Division Table 2: Administration and other expens - Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2021 - Table 2: Administration and other expenses reporting

Table 2: Administration and other expenses reporting

Report all administration and other (non-investment management) expenses for the reporting period in Table 2 on a look-through basis. If there is no related connected entity, report the total expenses with the receiving entity. If expenses are with a related connected entity, report the total cost amount from the last related connected entity in the look-through chain to the first entity that is not a related connected entity. For each entity in the look-through chain, report any expense not on paid to a further related connected entity. Classify the amount for each relevant expense group type and expense type for which the entity provides a service to the RSE, including the extent to which, for each related connected entity in the look-though chain, that entity’s profit is attributable to that expense amount.

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, PST or ERF indicator.
3	Expense Group Type	Y	All filers	Administration ServicesMember ServicesMarketing And DistributionTrustee OfficeCorporate OverheadsOther	Report the expense group.Where the expense is paid to the RSE licensee, the expense must be apportioned across the expense groups to which it relates.
4	Expense Type	Y	All filers	See Lists at the end of these Instructions	Report the expense type.
5	Service Arrangement Inclusions Exclusions Text	Y	All filers	Free text	Report the detail of how the service arrangement differs with particular inclusions or exclusions. For example, if the general administration service provider excludes the call centre function, highlight this here and include a separate row for the call centre function service provider under ‘member services’ service type category.If there are no inclusions or exclusions applicable to the expense, report ‘Not applicable’.

Table 2: Administration and other expensTable 2: Administration and other expenses reporting

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Table 2: Administration and other expenses reporting