebates and concessions.Include transactions involving cards issued to households or businesses, either in Australia or overseas.

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.
LoanTypeDimension	(DebitCards)	A list that identifies loan types. Information reported is for cards that enable a customer to access funds in a deposit account to make purchases and/or withdraw cash.
SizeOfBusinessDimension	(Large)	This dimension categorises the information in relation to the turnover of the business and the counterparty exposure size. A business is classified as large if they have turnover greater than or equal to $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.