OPERATING EXPENSES (Tables)

12 Months Ended

Dec. 31, 2017

OPERATING EXPENSES (Tables) [Line Items]

Disclosure of performance-based compensation costs [text block]

The table below analyses the Group’s performance-based compensation costs between those relating to the current performance year and those relating to earlier years.

	2017		2016		2015
		£m		£m		£m
Performance-based compensation expense comprises:
Awards made in respect of the year ended 31 December		334		312		280
Awards made in respect of earlier years		139		163		129
		473		475		409
Performance-based compensation expense deferred until later years comprises:
Awards made in respect of the year ended 31 December		127		123		114
Awards made in respect of earlier years		35		41		56
		162		164		170

Disclosure of information about employees [text block]

The average number of persons on a headcount basis employed by the Group during the year was as follows:

	2017		2016		2015
UK		75,150		79,606		84,922
Overseas		794		812		781
Total		75,944		80,418		85,703

Operating expense [Member]

OPERATING EXPENSES (Tables) [Line Items]

Disclosure of other operating expense [text block]

	2017 £m		2016 £m		2015 £m
Staff costs:
Salaries		2,679		2,750		2,808
Performance-based compensation		473		475		409
Social security costs		361		363		349
Pensions and other post-retirement benefit schemes (note 35)		625		555		548
Restructuring costs		24		241		104
Other staff costs		448		433		459
		4,610		4,817		4,677
Premises and equipment:
Rent and rates		365		365		368
Repairs and maintenance		231		187		173
Other		134		120		174
		730		672		715
Other expenses:
Communications and data processing		882		848		893
Advertising and promotion		208		198		253
Professional fees		328		265		262
UK bank levy		231		200		270
TSB disposal		–		–		665
Other		814		873		703
		2,463		2,384		3,046
Depreciation and amortisation:
Depreciation of property, plant and equipment (note 26)		1,944		1,761		1,534
Amortisation of acquired value of in-force non-participating investment contracts (note 24)		34		37		41
Amortisation of other intangible assets (note 25)		392		582		537
		2,370		2,380		2,112
Goodwill impairment (note 23)		8		–		–
Total operating expenses, excluding regulatory provisions		10,181		10,253		10,550
Regulatory provisions:
Payment protection insurance provision (note 37)		1,300		1,350		4,000
Other regulatory provisions1 (note 37)		865		1,024		837
		2,165		2,374		4,837
Total operating expenses		12,346		12,627		15,387

1 In 2016, regulatory provisions of £61 million were charged against income.

Lloyds Banking Group [Member]

OPERATING EXPENSES (Tables) [Line Items]

Disclosure of auditors' remuneration [text block]

Fees payable to the Company’s auditors by the Group are as follows:

	2017	2016	2015
	£m	£m	£m
Fees payable for the audit of the Company’s current year annual report	1.5	1.5	1.2
Fees payable for other services:
Audit of the Company’s subsidiaries pursuant to legislation	18.6	14.7	14.9
Other services supplied pursuant to legislation	3.0	3.1	2.2
Total audit fees	23.1	19.3	18.3
Other services – audit related fees	1.2	3.1	3.2
Total audit and audit related fees	24.3	22.4	21.5
Services relating to taxation:
Taxation compliance services	–	0.2	0.2
All other taxation advisory services	–	0.1	0.1
	–	0.3	0.3
Other non-audit fees:
Services relating to corporate finance transactions	1.2	0.1	0.2
Other services	2.4	1.5	2.3
Total other non-audit fees	3.6	1.6	2.5
Total fees payable to the Company’s auditors by the Group	27.9	24.3	24.3

Entities Outside of Lloyds [Member]

OPERATING EXPENSES (Tables) [Line Items]

Disclosure of auditors' remuneration [text block]

During the year, the auditors also earned fees payable by entities outside the consolidated Lloyds B

	2017	2016	2015
	£m	£m	£m
Audits of Group pension schemes	0.1	0.3	0.3
Audits of the unconsolidated Open Ended Investment Companies managed by the Group	0.3	0.4	0.4
Reviews of the financial position of corporate and other borrowers	–	1.2	3.1
Acquisition due diligence and other work performed in respect of potential venture capital investments	0.1	1.0	1.2