Financial Performance 2 Expense Interest Bonds Notes And Long Term Borrowings Amount The amount of interest expense incurred on borrowings related to Bonds Notes And Long Term Borrowings Expense Interest Deposits Amount The amount of interest expense incurred on borrowings related to Deposits Expense Interest Derivatives Banking Book Amount The amount of interest expense incurred on borrowings related to Banking Book Derivatives Expense Interest Including Intragroup Total Amount The total amount of interest expense incurred on all intragroup borrowings Expense Interest Intragroup Eliminations Amount The amount of interest expense incurred on borrowings related to Intragroup Eliminations Expense Interest Loan Capital Amount The amount of interest expense incurred on borrowings related to Loan Capital Expense Interest Loans From Associates Or Joint Venture Amount The amount of interest expense incurred on borrowings related to Loans From Associates Or Joint Venture Expense Interest Loans From Controlled Entities Amount The amount of interest expense incurred on borrowings related to Loans From Controlled Entities Expense Interest Loans From Parent Entity Amount The amount of interest expense incurred on borrowings related to Loans From Parent Entity Expense Interest Other Borrowings Amount The amount of interest expense incurred on borrowings related to Other Borrowings Expense Interest Other Interest Bearing Liabilities Amount This is the balancing item in the list in which it is being used Expense Interest Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Operating Actuary Fees Amount Report in this item any fees paid/payable by the superannuation entity for actuarial services/reviews commissioned. Expense Operating Administration Fees Amount Report in this item any fees paid/payable by the entity for administration services provided to the entity. May include (but is not limited to): * All internal or outsourced administration costs (unless these are charged directly to the employer or union sponsor); * Administration fees charged by/paid to the employer sponsor for services rendered to the entity; * Expenses incurred to administer switches of members' investment choices (but not investment manager fees or other investment expenses); and * Employee costs such as salaries and on-costs for direct employees of the entity. Exclude fees for the following in this item * Investment management services; * Custodian fees; and * Directors/Trustee remuneration and expenses. Expense Operating Administrative Expense Amount Indirect costs charged to a function or activity as its share of general administration costs for the business as a whole. Expense Operating Australian Lease Expenses Amount The expenditure amount incurred through both finance and operating leases on leasing plant and equipment-including motor vehicles-from Australian residents. It excludes the cost of leasing real estate. Expense Operating Australian Royalties Total Amount Royalties paid or payable to residents of Australia. Expense Operating Bad Debts Amount The expense for debts incurred during the income year which are owed and unlikely to be paid back. Expense Operating Body Corporate Fees Amount Amount paid to the body corporate as fees Expense Operating Cleaning Amount The amount of expenses incurred in cleaning. Expense Operating Continuing Operations Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Operating Cost Of Sales Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Operating Cost Of Services Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Operating Council Rates Amount The amount of council rates incurred. Expense Operating Distribution Costs Amount Cost or expense incurred in moving goods from the point of production to the point of consumption. Expense Operating Employee Benefit Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Operating Fees Paid Or Payable To Trustees Or Directors Amount Report in this item fees paid/payable by the entity to the Directors/Trustee(s) for the services in carrying out the functions of a trustee/director, including any consulting or administration services provided. Do not include amounts paid to Directors/Trustee(s) that represent a direct reimbursement of expenses incurred by the Directors/Trustee(s) on behalf of the entity. Do not include the expense for Trustee indemnity insurance. Do not include commissions collected by the trustee for payment to a third party. Expense Operating Gardening Amount The amount of expenses incurred in gardening/lawn mowing. Expense Operating Interest Expense Australian Sources Amount The amount of interest incurred on money borrowed from Australian sources. Expense Operating Interest Expense Non Australian Sources Amount The amount of interest incurred on money borrowed from non-Australian sources. Expense Operating Interest Expense Other Than That Related To Rental And Investment Income Amount Interest incurred on money borrowed within Australia and overseas to acquire income-producing assets, to finance business operations or to meet current business expenses. Do not include interest expenses related rental income or income from Australian interest and dividends. Expense Operating Lease Amount The expenditure incurred through both finance and operating leases on leasing assets, such as motor vehicles, plant or other equipment. Expense Operating Legal Fees Amount The amount of legal fees paid on a particular item. Expense Operating Loan Expenses Amount The amount of expenses directly incurred in taking out a loan. Expense Operating Management Fees Non Investment Amount Report in this item any fees paid/payable by the entity for management services provided to the superannuation entity. Include the following in this item * consulting fees; and * management fees collected by the superannuation entity from members' account, i.e. fees earned based on a % of the funds