Document ID: chunk:federal_register_of_legislation:F2021L01101:body:0:p11
Version: federal_register_of_legislation:F2021L01101
Segment Type: other
Provision Reference: 
Character Range: 31649–34805

in item 5.1.3;
     * expensed computer software licence fees.  Include these in computer software expensed in item 7.1.3; and
     * capitalised computer software licence fees.  Include these in computer software capitalised in item 12.1.4.

Item 8.1      Report the value of other operating expenses incurred.

              Item 8.1 is a derived item.  Report the value of other operating expenses in item 8.1 as item 10.1 less the sum of items 4.1, 5.1, 6.1, 7.1 and 9.1.

Item 8.1.1    Report the value of amortisation and impairment of other intangible assets.

              Exclude amortisation and impairment of software assets reported in item 7.1.2

Item 8.1.2    Report the value of non-lending losses and frauds.

Item 8.1.3    Report the value of postage expenses and stationery expense.

Item 8.1.4    Report the value of fee and commission expense.

Item 8.1.4.1  Of the amount reported in item 8.1.4, report the value of fee and commission expense incurred due to financial institutions.

Item 8.1.5    Report the value of advertising expenses.

Item 8.1.6    Report the value of travel, accommodation and entertainment expenses.

Item 8.1.7    Report the value of insurance premiums other than workers compensation.

Item 8.1.8    Report the value of related party management fee expense.

Item 8.1.9    Report any other operating expenses not reported in items 8.1.1 to 8.1.8.

              Include:

                   * royalty expense;
                   * cleaning services provided by other businesses; and
                   * contract expense not elsewhere included.

              Item 8.1.9 is a derived item.  Report the value of other operating expenses not reported in items 8.1.1 to 8.1.8 in item 8.1.9 as item 8.1 less the sum of items 8.1.1 to 8.1.4 inclusive and items 8.1.5 to 8.1.8 inclusive.

    9.             Impairment expense

Item 9 collects information on impairment expenses incurred on interest-earning assets by the ADI or RFC.

Exclude:

    * impairment of information technology equipment. Report these in item 7.1.2.;

    * impairment of other intangible assets. Report these in item 8.1.1; and

    * impairment of all other non-interest earning assets. Report these in item 8.1.9.

Item 9.1    Report the value of total impairment expense incurred on interest-earning assets.

            Item 9.1 is a derived item. Report the value of impairment expense incurred in item 9.1 as the sum of items 9.1.1 and 9.1.2 minus items 9.1.3 and 9.1.4.

            SBR: submit item 9.1 with accounting type of debit (expense).

Item 9.1.1  Report the value of collective provisions.

            SBR: submit item 9.1.1 with accounting type of debit (expense).

Item 9.1.2  Report the value of individual provisions.

            SBR: submit item 9.1 with accounting type of debit (expense).

Item 9.1.3  Report the value of write-backs.

            SBR: submit item 9.1.3 with accounting type of credit (reverse expense).

Item 9.1.4  Report the value of recoveries.

            SBR: submit item 9.1.4 with accounting type of credit (reverse expense).

    10.        Total expense

Item