Division Table 3: Investment management expenses - Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2021 - Table 3: Investment management expenses

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 related connected entity, report the total cost amount 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 service type and asset class sector 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	Investment Expense Service Type	Y	All filers	InvestmentCustodyAsset ConsultantImplemented ConsultantInvestment ResearchOther	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.
8	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'.
9	Service Arrangement Engagement Type		All filers	One OffOngoing	Report the engagement type.
10	Investment Market Value Amount		All filers	Whole dollars	Report the market value of investments.
11	Proportion Of Assets Service Provided Percent		All filers	Percentage to 2 decimal places	Report the proportion of assets to which service is provided.
12	Proportion Of Members Service Provided Percent		All filers	Percentage to 2 decimal places	Report the proportion of members to which service is provided.
13	Service Arrangement Registrable Superannuation Entity Or Member Cohort Different Cover Text		All filers	Free text	If the proportion of members to which service is provided is not 100%, report the description of the member cohort covered and / or not covered under this service arrangement.
14	Payment SPS 515 Materiality Indicator		All filers	YesNo	Report whether this expense is material for the purposes of SPS 515 materiality.
15	Service Arrangement Investment Management Cost Amount		All filers	Whole dollars	Report the total cost of the service arrangement.

Table 3: Investment management expensesTable 3: Investment management expenses

Get a plain-English read of Table 3: Investment management expenses

Table 3: Investment management expenses