under management, which are then paid over to a third party. Include trailing commissions paid to third parties such as financial advisors. Exclude fees for the following in this item: * Investment management and asset consultant fees; * Custodian fees; * Administration and actuarial fees; and * Directors/Trustee remuneration and expenses. Expense Operating Marketing Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Operating Motor Vehicle Amount Motor vehicle running expenses only including fuel, repairs, registration fees and insurance premiums. Expense Operating Non Australian Lease Expenses Amount The amount of lease expenses incurred through both finance and operating leases on leasing depreciating assets - including motor vehicles from non-residents. Expense Operating Non Australian Royalties Total Amount Royalties paid or payable to non-residents of Australia or to offshore permanent establishments of Australian residents. Expense Operating Occupancy Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Operating Office Supplies Amount The amount paid for stationery, telephone, and postage Expense Operating Other Amount This is a balancing item within the list in which it is being used. Expense Operating Other Description This is the description of the balancing item in the list in which it is being used. Expense Operating Pest Control Amount The amount paid for pest control on a particular item. Expense Operating Raw Materials And Consumables Used Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Operating Rent Amount The expenditure incurred, as a tenant, on rental of land and buildings used in the production of income. Expense Operating Rental Property Agent Fees Commission Amount The amounts paid to the property agent for managing and inspecting the rental property. Expense Operating Repairs And Maintenance Amount The expenditure on repairs and maintenance of plant, machinery, implements and premises. Expense Operating Royalties Total Amount Royalties paid or payable to residents and non-residents of Australia. Expense Operating Sundry Rental Amount The amount incurred on sundry expenses associated with a particular item. Expense Operating Total Amount This is a subtotal item within the list in which it is being used Expense Operating Water Amount The amount incurred on water charges for a particular item. Expense Operating Investment Asset Consultant Fees Amount Record the expense for fees paid/payable to asset consultants engaged by the trustees, in relation to the management of the superannuation entity's investment portfolios. Include fees paid to independent third parties as well as related entities of the superannuation entity. Include all expenses which are associated with the generation of income on the investment portfolio of the entity. Do not include expenses of an administrative or operating nature. Important! Do not net fee related income rebates off against investment expenses. Commissions or deductions should be shown on a gross basis here. For example, where there is a separately identifiable charge to the entity, fees charged by the asset consultants should not be netted against investment income. Expense Operating Investment Custodian Fees Amount Report the expense of the superannuation entity that was incurred in relation to custodial services rendered to the entity. A custodian is an entity that holds title of the assets on behalf of the superannuation entity, but where the powers of investment management remain with the Trustee. Expense Operating Investment Management And Asset Consultant Fees Amount Record the amount of fee expense of the superannuation entity that relates to the management of the superannuation entity's investment portfolios. Include fees paid to investment managers, including independent third parties as well as related entities of the superannuation entity. Include asset consultant fees at this item. Include all expenses which are associated with the generation of income on the investment portfolio of the entity. Do not include expenses of an administrative or operating nature. Important! Do not net the following revenue items off against investment expenses: * fee related income rebates off against investment expenses; or * rebates provided by investment managers (often in the form of extra units when investment performance does not meet targets). Commissions or deductions should be shown on a gross basis here. For example, where there is a separately identifiable charge to the entity, fees charged by the investment manager should not be netted against investment income. Expense Operating Investment Management Fees Amount Record the amount of fee expense of the superannuation entity that relates to the management of the superannuation entity's investment portfolios. Include fees paid to investment managers, including independent third parties as well as related entities of the superannuation entity. Do not include asset consultant fees at this item. Include all expenses which are associated with the generation of income on the investment portfolio of the entity. Do not include expenses of an administrative or operating nature. Important! Do not net the following revenue items off against investment expenses: * fee related income rebates off against investment expenses; or * rebates provided by investment managers (often in the form of extra units when investment performance does not meet targets). Commissions or deductions should be shown on a gross basis here. For example, where there is a separately identifiable charge to the entity, fees charged by the investment manager should not be netted against investment income. Expense Operating Investment Other Total Amount This is a balancing item within the list in which it is being used Expense Operating Investment Other Amount This is the amount of the detailed line items within the balancing item within the