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{"sheet":"Recital","index":0,"n_rows":169,"n_cols":27,"rows_kept":169,"cut":false,"hidden":false,"merged":[[83,6,83,7],[83,8,83,9],[83,2,83,3],[83,4,83,5]]}
[]
[null,"Barton Consultancy"]
[]
[{"$f":"\"Information used in preparing certificate \" & CertificateReference &\" dated \" & TEXT(CertificateSigned,\"dd mmmm yyyy\")","v":"Information used in preparing certificate ABP00300/00824 dated 28 November 2018"}]
[]
["Instructor Person"]
[]
["Identification code"]
["Title",null,null,"Ms"]
["First name",null,null,"Jane"]
["Surname",null,null,"Smith"]
["Telephone",null,null,"(08) 9000 0000"]
["Email",null,null,"address@email.com"]
[]
["Instructor Firm"]
[]
["Identification code"]
["Name",null,null,"Jane Smith Accounting"]
["Street address",null,null,"1 Sample Street"]
["Street address line 2"]
["Street town",null,null,"Perth"]
["Street postcode",null,null,6000]
["State",null,null,"WA"]
["Postal address",null,null,"PO Box"]
["Postal town",null,null,"Perth"]
["Postal postcode",null,null,6000]
["Telephone",null,null,"(08) 9000 0000"]
["Email",null,null,"address@email.com"]
[]
["Fund Information"]
[]
["Identification code"]
["Fund name",null,null,"Sample Superannuation Fund"]
["Trustee name",null,null,"John Smith"]
["Fund reference "]
["Job reference"]
["Financial year end",null,null,"2018-06-30"]
["Segregated current pension liabilites"]
["Segregated non current pension liabilities"]
["Are final balances to be calculated? (True or False)",null,null,false]
["Unsegregated superannuation liabilities",null,null,490336,{"$f":"IF(CalcFinBal=TRUE,IF(ABS(UnsegTot-D168)>0.005,\"Does not reconcile with  \"&$A168&TEXT(D168,\" $###,###.00\"),\"\"),IF(ABS(UnsegTot-D79)>0.005,\"Does not reconcile with \"&TEXT(D79,\" $###,###.00\"),\"\"))","v":""}]
[{"$f":"IF(CalcFinBal=TRUE,\"Administration expenses\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Franked income\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Foreign income\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Foreign tax credits\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"All other income and capital gains\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Full potential investment tax on foreign income\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Full potential investment tax ignoring foreign income\", \"Not needed\")","v":"Not needed"}]
[]
["Additional periods to be certified (Dates inclusive)"]
[null,null,null,"From","To"]
["Additional period 1",null,null,"2017-07-01","2018-06-30",{"$f":"IF(D52>=E52,\"Wrong\",\"\")","v":""}]
["Additional period 2",null,null,"2018-07-01","2018-06-30",{"$f":"IF(D53>=E53,\"Wrong\",\"\")","v":"Wrong"}]
["Additional period 3",null,null,"2018-07-01","2018-06-30","Wrong"]
