This field contains one of the following, the:

• APIR code – these are 9 characters with the last 2 characters as per the ISO 3166-2 country code of the participant.
• Listed securities code – these are a minimum of 3 characters and will match the code used to identify the security on the relevant financial market, such as the ASX.
• Australian business number (ABN) – ABNs are 11 digit numbers.

This is the full business name of the issuer of the security.

The financial year runs from 1 July to 30 June each year. This field shows which financial year the transaction occurred in – for example, the report will show 2018–19.

The number of investors in the account.

The account reference number provided by the reporter.

This is the identification number given to the investor by the broker or by the issuer of the securities.

A security reference number (SRN) is allocated by an issuer to identify a holder on an issuer sponsored or certificated sub-register.

Holder Identification Number (HIN) is a number identifying registration on the Clearing House Electronic Subregister System (CHESS).

This is the date the transaction occurred and will be the acquisition date or disposal date for the shares or units.

This indicates the impact on the quantity from the transaction. Possible values are:

• increase
• decrease
• no change.

Each record is categorised as a particular transaction type which is reported to assist in understanding the impact of each transaction.

The description provides further detail on the impact of each transaction. For more information see Shares, units and similar investments.

This is the number of shares or units in the transaction.

The price per share or unit.

The price per share or unit multiplied by the quantity of shares or units in the transaction.

The total value of any tax deferred payment.

This field contains a security ID to link transactions where a corporate action has impacts across more than one security.

Shares or units bought at different times may have different cost bases and this will affect the amount of your gain or loss.

This field indicates the basis on which the reporting entity calculated your estimated gain. Possible values are:

• ALL – all securities sold
• FIFO – first in first out
• HCFO – highest cost first out
• LIFO – last in first out
• OTHR – other method.

This field indicates how many of the securities reported in the quantity field (number of all securities in the transaction), were acquired within the last 12 months.

The tax deferred distributions associated with the parcel of securities over the entire time they were held.

This is the amount originally paid to acquire the shares or units.

The cost base of a CGT asset is generally the cost of the asset when the investor bought it. However, it also includes certain other costs associated with acquiring, holding and disposing of the asset. If the transaction results in a capital loss from these events, the reduced cost base of the CGT asset should be reported here.

The amount of money or the value of any asset the investor receives or is entitled to receive as a result of a CGT event.

The gross capital gain or loss taking into account all the elements of the cost base and any reductions for tax deferred distributions or returns of capital.

The capital gain amount taking into account any discount that the taxpayer may be eligible for. If you made a loss or the reporter has not calculated this information, this field may be zero (0).