Document ID: chunk:federal_register_of_legislation:F2021L01101:body:0:p10
Version: federal_register_of_legislation:F2021L01101
Segment Type: other
Provision Reference: 
Character Range: 28744–31929

in items 6.1.1 to 6.1.5.

            Item 6.1.6 is a derived item.  Report the value of other occupancy and equipment expenses incurred in item 6.1.6 as item 6.1 less the sum of items 6.1.1 to 6.1.5 inclusive.

    7.             Information technology expense

Item 7 collects information on information technology expenses incurred (including expenses relating to equipment and services) by the ADI or RFC.

SBR: submit item 7 with accounting type of debit (expense).

Include market data services.

Exclude:

     * wages and salaries of own employees.  These must be reported as wages and salaries in item 5.1.1; and
     * computer software capitalised.  These must be reported as computer software capitalised in item 12.1.4.

Item 7.1    Report the value of total information technology expenses incurred.

Item 7.1.1  Report the value of depreciation and impairment of information technology equipment.

Item 7.1.2  Report the value of amortisation and impairment of software assets.

Item 7.1.3  Report the value of computer software expensed.

            Exclude:

                 * other information technology licence fees and royalties expense.  This must be reported as other information technology expense in item 7.1.7; and
                 * software maintenance.  This must be reported as rental, repairs and maintenance in item 7.1.5.

Item 7.1.4  Report the value of telecommunication services and internet services.

            Exclude installation costs.  These must be reported as other outsourced information technology services in item 7.1.6.

Item 7.1.5  Report the value of rental, repairs and maintenance expenses of all software and information technology equipment.

Item 7.1.6  Report the value of other outsourced information technology services.

            Exclude computer software installation costs paid to external service providers. These must be reported as computer software expensed in item 7.1.3.

Item 7.1.7  Report the value of any other information technology expenses incurred not reported in items 7.1.1 to 7.1.6.

            Item 7.1.7 is a derived item.  Report the value of other information technology expenses incurred in item 7.1.7 as item 7.1 less the sum of items 7.1.1 to 7.1.6 inclusive.

            Include market data services.

    8.             Other operating expense

Item 8 collects information on operating expenses incurred by the ADI or RFC that is not reported in items 4, 5, 6 and 7.

SBR: submit item 8 with accounting type of debit (expense).

Exclude:

     * amortisation on computer software. Report this as amortisation and impairment of software assets in item 7.1.2;
     * wages and salaries of own employees engaged in cleaning activities. Report these as wages and salaries in item 5.1.1;
     * workers compensation insurance premiums/levies. Report these as workers' compensation premiums/costs 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