PET - Plain English Taxonomy

Attribute:	BSAO29417
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	(CreditCards)	A list that identifies loan types. A card whose holder has been granted a revolving credit line. The card enables the holder to make purchases and/or cash advances up to a pre-arranged limit. The credit granted can be settled in full by the end of a specified period or in part, with the balance taken as extended credit.
StandardEconomicSectorClassificationsOfAustraliaDimension	(GeneralGovernment)	This dimension categorises the reported information according to the Standard Economic Sector Classifications of Australia (SESCA). Commonwealth general government and state, territory and local general government.