Financial Sector (Collection of Data) (reporting standard) determination No. 1 of 2025
Table 3: Investment management expensesTable 3: Investment management expenses
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Table 3: Investment management expenses
Report all investment related expenses for the reporting period in Table 3 on a look-through basis. If there is no connected entity, report the total cost amount with the receiving entity. If expenses are with a connected entity, report the total cost amount from the last connected entity in the look-through chain to the first entity that is not a connected entity. For each entity in the look-through chain, report any expense not on paid to a further connected entity. Classify the amount for each relevant expense service type and asset class sector type for which the entity provides a service to the RSE[8].
| Column | Field name | Unique identifier | Applicable to | Valid values | Description |
|---|---|---|---|---|---|
| 1 | Service Provider Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the service provider identifier. |
| 2 | Superannuation Fund Or Licensee Type | Y | All filers | RSEDB RSEPSTERF | Report the RSE, DB RSE or PST indicator. |
| 3 | Investment Expense Service Type | Y | All filers | Investment AdministrationInvestment ConsultingInvestment ManagementBrokerageCustodyAsset ConsultantImplemented ConsultantInvestment ResearchValuationOther | Report the expense service type. |
| 4 | Investment Asset Class Sector Type | Y | All filers | CashFixed IncomeEquityPropertyInfrastructureAlternativesNot Applicable | Report the asset class sector type. |
| 5 | Investment Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the investment. |
| 6 | Investment Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the investment. |
| 7 | Asset Class Description Text | Y | All filers | Free text | Report the asset class further description. |