["Additional period 4",null,null,"2018-07-01","2018-06-30","Wrong"]
[]
[]
["Instructor Confirmations"]
[]
["Account Based Pensions permitted by Trust Deed (True or False)",null,null,null,null,null,null,null,false]
["Pensions paid in accordance with Trust Deed and pension creation minutes  (True or False)",null,null,null,null,null,null,null,false]
["Unless specified otherwise, all information relates to unsegregated assets and liabilities  (True or False)",null,null,null,null,null,null,null,false]
["Confirmed that pensions are Retirement Pensions within the meaning of ITAA 97  section 307-75 (True or False)",null,null,null,null,null,null,null,false]
[]
[]
["Individual Account Information  (Unsegregated Accounts Only)"]
[]
[]
["Account name",null,null,"All","JS Pension","JS Accum","ES Pension","ES Accum"]
["Account commenced",null,null,null,"2000-07-01","2000-07-01","2000-07-01","2000-07-01"]
["Pension commenced ",null,null,null,"2009-07-01",null,"2009-07-01"]
["Beginning year balance",null,null,{"$f":"SUM(E72:H72)","v":468924},287216,50507,96854,34347]
["Total non concessional contributions ",null,null,{"$f":"SUM(E73:H73)","v":0}]
["Total concessional contributions ",null,null,{"$f":"SUM(E74:H74)","v":0}]
["Total transfers in",null,null,{"$f":"SUM(E75:H75)","v":0}]
["Total insurance premiums",null,null,{"$f":"SUM(E76:H76)","v":0}]
["Total insurance claim receipts",null,null,{"$f":"SUM(E77:H77)","v":0}]
["Total benefits, insurance or transfers out ",null,null,{"$f":"SUM(E78:H78)","v":48000},24000,null,24000]
[{"$f":"IF(CalcFinBal=FALSE,\"Closing balance\", \"Not needed\")","v":"Closing balance"},null,null,{"$f":"SUM(E79:H79)","v":490336},306892,58630,84943,39871]
[]
[]
["Individual Account Transactions"]
[]
[null,null,{"$f":"INDEX(AccountNames,C115)","v":"JS Pension"},null,{"$f":"INDEX(AccountNames,E115)","v":"JS Accum"},null,{"$f":"INDEX(AccountNames,G115)","v":"ES Pension"},null,{"$f":"INDEX(AccountNames,I115)","v":"ES Accum"},null,null,"Inclusive start date",{"$f":"D52","v":"2017-07-01"},"Inclusive end date",{"$f":"E52","v":"2018-06-30"},"Inclusive start date",{"$f":"D53","v":"2018-07-01"},"Inclusive end date",{"$f":"E53","v":"2018-06-30"},"Inclusive start date",{"$f":"D54","v":"2018-07-01"},"Inclusive end date",{"$f":"E54","v":"2018-06-30"},"Inclusive start date",{"$f":"D55","v":"2018-07-01"},"Inclusive end date",{"$f":"E55","v":"2018-06-30"}]
["Date",null,"Contributions / transfers in","Pensions / transfers out","Contributions / transfers in","Pensions / transfers out","Contributions / transfers in","Pensions / transfers out","Contributions / transfers in","Pensions / transfers out",null,"Days","Pension product","Non pension product",null,"Days","Pension product","Non pension product",null,"Days","Pension product","Non pension product",null,"Days","Pension product","Non pension product"]
