Other Operating Expense represents operating expenses disclosed that have no standard identification. It is used for items not typically related to standard operating activities.

Other Operating Expenses, Total represents the sum of:
Unrealized Losses (Gains)
Loss (Gain) on Sale of Assets – Operating
Property & Other Taxes
Other Operating Expense
Other, Net.

Other Payables represents current payables other than Dividends Payable and Income Taxes Payable. These payables are expected to mature within one year or an operating cycle, whichever is longer.
Other Payables includes Payables/due to employees, shareholders, officers, directors (other than loans, dividends).

Other Pension, Net – Domestic represents other components of net periodic pension cost not classified as Service Cost, Interest Cost, Expected Return on Plan Assets, Actuarial Gains/Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments or Transition Costs.

Other Pension, Net – Foreign represents the other components of net periodic pension costs not classified as Service Costs, Interest Costs, Expected Return on Plan Assets, Actuarial Gains\Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments, or Transition Costs.

Other Policyholders’ Funds represents liabilities/funds directly related to the writing of policies by insurance companies, not included in:
Policy Liabilities
Insurance Liabilities
Unearned Premium/Unearned Revenue
Repurchase Agreements
Separate Accounts – Liability
Reinsurance – Liability.

Other Post-Retirement, Net represents the other components of net periodic pension costs not classified as Service Costs, Interest Costs, Expected Return on Plan Assets, Actuarial Gains\Losses, Amortization of Unrecognized Prior Service Costs, Settlements, Curtailments, or Transition Costs.

Other Properties/Plant/Equipment – Gross represents gross property, plant, and equipment, other than those included in the following items:
Buildings – Gross
Land/Improvements – Gross
Machinery/Equipment – Gross
Construction in Progress – Gross
Leases – Gross
Natural Resources – Gross.

Other Real Estate Owned represents real estate owned by banks, but not for their own use. It includes Real estate foreclosed/repossessed and Real estate held for sale as an investment.

Other Real Estate Owned represents a reversal of gains/losses on the sale of other real estate owned. It is utilized to avoid double counting of such cash flow, where changes in other real estate are reported in Foreclosed Real Estate or Other Investing Cash Flow.