Division Table 1: Statement of comprehensive inco - Financial Sector (Collection of Data) (reporting standard) determination No. 2 of 2025 - Table 1: Statement of comprehensive income

Table 1: Statement of comprehensive income

Report each revenue and expense item listed in Table 1 that the RSE Licensee is able to categorise within their financial accounts. For any items with nil value, leave the field blank. Report expenses as negative values.

Where certain expense items are aggregated into a single service fee and are not available by expense category, report the total amount in ‘Other Expenses’ and leave the other relevant expense item field blank. For example, if RSE licensee expenses comprise a single, non-itemised payment to a service provider to cover both ‘Administration expenses’ and ‘Occupancy expenses’, report the total expense amount under ‘Other expenses’ and leave the ‘Administration expenses’ and 'Occupancy expenses' fields blank.

APRA expects where revenue and expense items are able to be broken down into separate items, that they be reported under the relevant category. For example, where Director Remuneration and Executive Remuneration have been quantified to meet other disclosure requirements, they should be reported separately in this table.

Reporting period

	$	Instruction
1. Revenue		Item 1 Revenue, is a derived item calculated as the sum of item 1.1 to item 1.5.
1.1 Trustee service fees (superannuation related)		Report service fees related to trustee services provided by the RSE Licensee.
1.2 Trustee risk reserve fees		Report Trustee risk reserve fees paid to the trustee.
1.3 Other service fees		Report service fees related to other services (non-trustee related) provided by the RSE Licensee.
1.4 Interest income		Report interest income.
1.5 Other revenue		Report all other revenue that is not reported elsewhere.
2. Expenses		Item 2 Expenses, is a derived item calculated as the sum of item 2.1 to item 2.7.
2.1 Employee expenses		Item 2.1 Employee expenses, is a derived item calculated as the sum of item 2.1.1 and item 2.1.2.
2.1.1 Executive remuneration		Report Executive Remuneration.
2.1.2 Staff wages		Report Staff wages.
2.2 Directors' expenses		Report Director Remuneration.
2.3 Administration expenses		Report administration expenses (excluding occupancy expenses).
2.4 Occupancy expenses		Report occupancy expenses.
2.5 Regulatory levies or fees		Report all fees and levies paid to regulatory bodies such as APRA and ASIC.
2.6 Regulatory fines or penalties		Report all fines and penalties paid to regulatory bodies such as APRA and ASIC.
2.7 Other expenses		Report all other expenses that are not reported elsewhere.
3. Net profit / (loss) before tax		Item 3 Net profit / (loss) before tax, is a derived item calculated as the difference between item 1 and item 2.
4. Income tax (expense) / benefit		Report RSE licensee income tax (expense)/benefit. Report expenses as a negative number and benefits as a positive number.
5. Net profit / (loss) after tax		Item 5 Net profit / (loss) after tax, is a derived item calculated as the difference between item 3 and item 4.
6. Other comprehensive income		Report RSE Licensee other comprehensive income.
7. Total comprehensive income		Item 7 Total comprehensive income, is a derived item calculated as the sum of item 5 and item 6.

Table 1: Statement of comprehensive incoTable 1: Statement of comprehensive income

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Table 1: Statement of comprehensive income