["2017-07-16",null,null,2000,null,null,null,null,null,null,null,{"$f":"IF($A86>O$84,0,MAX(0,MAX(O$84,$A86)-MAX(M$84,$A86)+1))","v":350},{"$f":"L86*SUM($C86:$J86*TransactionSign*PensFlag)","v":-700000},{"$f":"L86*SUM($C86:$J86*TransactionSign*NonPensFlag)","v":0},null,{"$f":"IF($A86>S$84,0,MAX(0,MAX(S$84,$A86)-MAX(Q$84,$A86)+1))","v":0},{"$f":"P86*SUM($C86:$J86*TransactionSign*PensFlag)","v":0},{"$f":"P86*SUM($C86:$J86*TransactionSign*NonPensFlag)","v":0},null,{"$f":"IF($A86>W$84,0,MAX(0,MAX(W$84,$A86)-MAX(U$84,$A86)+1))","v":0},{"$f":"T86*SUM($C86:$J86*TransactionSign*PensFlag)","v":0},{"$f":"T86*SUM($C86:$J86*TransactionSign*NonPensFlag)","v":0},null,{"$f":"IF($A86>AA$84,0,MAX(0,MAX(AA$84,$A86)-MAX(Y$84,$A86)+1))","v":0},{"$f":"X86*SUM($C86:$J86*TransactionSign*PensFlag)","v":0},{"$f":"X86*SUM($C86:$J86*TransactionSign*NonPensFlag)","v":0}]
["2017-08-17",null,null,2000,null,null,null,null,null,null,null,318,{"$f":"L87*SUM($C87:$J87*TransactionSign*PensFlag)","v":-636000},{"$f":"L87*SUM($C87:$J87*TransactionSign*NonPensFlag)","v":0},null,0,{"$f":"P87*SUM($C87:$J87*TransactionSign*PensFlag)","v":0},{"$f":"P87*SUM($C87:$J87*TransactionSign*NonPensFlag)","v":0},null,0,{"$f":"T87*SUM($C87:$J87*TransactionSign*PensFlag)","v":0},{"$f":"T87*SUM($C87:$J87*TransactionSign*NonPensFlag)","v":0},null,0,{"$f":"X87*SUM($C87:$J87*TransactionSign*PensFlag)","v":0},{"$f":"X87*SUM($C87:$J87*TransactionSign*NonPensFlag)","v":0}]
["2017-09-16",null,null,2000]
["2017-10-16",null,null,2000]
["2017-11-16",null,null,2000]
["2017-12-16",null,null,2000]
["2018-01-18",null,null,2000]
["2018-02-16",null,null,2000]
["2018-03-16",null,null,2000]
["2018-04-16",null,null,2000]
["2018-05-17",null,null,2000]
["2018-06-16",null,null,2000]
["2017-07-16",null,null,null,null,null,null,2000]
["2017-08-17",null,null,null,null,null,null,2000]
["2017-09-16",null,null,null,null,null,null,2000]
["2017-10-16",null,null,null,null,null,null,2000]
["2017-11-16",null,null,null,null,null,null,2000]
["2017-12-16",null,null,null,null,null,null,2000]
["2018-01-18",null,null,null,null,null,null,2000]
["2018-02-16",null,null,null,null,null,null,2000]
["2018-03-16",null,null,null,null,null,null,2000]
["2018-04-16",null,null,null,null,null,null,2000]
["2018-05-17",null,null,null,null,null,null,2000,null,null,null,45,{"$f":"L108*SUM($C108:$J108*TransactionSign*PensFlag)","v":-90000},{"$f":"L108*SUM($C108:$J108*TransactionSign*NonPensFlag)","v":0},null,0,{"$f":"P108*SUM($C108:$J108*TransactionSign*PensFlag)","v":0},{"$f":"P108*SUM($C108:$J108*TransactionSign*NonPensFlag)","v":0},null,0,{"$f":"T108*SUM($C108:$J108*TransactionSign*PensFlag)","v":0},{"$f":"T108*SUM($C108:$J108*TransactionSign*NonPensFlag)","v":0},null,0,{"$f":"X108*SUM($C108:$J108*TransactionSign*PensFlag)","v":0},{"$f":"X108*SUM($C108:$J108*TransactionSign*NonPensFlag)","v":0}]
