Financial Performance 2 Expense Interest Bonds Notes And Long Term Borrowings Amount This is the value, during the relevant period, for the amount of interest expense incurred on borrowings related to bonds notes and long term borrowings. Expense Interest Deposits Amount This is the value, during the relevant period, for the amount of interest expense incurred on borrowings related to deposits. Expense Interest Derivatives Banking Book Amount This is the value, during the relevant period, for the amount of interest expense incurred on borrowings related to banking book derivatives. Expense Interest Loan Capital Amount This is the value, during the relevant period, for the amount of interest expense incurred on borrowings related to loan capital. Expense Interest Other Borrowings Amount This is the value, during the relevant period, for the amount of interest expense incurred on borrowings related to other borrowings. Expense Operating Administration Fees Amount This is the value, during the relevant period, for any fees paid/payable by the entity for administration services provided to the entity. This 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 Fees Paid Or Payable To Trustees Or Directors Amount This is the value, during the relevant period, for 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 Investment Asset Consultant Fees Amount This is the value, during the relevant period, 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 Management And Asset Consultant Fees Amount This is the value, during the relevant period, for the amount of fee expense of the reporting party that relates to the management of the entity's investment portfolios. Include fees paid to investment managers and asset consultants. Expense Operating Investment Property Maintenance Costs Amount This is the value, during the relevant period, for all costs relating to an investment in direct property. This 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 This is the value, during the relevant period, for 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. Income Interest Cash And Liquid Assets Amount This is the value, during the relevant period, for the amount of interest income derived from investment in cash and liquid assets. Income Interest Investment Securities Physical Amount This is the value, during the relevant period, for the amount of interest income derived from investment in securities. Income Interest Loans And Advances Credit Cards Amount This is the value, during the relevant period, for the amount of interest income derived from credit cards. Income Interest Loans And Advances Housing Loans Amount This is the value, during the relevant period, for the amount of interest income derived from housing loans. Income Interest Loans And Advances Lease Financing Amount This is the value, during the relevant period, for the amount of interest income derived from lease financing. Income Interest Loans And Advances Other Amount This is the value, during the relevant period, for the balancing item in the list in which it is being used. Income Interest Loans And Advances Overdrafts Amount This is the value, during the relevant period, for the amount of interest income derived from overdrafts. Income Interest Loans And Advances Term Loans Amount This is the value, during the relevant period, for the amount of interest income derived from term loans. Income Interest Trading Securities Total Amount This is the value, during the relevant period, for the total amount of interest income derived from investment in trading securities. Income Investment Fees And Commissions Scrip Lending Amount This is the value, during the relevant period, for recording 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 This is the value, during the relevant period, for the total of any fee or commission income associated with any form of investment activity or member activity of the entity. Income Investment Fees And Commissions Underwriting Amount This is the value, during the relevant period, for any fee income or commission associated with the entity providing or guaranteeing to underwrite the issue of securities (e.g. equity securities). Income Operating Investment Net Amount This is the value, during the relevant period, for investment income after doubtful debts expense. Profit Or Loss Foreign Exchange Derivatives Amount This is the value, during the relevant period, for 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 Australian dollars (AUD). Profit Or Loss Foreign Exchange Physical Amount This is the value, during the relevant period, for 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 This is the value, during the relevant period, for 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 Investment Deposits Placements Loans Securities Amount This is the value, during the relevant period, for realised gains/losses associated with the entity's holdings of deposits, placements, loans and debt securities. Exclude: - Gains/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 (AUD) if the asset is denominated in a currency other than the AUD. Profit Or Loss Investment Derivatives Amount This is the value, during the relevant period, for 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 (AUD) if the asset is denominated in a currency other than the AUD. Profit Or Loss Investment Individually Managed Mandates Amount This is the value, during the relevant period, for 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 (AUD) if the asset is denominated in a currency other than the AUD. Profit Or Loss Investment Insurance Policies Amount This is the value, during the relevant period, for 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. An estimate can be provided to calculate realised and unrealised gains and losses on a pro rata basis. Profit Or Loss Investment Other Amount This is the value, during the relevant period, for a balancing item within the list in which it is being used. Profit Or Loss Investment Overseas Investment Managers Amount This is the value, during the relevant period, for 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 (AUD) if the asset is denominated in a currency other than the AUD. Profit Or Loss Investment Property Amount This is the value, during the relevant period, for realised gains/losses associated with the entity's investment in property assets. 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 (AUD) if the asset is denominated in a currency other than the AUD.