10. Total payables and creditors

Report the total value of all other payables of the superannuation entity as at the end of the reporting period that are not separately reported in items 6 to 9. Includes (but is not limited to):

• Benefits payable - The benefits payable value disclosed should be the benefits payable at quarter end (year to date) to members exited during the year to date. It should not be reported as the accrued benefit liabilities of all members;
• trade creditors and accruals (for example, insurance premiums, administration fees or GST payable);
• payables relating to unsettled purchases (executed purchases of investments where the monies have not yet been paid);
• unallocated contributions; and
• amounts payable to the ATO for GST or superannuation surcharge.