list in which it is being used Expense Operating Investment Other Description This is the description of the detailed line items within the balancing item within the list in which it is being used Expense Operating Investment Property Maintenance Costs Amount Report all costs relating to an investment in direct property. Includes (but is not limited to): * Repairs and maintenance; * Ongoing running costs; * Property management fees; * Valuation fees; and * Stamp duty. Expense Operating Investment Total Amount All expenses related to investment activities Include all expenses which are associated with the generation of income on the investment portfolio of the entity. Do not include expenses of an administrative or operating nature. Important! Do not net the following revenue items off against investment expenses: * fee related income rebates off against investment expenses; or * rebates provided by investment managers (often in the form of extra units when investment performance does not meet targets). Commissions or deductions should be shown on a gross basis here. For example, where there is a separately identifiable charge to the entity, fees charged by the investment manager should not be netted against investment income. Expense Purchases Finished Goods For Resale Amount Cost of purchasing finished goods for resale is defined as the cost of acquiring by payment of money or its equivalent, goods which are complete with the intention to resell these goods without further processing. Expense Purchases Materials Components Containers Packaging Electricity Fuel Water Amount The cost of acquiring materials, components, containers, packaging materials, electricity, fuels and water by payment of money or its equivalent. Income Interest Cash And Liquid Assets Amount The amount of interest income derived from investment in Cash And Liquid Assets Income Interest Derivatives Banking Book Hedging Amount The amount of interest income derived from investment in Banking Book Hedging Derivatives Income Interest Financial Assets Or Financial Liabilities Not At Fair Value Through Profit Or Loss Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Interest Impaired Financial Assets Accrued Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Interest In Australian Accounts Amount Interest is income acquired as a result of charges levied for the use of cash or cash equivalents or amounts due to the entity. Interest expenses are not deducted from this amount. Income Interest Including Intragroup Total Amount The total amount of interest income derived from all intragroup investments Income Interest Interest Income On Impaired Financial Assets Accrued Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Interest Intragroup Eliminations Amount The amount of interest income derived from investment in Intragroup Eliminations Income Interest Investment Or Loans to Associates Or Joint Ventures Amount The amount of interest income derived from investment in Investment Or Loans to Associates Or Joint Ventures Income Interest Investment Or Loans To Controlled Entities Amount The amount of interest income derived from investment in Investment Or Loans To Controlled Entities Income Interest Investment Or Loans To Parent Entity Amount The amount of interest income derived from investment in Investment Or Loans To Parent Entity Income Interest Investment Securities Physical Amount The amount of interest income derived from investment in Physical Investment Securities Income Interest Net Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Interest Other Deposits Applicable Non Bank ADIs Only Amount The amount of interest income derived from investment in Other Deposits with Applicable Non Bank ADIs Only Income Interest Other Interest Earning Assets Amount This is the balancing item in the list in which it is being used Income Interest Other Investments Amount The amount of interest income derived from Other Investments Income Interest Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Interest Trading Securities Total Amount The total amount of interest income derived from investment in Trading Securities Income Interest Loans And Advances Credit Cards Amount The amount of interest income derived from Credit Cards Income Interest Loans And Advances Housing Loans Amount The amount of interest income derived from Housing Loans Income Interest Loans And Advances Lease Financing Amount The amount of interest income derived from Lease Financing Income Interest Loans And Advances Other Amount This is the balancing item in the list in which it is being used Income Interest Loans And Advances Overdrafts Amount The amount of interest income derived from Overdrafts Income Interest Loans And Advances Term Loans Amount The amount of interest income derived from Term Loans Income Investment Fees And Commissions Other Total Amount This is a balancing item within the list in which it is being used Income Investment Fees And Commissions Scrip Lending Amount Record any fee income associated with scrip lending activities of the entity. This refers to the situation where the superannuation entity buys/borrows securities from another party in exchange for cash. The entity agrees to return the securities to the other party in the future in exchange for the return of the cash (plus an additional amount of earnings, fees or commissions). Income Investment Fees And Commissions Total Amount Record the total of any fee or commission income associated with any form of investment activities or member activities of the entity. Income Investment Fees And Commissions Underwriting Amount Record any fee income or commission associated with the entity providing or guaranteeing to underwrite the issue of securities (e.g. equity securities). Income Investment Other Total Amount This is a balancing item within the list in which it is being used Income Investment Other Amount This is