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ASFA Dictionary of Superannuation
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ASFA Dictionary of Superannuation
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Term
AAS 25
AASB
AAT
ABI
ABN
ABRI
abridged accounts
ACCC
Accord
account based pension
accountant
accounting deficit
accounting expenses
accounting income
accounting period
accounting standard
accounting surplus
accrual accounting
accrual rate
accrued benefit
accrued benefit funding method
accrued benefit multiple
accrued benefits index
accrued benefits ratio
accrued benefits reserve index
accumulated contributions
accumulation account
accumulation fund/plan
ACSI
act of bankruptcy
Act of Parliament
active account
active asset allocation
active investment management
active member
active position
active share ownership
active valuation basis
ACTU
actuarial assumptions
actuarial basis
actuarial deficit
actuarial investigation
actuarial report
actuarial reserve
actuarial review
actuarial surplus
actuarial value (of assets)
actuary
adequacy of resources
ADF
adjusted base amount (family law)
adjusted market value
adjusted taxable income
administration costs
Administrative Appeals Tribunal
administrator
adverse selection
affix the common seal
AFSL
age dependency ratio
age liability
age pension
aggregate funding method
aggressive investment management
agreement (family law)
AIDS exclusion clause
AIRC
AIST
All Ordinaries accumulation index
All Ordinaries index
allocated annuity
allocated fund/plan
allocated funding
allocated pension/annuity
allocation price
alpha
alternative agreed representation rule
ambit log of claims
AML/CTF
amortise
annual accounts
annual benefit statement
annual rate of return
annual report
annual return
annual review date
annual turnover
annual turnover (current)
annual turnover (projected)
annuitant
annuity
anti-detriment provisions
anti-money laundering and counter-ter...
anti-selection
apportionment
approved auditor
approved deposit fund
approved early retirement payment
approved early retirement scheme
approved trustee
APRA
APRA supervisory levy
arbitrage
arithmetic average
arms length
arrears
articles of association
ASC
ASFA
ASIC
assessable income
asset
asset allocation
asset allocation model
asset backing
asset class
asset class benchmark percentage
asset management fee
asset-liability matching
asset-liability modelling
asset-weighted average
assets test
assets-test exempt income stream
associate
associated employee
Association of Superannuation Funds o...
assumptions (actuarial)
assurance
ASX
at-the-money option
ATO
attained age normal funding method
attribution analysis
attribution rules
audit
audit certificate
audit opinion
audit qualification
audit risk
audit sampling
audit scope
auditor
Australian Accounting Standard AAS 25
Australian Accounting Standards Board
Australian Business Number
Australian Competition and Consumer C...
Australian Council of Superannuation ...
Australian Council of Trade Unions
Australian Financial Services Licence
Australian Industrial Relations Commi...
Australian Institute of Superannuatio...
Australian Investment Managers Associ...
Australian Prudential Regulation Auth...
Australian Securities and Investments...
Australian Securities Commission
Australian Securities Exchange
Australian Stock Exchange
Australian Taxation Office
Australian Workplace Agreement
authorised capital
authorised investment
automatic acceptance
automatic cover
automatic cover limit
automatic rollover
average return
average weekly earnings
average weekly ordinary time earnings
award
award superannuation
award variation
Disclaimer
The material in this online Dictionary is of the nature of general comment regarding superannuation, and is not intended to constitute advice. Users should not act on the basis of any matter in this online publication without considering (and, if appropriate, taking) professional advice with due regard to their own particular circumstances.

The Association of Superannuation Funds of Australia Limited expressly disclaims all liability and responsibility to any person who relies, or partially relies, upon anything done or omitted to be done by this online publication.

Copyright 2007 The Association of Superannuation Funds of Australia Limited ABN 29 002 786 290


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The Association of Superannuation Funds of Australia Limited ABN 29 002 786 290

Disclaimer: The material in this online Dictionary is of the nature of general comment regarding superannuation, and is not intended to constitute advice. Users should not act on the basis of any matter in this online publication without considering (and, if appropriate, taking) professional advice with due regard to their own particular circumstances. The Association of Superannuation Funds of Australia Limited expressly disclaims all liability and responsibility to any person who relies, or partially relies, upon anything done or omitted to be done by this online publication.

The content on this site has been carefully compiled from sources believed to be reliable, but all content is provided on the basis that The Association of Superannuation Funds of Australia Limited does not warrant or guarantee and accepts no responsibility for the accuracy or completeness from time to time of any content on the site for any purpose.

Copyright 2010 The Association of Superannuation Funds of Australia Limited. All rights reserved. You may view and download material from this site for your personal, non-commercial use only but otherwise no part of the content of this site may be reproduced in any form without the written consent of The Association of Superannuation Funds of Australia Limited.

The Association of Superannuation Funds of Australia Limited ABN 29 002 786 290

Disclaimer: The material in this online Dictionary is of the nature of general comment regarding superannuation, and is not intended to constitute advice. Users should not act on the basis of any matter in this online publication without considering (and, if appropriate, taking) professional advice with due regard to their own particular circumstances. The Association of Superannuation Funds of Australia Limited expressly disclaims all liability and responsibility to any person who relies, or partially relies, upon anything done or omitted to be done by this online publication.

The content on this site has been carefully compiled from sources believed to be reliable, but all content is provided on the basis that The Association of Superannuation Funds of Australia Limited does not warrant or guarantee and accepts no responsibility for the accuracy or completeness from time to time of any content on the site for any purpose.

Copyright 2006 The Association of Superannuation Funds of Australia Limited. All rights reserved. You may view and download material from this site for your personal, non-commercial use only but otherwise no part of the content of this site may be reproduced in any form without the written consent of The Association of Superannuation Funds of Australia Limited.