["2018-06-16",null,null,null,null,null,null,2000,null,null,null,{"$f":"IF($A109>O$84,0,MAX(0,MAX(O$84,$A109)-MAX(M$84,$A109)+1))","v":15},{"$f":"L109*SUM($C109:$J109*TransactionSign*PensFlag)","v":-30000},{"$f":"L109*SUM($C109:$J109*TransactionSign*NonPensFlag)","v":0},null,{"$f":"IF($A109>S$84,0,MAX(0,MAX(S$84,$A109)-MAX(Q$84,$A109)+1))","v":0},{"$f":"P109*SUM($C109:$J109*TransactionSign*PensFlag)","v":0},{"$f":"P109*SUM($C109:$J109*TransactionSign*NonPensFlag)","v":0},null,{"$f":"IF($A109>W$84,0,MAX(0,MAX(W$84,$A109)-MAX(U$84,$A109)+1))","v":0},{"$f":"T109*SUM($C109:$J109*TransactionSign*PensFlag)","v":0},{"$f":"T109*SUM($C109:$J109*TransactionSign*NonPensFlag)","v":0},null,{"$f":"IF($A109>AA$84,0,MAX(0,MAX(AA$84,$A109)-MAX(Y$84,$A109)+1))","v":0},{"$f":"X109*SUM($C109:$J109*TransactionSign*PensFlag)","v":0},{"$f":"X109*SUM($C109:$J109*TransactionSign*NonPensFlag)","v":0}]
["All",null,0,24000,0,0,0,24000,0,0,null,null,{"$f":"SUM(M86:M109)","v":-1456000},{"$f":"SUM(N86:N109)","v":0},null,null,{"$f":"SUM(Q86:Q109)","v":0},{"$f":"SUM(R86:R109)","v":0},null,null,{"$f":"SUM(U86:U109)","v":0},{"$f":"SUM(V86:V109)","v":0},null,null,{"$f":"SUM(Y86:Y109)","v":0},{"$f":"SUM(Z86:Z109)","v":0}]
["Discrepancy",null,0,0,0,0,0,0,0,0,null,{"$f":"IF(YrStart>O$84,0,MAX(0,MAX(O$84,YrStart)-MAX(M$84,YrStart)+1))","v":365},{"$f":"L111*SUM(IndvlBegBal*IndvlPensFlag)","v":{"$error":"#N/A"}},{"$f":"L111*SUM(IndvlBegBal*IndvlNonPensFlag)","v":{"$error":"#N/A"}},null,{"$f":"IF(YrStart>S$84,0,MAX(0,MAX(S$84,YrStart)-MAX(Q$84,YrStart)+1))","v":0},{"$f":"P111*SUM(IndvlBegBal*IndvlPensFlag)","v":{"$error":"#N/A"}},{"$f":"P111*SUM(IndvlBegBal*IndvlNonPensFlag)","v":{"$error":"#N/A"}},null,{"$f":"IF(YrStart>W$84,0,MAX(0,MAX(W$84,YrStart)-MAX(U$84,YrStart)+1))","v":0},{"$f":"T111*SUM(IndvlBegBal*IndvlPensFlag)","v":{"$error":"#N/A"}},{"$f":"T111*SUM(IndvlBegBal*IndvlNonPensFlag)","v":{"$error":"#N/A"}},null,{"$f":"IF(YrStart>AA$84,0,MAX(0,MAX(AA$84,YrStart)-MAX(Y$84,YrStart)+1))","v":0},{"$f":"X111*SUM(IndvlBegBal*IndvlPensFlag)","v":{"$error":"#N/A"}},{"$f":"X111*SUM(IndvlBegBal*IndvlNonPensFlag)","v":{"$error":"#N/A"}}]
["Pension average",null,0,11945.205479452055,0,0,0,11945.205479452055,0,0,null,null,{"$f":"M111+M110","v":{"$error":"#N/A"}},{"$f":"N111+N110","v":{"$error":"#N/A"}},{"$f":"M112/(M112+N112)","v":{"$error":"#N/A"}},null,{"$f":"Q111+Q110","v":{"$error":"#N/A"}},{"$f":"R111+R110","v":{"$error":"#N/A"}},{"$f":"Q112/(Q112+R112)","v":{"$error":"#N/A"}},null,{"$f":"U111+U110","v":{"$error":"#N/A"}},{"$f":"V111+V110","v":{"$error":"#N/A"}},{"$f":"U112/(U112+V112)","v":{"$error":"#N/A"}},null,{"$f":"Y111+Y110","v":{"$error":"#N/A"}},{"$f":"Z111+Z110","v":{"$error":"#N/A"}},{"$f":"Y112/(Y112+Z112)","v":{"$error":"#N/A"}}]
