Financial Performance 1 Expense Deductible Other Code A code which identifies deduction types not categorised elsewhere. Valid values are: C - Exclusion of personal contributions = Exclusion of personal contributions F - Foreign exchange losses = Foreign exchange losses B - Contribution that is a fringe benefit = Contribution that is a fringe benefit R - Return of contributions by non-complying funds = Return of contributions by non-complying funds A - Deductible balancing adjustment = Deductible balancing adjustment E - Environment protection expenditure = Environment protection expenditure I - Listed investment company capital gain amount = Listed investment company capital gain amount N - Deduction relating to foreign non-assessable non-exempt income = Deduction relating to foreign non-assessable non-exempt income S - Superannuation (Financial Assistance Funding) Levy Act 1993 = Superannuation (Financial Assistance Funding) Levy Act 1993 O - Other expenses not listed elsewhere = Other expenses not listed elsewhere T - TOFA losses = TOFA losses P - Income protection, sickness and accident insurance premiums = Income protection, sickness and accident insurance premiums D - Deductions relating to financial investments = Deductions relating to financial investments U - Debt deductions incurred in deriving foreign rental income = Debt deductions incurred in deriving foreign rental income