Division Table 1: Components of net return - Financial Sector (Collection of Data) (reporting standard) determination No. 45 of 2023 - Table 1: Components of net return

Table 1: Components of net return

For each investment option that was available to members for part or all of the reporting period, report the components of net return as described in the table below. Where the components differ by superannuation product, investment menu or fees and costs arrangement this should be indicated by use of the appropriate identifier in these fields, otherwise make use of ‘ALL’ as described above.

Column	Field name	Unique identifier	Applicable to	Valid values	Description
1	Fees And Costs Arrangement Identifier	Y	All filers	No more than 20 alpha-numeric characters (with no special characters)	Report the fees and costs arrangement identifier that the component of net return relates to. The fees and costs arrangement identifier must correspond to a fees and costs arrangement identifier reported in SRF 605.0.
2	Superannuation Product Identifier	Y	All filers	No more than 20 alpha-numeric characters (with no special characters)	Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.
3	Investment Menu Identifier	Y	All filers	No more than 20 alpha-numeric characters (with no special characters)	Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.
4	Investment Option Identifier	Y	All filers	No more than 20 alpha-numeric characters (with no special characters)	Report the investment option identifier.The investment option identifier must correspond to an investment option identifier reported in SRF 605.0.
5	Performance Component Type	Y	All filers	Indirect CostsIndirect Cost RatioFees Deducted Directly From Member AccountOther Fees And CostsTaxGross Investment ReturnIndirect Cost (Non RSE Licensee)	Report the performance component type.
6	Performance Component Activity Type	Y	All filers	InvestmentAdministrationTransactionAdvice	Report the component activity.
7	Investment Manager Level Type	Y	All filers	Direct Investment ManagerUnderlying Investment ManagerNot Applicable	Report the investment manager level.
8	Investment Charge Type	Y	All filers	BasePerformance LinkedNot Applicable	Report the investment charge type.
9	Tier Type	Y	All filers	FlatMarginalNot Applicable	Report the tier type.
10	Tier Arrangement Identifier	Y	All filers	Whole numbers	Report the tier arrangement. Where the tier type is Not Applicable, report 0.
11	Tier Number Identifier	Y	All filers	Whole numbers	Report the tier number. Where the tier type is Not Applicable, report 0.
12	Flat Dollar Amount		All filers	Dollars and cents	Report the flat dollar amount of the expense or benefit attributable to a member during the reporting period.
13	Charge Minimum Percent		All filers	Percentage to 4 decimal places	Report as a percentage the minimum charge (%) as at the last day of the reporting period. Where there is no minimum charge (%), leave this field blank.
14	Charge Maximum Percent		All filers	Percentage to 4 decimal places	Report as a percentage the maximum charge (%) as at the last day of the reporting period. Where there is no maximum charge (%), leave this field blank.
15	Expense Or Benefit Account Balance Percent		All filers	Percentage to 4 decimal places	Report as a percentage the percentage value (% of balance) of the expense or benefit attributable to a member during the reporting period.
16	Charge Minimum Amount		All filers	Dollars and cents	Report the amount of the minimum charge ($) as at the last day of the reporting period. Where there is no minimum charge ($), leave this field blank.
17	Charge Maximum Amount		All filers	Dollars and cents	Report the amount of the maximum charge ($) as at the last day of the reporting period. Where there is no maximum charge ($), leave this field blank.
18	Expense Or Benefit Transaction Percent		All filers	Percentage to 4 decimal places	Report as a percentage the percentage value (% of transaction) of the expense or benefit attributable to a member during the reporting period.
19	Lower Bound Tier Account Balance Amount		All filers	Whole dollars	Report the tier lower bound as at the last day of the reporting period. Where there is no tiering structure in place, leave this field blank.
20	Upper Bound Tier Account Balance Amount		All filers	Whole dollars	Report the tier upper bound as at the last day of the reporting period. Where there is no tiering structure in place, or there is no upper bound, leave this field blank.

Table 1: Components of net returnTable 1: Components of net return

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Table 1: Components of net return