Note 23 - Other operating expenses

Parent Bank			Group
2011	2012	(NOK million)	2012	2011
528	618	Personnel expenses	924	810
167	166	IT costs	187	185
23	23	Postage and transport of valuables	28	27
38	39	Marketing	49	50
38	43	Ordinary depreciation (note 31 and 32)	102	87
119	128	Operating expenses, real properties	101	95
47	55	Purchased services	66	55
129	132	Other operating expense	199	173
1,089	1,206	Total other operating expenses	1,654	1,482

		Audit fees (NOK 1000)
1,331	1,006	Financial audit	1,835	1,989
119	-	Other attestations	93	284
451	87	Tax advice	99	960
316	511	Other non-audit services	1,262	714
2,218	1,604	Total incl. value added tax	3,289	3,946