the amount of the detailed line items within the balancing item within the list in which it is being used Income Investment Other Description This is the description of the detailed line items within the balancing item within the list in which it is being used Income Operating Comprehensive Income Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Operating Continuing Operations After Bad And Doubtful Debts Charge Total Amount This is the total of operating Revenue plus any Other Income as described in the Accounting Standard references provided less any charge for bad and doubtful debts. For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Operating Continuing Operations Total Amount This is the total of operating Revenue plus any Other Income as described in the Accounting Standard references provided This is the total of operating Revenue plus any Other Income as described in the Accounting Standard references provided. Income Operating Donations Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Operating Net Investment Income Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Income Operating Other Amount This is a balancing item within the list in which it is being used Income Operating Rental Income Gross Amount The gross amount of rental income. Rent is defined as income from property because it is not income from personal exertion. It refers to payments received from land and building. Income Operating Rental Income Net Amount The gross rent (rental income plus other rental related income) minus expenses (advertising, body corporate fees, borrowing expenses, cleaning, rates, capital allowances, gardening, insurance, interest, land tax, legal fees, pest control, agent fees, repairs and maintenance, capital works deductions, stationery, travel expenses, water charges and sundry expenses) Income Operating Investment Net Amount Investment income after doubtful debts expense. Income Operating Investment Total Amount This is a subtotal item within the list in which it is being used Income Operating Investment Impairment Total Amount Definitional Taxonomy Guidance This is the amount of impairment charges against the identified asset during the reporting period. Reporting Taxonomy Guidance Report the value of doubtful debts expense (i.e. where a provision for doubtful debts/impairment has been raised) and/or bad debts written off directly against income. Doubtful debts means it is no longer considered probable that amounts of principal or market value and any associated amounts of accrued income (e.g. interest, dividends, distributions associated with the debtor) will be able to be collected by the supera Income Sale Of Goods Not Produced By Business Amount The amount received when a sale of goods that are not assembled, grown or manufactured by a business is made. Goods are defined as commodities that satisfy human needs. Income Sale Of Goods Produced By Business Amount The amount received when a sale of goods that are assembled, grown or manufactured by a business or for a business on commission is made. Goods are defined as commodities that satisfy human needs. Income Sale Of Goods And Services Balancing Items Amount This element is the balancing item in a list of "Income.Sales Of Goods And Services" items. It is the difference between "Income.Sales Of Goods And Services.Whole.Amount" and the separately disclosed items in the list. Income Sale Of Goods And Services Excluding Rent Leasing Hiring And Royalties Amount The amount received when sale of a good or service is made. Goods are defined as commodities that satisfy human needs. Services are defined as activities or benefits that one party can offer to another, that are intangible and do not result in the transfer of ownership of any physical object. The amount reported excludes rent, leasing and hiring income and royalties. Income Sale Of Goods And Services Includes Rent Leasing Hiring And Royalties Amount The amount received when sale of a good or service is made. Goods are defined as commodities that satisfy human needs. Services are defined as activities or benefits that one party can offer to another, that are intangible and do not result in the transfer of ownership of any physical object. The amount reported includes rent, leasing and hiring income and royalties. Income Sale Of Goods And Services Reason For Difference Description Income from the sales of goods and services is defined as the sum received when sale of a good or service is made. Goods are defined as commodities that satisfy human needs. Services are defined as activities or benefits that one party can offer to another, that are intangible and do not result in the transfer of ownership of any physical object. The reason for the difference between reporting periods is the cause or events that have resulted in a variation of greater than 10 percent from the value reported in the previous reporting period. Income Sale Of Goods And Services Tax Included Indicator This indicates whether the total sales figure includes GST or not. Income Sale Of Goods And Services Whole Amount If you use the calculation sheet method, this figure less any GST free or input tax sales divided by 11 will be the clients GST liability. This represents the total sales amount for the period against which the GST payable is calculated. Profit Or Loss After Income Tax Attributable To Company Members Net Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss After Income Tax Attributable To Minority Interest Net Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss After Tax And Discontinued Operations And Before Minority Interest Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Allocated Earnings Or Loss Amount The amount of allocated earnings or losses derived by the SMSF's investments, and attributed to the member Profit Or Loss Basic Earnings Per Share From Continuing Operations Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Basic