‹ AU-5.2.3 AU-5.2.5 › AU-5.2.4 The adjustments to be made to relevant operating expenses are the exclusion of the following items from total operating expenses: (a) Training costs; (b) Charitable donations; and (c) Previous year's CBB fees paid. January 2013 ‹ AU-5.2.3 AU-5.2.5 ›