This is the balancing item in the list in which it is being used.This is the value of other operating expenses as defined by APRA form ARF_330_3 Item 5. This comprises:- Operating expenses from continuing operations as determined in accordance with accounting standards other than interest expense and charge for bad and doubtful debts;- negative goodwill immediately recognised in profit and loss;- share of net profits/losses of associates and joint ventures accounted for using the equity method; and- profit or loss from non-current assets and disposal groups classified as held for sale not qualifying as discontinued operations.