Document ID: chunk:federal_register_of_legislation:F2015L00815:body:0:p10
Version: federal_register_of_legislation:F2015L00815
Segment Type: other
Provision Reference: 
Character Range: 27308–30687

the type of relationship with the associate in item 3.2 column 1.

                                          For item 3.1 and item 3.2, report the name of the associate in column 2 and ABN of the associate in column 3.

                                          For item 3.1 and item 3.2, report the value of income received from the associate in column 4, the type of income received as other investment income or operating income in column 5 and a description of the income in column 6.

                                          Report the value of income received in column 4 and type of income received in column 5 as equivalent to how income is reported on Reporting Form SRF 330.0 Statement of Financial Performance.

Investment income                         Represents gross revenue in the form of income or distributions from investments. Includes: interest, dividends, rental income, trust distributions.

Unrealised gains/losses                   Represents changes in the value of investments as a result of remeasurement changes in the market value of investments. Includes: impairment charges and provisions.

Realised gains/losses                     Represents changes in the value of investments as a result of closing or disposal of investments.

Physical foreign exchange gains/losses    Represents foreign exchange gains/losses on all investments other than derivatives. Includes: both realised and unrealised gains/losses.

Derivative foreign exchange gains/losses  Represents realised and unrealised foreign exchange gains/losses on derivative investments.

Foreign exchange gains/losses             Represents changes in the value of investments as a result of unrealised and realised changes in currency exchange rates which are used to translate or value investments.

Other investment income                   Represents gross revenue in the form of income or distributions from investments. Excludes: interest, dividends, rental income, trust distributions, realised gains/losses and unrealised gains/losses.

Operating income                          Represents income sourced from miscellaneous operating activities. Includes: income from scrip lending; income associated with underwriting activities; fees and commissions; rebates on costs, commissions and charges; and other miscellaneous income. Excludes: investment income.

Expense transactions with associates

Item 4 collects expense transactions with associates by type of relationship and type of expense.

Item 4                             Report all expenses of the RSE which relates to an associate transaction in item 4.

                                   Report the expense transaction by relationship type in item 4.1. Report the type of relationship with the associate in column 1. The types of relationship are: RSE licensee, connected entity, joint venture, parent entity, director, employee or contractor or consultant, director of associate, associate of director (associate of RSE licensee) or associate of director (non-associate of RSE licensee). If the type of relationship is not listed in item 4.1 column 1, report the expense transaction in item 4.2. Report the description of the type of relationship with the associate in item 4.2 column 1.

                                   For item 4.1 and item 4.2, report the name of the associate in column 2 and ABN of the