Earnings Per Share From Discontinued Operations Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Basic Earnings Per Share Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Continuing Operations After Tax Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Continuing Operations Before Tax Reason For Difference Description Profit or loss is defined as the residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. The reason for the difference between reporting periods is the cause or events that have resulted in reported profit or loss varying by greater than 10 percent from the value reported in the previous reporting period. Profit Or Loss Continuing Operations Before Tax Reported Amount Profit or loss is the residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. Reported operating profit or loss before tax is defined as the profit or loss reported by a reporting party as a result of its principal trading activity before the application of income tax. This amount is derived by deducting operating expenses from operating income prior to the application of income tax. Profit Or Loss Continuing Operations Before Tax Revised Amount Profit or loss is defined as the residual amount that remains after expenses (including capital maintenance adjustments, where appropriate) have been deducted from income. Revised profit or loss before tax is the revised value for the data which was previously reported. Profit Or Loss Continuing Operations Before Tax Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Diluted Earnings Per Share From Continuing Operations Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Diluted Earnings Per Share From Discontinued Operations Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Diluted Earnings Per Share Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Disclosure Of Earnings Per Share Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Discontinued Operations After Tax Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Expense Or Income On Discontinued Operations Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Fee Income Or Expense Arising From Financial Assets Or Financial Liabilities Not At Fair Value Through Profit Or Loss Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Fee Income Or Expense Arising From Trust And Fiduciary Activities Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Finance Costs Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Foreign Exchange Derivatives Amount Report any realised/unrealised foreign exchange gains/losses relating to the currency translation/conversion of derivative contracts. Such contracts may be held in relation to the underlying investment portfolios (e.g. as hedges of the interest rate or equity investment portfolios) or as outright position taking to alter the asset allocation strategy. Only report the gain/loss that is attributable to movements in the currency in which the derivative contract is denominated, relative to the AUD. Profit Or Loss Foreign Exchange Physical Amount Report any realised/unrealised foreign exchange gains/losses relating to the translation/conversion of all investments of the entity (except derivatives) which are denominated in a currency other than the Australian dollar (AUD). Only report the gain/loss that is attributable to movements in the currency in which investments are denominated, relative to the AUD. Profit Or Loss Foreign Exchange Total Amount Report any realised/unrealised foreign exchange gains/losses relating to the translation/conversion of all investments of the entity which are denominated in a currency other than the Australian dollar (AUD). Only report the gain/loss that is attributable to movements in the currency in which investments are denominated, relative to the AUD. Profit Or Loss Gains Or Losses On Available For Sale Financial Assets Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Disposals Of Property Plant And Equipment Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Financial Assets Or Financial Liabilities At Fair Value Through Profit Or Loss Classified As Held For Trading Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Financial Assets Or Financial Liabilities At Fair Value Through Profit Or Loss Designated As Upon Initial Recognition Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Financial Assets Or Financial Liabilities At Fair Value Through Profit Or Loss Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Financial Liabilities At Amortised Cost Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Held To Maturity Investments Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Investments Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Litigation Settlements Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Loans And Receivables Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Non Current Assets Other Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Impairment Reversal Or Loss Financial Assets Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Impairment Reversal Or Loss Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Income Tax Disclosures Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Interest Income Or Expense For Financial Assets Or Financial Liabilities Not At Fair Value Through Profit Or Loss Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Negative Goodwill Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Net After Tax Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Non Current Assets And Disposal Groups Classified Held For Sale Not Qualifying As Discontinued Operations Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Other Amount This is the amount of the detailed line items within the balancing item within the list in which it is being used Profit Or Loss Other Description This is the description of the detailed line items within the balancing item within the list in which it is being used Profit Or Loss Profit Gross Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Share Of Net Profit Or Loss Of Associates And Joint Ventures Accounted For Using Equity Method Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Write Downs Or Reversals Of Inventories Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Write Downs Or Reversals Of Property Plant And Equipment Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Investment Deposits Placements Loans Securities Amount Report realised gains/losses associated with the entity's holdings of deposits, placements, loans and debt securities. Exclude * Gains and losses associated with the investment in cash management trusts; and * Gains/losses on interest rate related derivative financial instruments. