This element has been retired and should no longer be used. The amount of interest income derived from investment in Banking Book Hedging Derivatives Income Interest Derivatives Banking Book Hedging Amount This element has been retired and should no longer be used. The amount of interest income derived from investment in Other Deposits with Applicable Non Bank ADIs Only Income Interest Other Deposits Applicable Non Bank ADIs Only Amount This element has been retired and should no longer be used. The amount of interest incurred on money borrowed from Australian sources. Expense Operating Interest Expense Australian Sources Amount This element has been retired and should no longer be used. The amount of interest incurred on money borrowed from non-Australian sources. Expense Operating Interest Expense Non Australian Sources Amount This element has been retired and should no longer be used. Royalties paid or payable to non-residents of Australia or to offshore permanent establishments of Australian residents. Expense Operating Non Australian Royalties Total Amount The expense of capital works recouped on the sale of the property. Expense Real Estate Property Capital Works Deduction Recouped Amount Financial Performance 2 Report the value of interest expense as determined in accordance with accounting standards that does not relate to subordinated debt. Subordinated debt is a debt where the claim to repayment ranks lower in priority to other claims. Expense Interest Not Subordinated Debt Amount Report the value of interest expense as determined in accordance with accounting standards that relates to subordinated debt. Subordinated debt is a debt where the claim to repayment ranks lower in priority to other claims. Expense Interest Subordinated Debt Amount Report the value of amortization and impairment of existing deferred acquisition costs (DAC) related to the risk component of premiums acquired, less additional deferrals of acquisition expenses for life insurance (risk) components during the relevant period as per the Australian Accounting Standards. Expense Operating Acquisition Costs Deferred Net Movement 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 Administration Fees Amount Report, for the duration of the relevant period, consultancy fees classified as operating expenses in accordance with relevant accounting standards. Expense Operating Consultancy Fees Amount Report the value of commission and other incremental expenses incurred in relation to maintaining existing business. These are the variable costs of administering policies subsequent to their sale and the general administration costs. Expense Operating Customer Retention Variable 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 Fees Paid Or Payable To Trustees Or Directors Amount Report expenses incurred in relation to general insurance policies. General insurance policies are all insurance business other than Life and Health insurance. Life insurance policies are contracts (policies) that will pay a specified sum to beneficiaries upon the death of the insured. Health insurance policies are contracts (policies) that will pay a specified sum to beneficiaries in relation to healthcare expenses of the insured. Expense Operating General Insurance Amount Report the amount of general management and administration fees incurred during the relevant period. Management Fees are typically amounts paid or payable to an entity for performing agreed management activities. Adminitstration Fees are typically amounts paid or payable to an entity for performing required administration activities. Expense Operating General Management And Administration Fees Amount Report the value of fees recognised according to accounting standards by the reporting party during the reporting period for management services provided to the reporting party. Include the following in this item * consulting fees; and * management fees collected by the reporting party from members' or customers' accounts, e.g. fees earned based on a percentage 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 Management Fees Non Investment Amount Report commission and other incremental acquisition costs in relation to the deposit (investment) component of new business acquired. They include commission or brokerage paid to agents or brokers for obtaining business for the reporting party, and variable costs directly related to acquiring the new business that would not have been incurred if the new business were not acquired. Expense Operating New Business Acquisition Direct Variable Deposit Component Amount The amount incurred on water charges during the reporting period. Expense Operating Water Amount Report the value of custodian fees expense recognised by the reporting party for the reporting period. Custodian fees are those charged by an entity for holding title of assets on behalf of the reporting party, but where the powers of investment management remain with the reporting party. Expense Operating Investment Custodian Fees Amount Record the amount of fee expense of the reporting party that relates to the management of the entity's investment portfolios except fees paid to asset consultants. Include fees paid to investment managers, including independent third parties as well as related entities. Expense Operating Investment Management Fees 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 Property Maintenance Costs 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 Operating Investment Total Amount The amount of interest income derived from investment in Cash And Liquid Assets recognised as income under the Australian Accounting Standards. Income Interest Cash And Liquid Assets Net Amount The amount of interest income derived from investment in debt securities recognised as income under the Australian Accounting Standards. Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. Income Interest Debt Securities Net Amount Report the value of interest income derived during the reporting period from funds placed in deposits that are not redeemable or callable within 24 hours. Income Interest Deposits Not At Call Amount Report the value of Interest Income generated during the reporting period from holdings of derivatives that have been classified as investments in accordance with accounting standards. Income Interest Derivatives Investment Amount The amount of interest income derived from investment in Securities Income Interest Investment Securities Physical Amount The net rent (rental income plus other rental related income) recognised as income under the Australian Accounting Standards. Income Investment Rent Net Amount Report realised and unrealised capital gains/losses associated with the entity's investment in debt securities. Capital gains/losses are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant annual period, then any gains or losses recognised as the difference between the acquisition cost of the asset and the market value are unrealised. Debt securities are transferable instruments evidencing a relationship of indebtedness. It is characterised by having a definable income stream that is not based on the economic performance of the issuing entity. Profit Or Loss Investment Debt Securities Realised And Unrealised Amount Report realised and unrealised capital gains/losses associated with the entity's investment in equity securities. Capital gains/losses are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant annual period, then any gains or losses recognised as the difference between the acquisition cost of the asset and the market value are unrealised. Equity investments or securities are, as defined by the Australian Accounting Standards, contracts that evidence a residual interest in the assets of an entity after deducting all its liabilities. Profit Or Loss Investment Equity Securities Realised And Unrealised Amount Report realised and unrealised capital gains/losses associated with the entity's investment in investment property assets as defined by AASB 140. Capital gains/losses are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant annual period, then any gains or losses recognised as the difference between the acquisition cost of the asset and the market value are unrealised. Profit Or Loss Investment Property Realised And Unrealised Amount Report realised and unrealised capital gains/losses associated with the entity's investments. Capital gains/losses are realised where the entity disposed of an asset during the relevant period. If an asset has not been disposed of during the relevant annual period, then any gains or losses recognised as the difference between the acquisition cost of the asset and the market value are unrealised. Profit Or Loss Investment Total Realised And Unrealised Amount