Financial Performance 1 Expense Management Expense Amount The amount of expenses incurred in the management of entities. Income Business Payment Gross Amount The total gross payments paid by a business to another business, as specified in regulations under the payment, ABN and identification verification system. The payment is in whole dollars, including GST and the market value of non-cash benefits. It may also include gross payments where an amount has been withheld for not quoting an ABN, as required. It does not include other payments where amounts have been withheld under PAYG withholding, such as those made to employees, labour hire or on-hire workers, workers under a voluntary agreement or payments covered by foreign resident withholding. Income Distribution Franked Amount Amount of attributable franked distributions. Income Foreign Exchange Gains Amount The amount of total foreign exchange gains derived by a superannuation fund. Income Foreign Exchange Losses Amount The amount of total foreign exchange losses incurred by a superannuation fund. Income Net Amount The amount of the entity's net income or its share of net income. Net income is the revenues of a company minus all expenses incurred in generating those revenues. Inform the relevant field with the amount of net entity income. The net business income is the entity's turnover less the allowable deductions attributable to that turnover. The deductions attributable to the business entity turnover are the allowable deductions that the entity can claim against its assessable income which specifically relate to that turnover.