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Investment Derivatives Amount Report realised gains/losses attributable to the movement in net market value of the entity's derivative exposures. Exclude Unrealised or realised gains/losses relating to the currency translation of foreign currency derivative contracts. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Investment Equity And Unit Trusts Listed Amount This includes realised gains/losses on the entity's investment in equity securities and unit trusts that are listed on recognised stock exchanges (e.g. The Australian Securities Exchange). Exclude * Gains/losses on equity related derivative contracts; and * Gains/losses on direct investments in Pooled Super Trusts. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Investment Equity And Unit Trusts Unlisted And Ventures Amount This includes realised gains/losses on the entity's investment in equity securities and unit trusts that are not listed on recognised stock exchanges (e.g. The Australian Securities Exchange). Exclude * Gains/losses on equity related derivative contracts; and * Gains/losses on direct investments in Pooled Super Trusts. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Investment Individually Managed Mandates Amount Report realised gains/losses on funds placed with external investment managers in the form of individually managed mandates or discretely managed portfolios where the asset portfolio is tailored for or chosen by the entity. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Investment Insurance Policies Amount Report realised gains/losses associated with the investments in insurance or life policies. Include: * The change in net market value of unit-linked insurance or investment policies; and * The change in net market value of policies in respect of death, total, permanent or temporary disablement. Important! If the superannuation entity invests in statutory funds of a life insurer and does not know the realised gains and losses, the superannuation entity should only account for the total change in net market value. APRA will accept an estimate to be used to calculate realised and unrealised gains and losses on a pro rata basis.c Profit Or Loss Investment Investments In Unlisted Trusts Amount Report realised gains/losses associated with the investments in unlisted retail/public offer unit trusts, including cash management unit trusts, but excluding private unit trusts and wholdesale trusts. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Investment Other Amount This is a balancing item within the list in which it is being used Profit Or Loss Investment Overseas Investment Managers Amount Report realised gains and losses in the value of investments placed by the entity with overseas investment managers. Exclude * Amounts directly invested overseas by the entity in underlying assets such as equity securities, bonds and direct property; and * Amounts placed with Australian investment managers for investment overseas. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Investment Pooled Super Trusts Amount Report realised gains/losses associated with the superannuation entity's investments in pooled super trusts. Exclude unitised investments with life companies where the original or primary investment is an insurance or investment policy. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Investment Property Amount Report realised gains/losses associated with the entity's investment in property assets. Exclude Do not include gains/losses on investments in: * Listed property trusts; * Unlisted private property unit trusts; and * Unlisted public offer/retail property trusts. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Investment Total Amount Report total realised gains/losses associated with the entity's investments. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Investment Wholesale Trusts Amount A wholesale trust is usually only open to institutional investors and has a high entry level. An information memorandum is usually issued rather than a prospectus. Report realised gains/losses associated with the investments in wholesale trusts, other than: * Pooled Super Trusts * listed unit trusts or unlisted retail/public offer trusts; and * unitised investments with life companies where the original or primary investment is an insurance or investment policy. Realised gains/losses Where the entity disposed of an asset during the reporting period, the value of the gain or loss from the disposal is to be reported. If an asset has not been disposed of during the annual reporting period, then any gains or losses are unrealised. Only include the movement in the market value of the asset, do not include the movement in the value of the currency relative to the Australian dollar if the asset is denominated in a currency other than the Australian dollar. Profit Or Loss Operating Components Related To Movement In Life Insurance Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Operating Reconciliation Of Profit To Net Cash Inflow Text For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference