Financial Performance 2 Expense Operating Administration Amount This is the value, during the relevant period, for expenses that relate to the administration and operation of the entity. Expense Operating Advertising And Marketing Amount This is the value, during the relevant period, for any advertising and marketing expense incurred by the reporting entity. That is activities associated with the promotion or delivery of goods or services, brand or entity. Includes: promotion and sponsorship activities. Expense Operating Advice Amount This is the value, during the relevant period, for expenses that relate to the provision of financial product advice to a member in accordance with the relevant Australian accounting standards. Expense Operating Business Amount This is the value, during the relevant period, for expenses that relate to the operation of a business in accordance with the relevant Australian accounting standards. Income Investment Income Plus Distributions Amount This is the value, during the relevant period, for total investment revenue in the form of income or distributions from investments including dividends, interest, trust distributions, or rental income. Income Investment Other Total Amount This is the value, during the relevant period, for any other investment income that is not already listed in the form. Income Investment Realised Gains Or Losses Amount This is the value, during the relevant period, for gains or losses as a result of the actual disposal or closure of investments. Income Investment Total Investment Revenue Amount This is the value, during the relevant period, for total investment revenue including investment income after impairment expense (dividends, interest, trust, rental), gains/losses on investments and any other investment income measured in accordance with the relevant accounting standards. Profit Or Loss Foreign Exchange Gain Or Loss Amount This is the value, during the relevant period, of gains (losses) on foreign exchange recognised in the profit or loss. This item is determined in accordance with the relevant accounting standards. Gains (losses) on foreign exchange represents exchange differences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition during the relevant period or in the previous period.