["All average",null,0,11945.205479452055,0,0,0,11945.205479452055,0,0]
["Inward cash after pension commencement",null,0,null,0,null,0,null,0]
[null,null,1,1,{"$f":"1+C115","v":2},{"$f":"1+D115","v":2},3,3,4,4]
["Direction",null,{"$f":"IF(ISODD(COLUMN(C115)),1,-1)","v":1},{"$f":"IF(ISODD(COLUMN(D115)),1,-1)","v":-1},{"$f":"IF(ISODD(COLUMN(E115)),1,-1)","v":1},{"$f":"IF(ISODD(COLUMN(F115)),1,-1)","v":-1},{"$f":"IF(ISODD(COLUMN(G115)),1,-1)","v":1},{"$f":"IF(ISODD(COLUMN(H115)),1,-1)","v":-1},{"$f":"IF(ISODD(COLUMN(I115)),1,-1)","v":1},{"$f":"IF(ISODD(COLUMN(J115)),1,-1)","v":-1}]
["Pension flag",null,{"$f":"IF(INDEX(IndvlPensComm,C115)>0,1,0)","v":1},{"$f":"IF(INDEX(IndvlPensComm,D115)>0,1,0)","v":1},{"$f":"IF(INDEX(IndvlPensComm,E115)>0,1,0)","v":0},{"$f":"IF(INDEX(IndvlPensComm,F115)>0,1,0)","v":0},{"$f":"IF(INDEX(IndvlPensComm,G115)>0,1,0)","v":1},{"$f":"IF(INDEX(IndvlPensComm,H115)>0,1,0)","v":1},{"$f":"IF(INDEX(IndvlPensComm,I115)>0,1,0)","v":0},{"$f":"IF(INDEX(IndvlPensComm,J115)>0,1,0)","v":0}]
["Non pension flag",null,{"$f":"IF(C117=0,1,0)","v":0},{"$f":"IF(D117=0,1,0)","v":0},1,1,0,0,1,1]
[]
[]
[]
["Key results"]
[]
["Average unsegregated pension liabilities ",null,null,360179.58904109593]
["Average unsegregated non pension liabilities ",null,null,84854]
["Tax free proportion of unsegregated income",null,null,0.80933124579914728]
[{"$f":"\"Unsegregated pension liabilities at \"&TEXT(CertDate,\"dd mmm yyyy\")","v":"Unsegregated pension liabilities at 30 Jun 2018"},null,{"$f":"IF(ABS(1240.40870876351-1240.41290092689)>0.01,\"Error\",\"\")","v":""},391835]
[{"$f":"\"Unsegregated non pension liabilities at \"&TEXT(CertDate,\"dd mmm yyyy\")","v":"Unsegregated non pension liabilities at 30 Jun 2018"},null,{"$f":"IF(ABS(1240.40870876351-1240.41290092689)>0.01,\"Error\",\"\")","v":""},98501]
["Fee payable (Sep 2009)",null,null,250]
["Does instructor accept responsibility for fee? (True or False)",null,null,false]
[]
["Alternative period tax free proportions"]
[{"$f":"\"From \"&TEXT(D52,\"dd Mmm yy\")&\" to \"&TEXT(E52,\"dd Mmm yy\")&\" inclusive\"","v":"From 01 Jul 17 to 30 Jun 18 inclusive"},null,null,0.80933124579914728]
[{"$f":"\"From \"&TEXT(D53,\"dd Mmm yy\")&\" to \"&TEXT(E53,\"dd Mmm yy\")&\" inclusive\"","v":"From 01 Jul 18 to 30 Jun 18 inclusive"},null,null,"NA"]
[{"$f":"\"From \"&TEXT(D54,\"dd Mmm yy\")&\" to \"&TEXT(E54,\"dd Mmm yy\")&\" inclusive\"","v":"From 01 Jul 18 to 30 Jun 18 inclusive"},null,null,"NA"]
[{"$f":"\"From \"&TEXT(D55,\"dd Mmm yy\")&\" to \"&TEXT(E55,\"dd Mmm yy\")&\" inclusive\"","v":"From 01 Jul 18 to 30 Jun 18 inclusive"},null,null,"NA"]
[]
[]
["Individual Account Details",null,null,null,"Unsegregated accounts only"]
[]
[null,null,null,"All","JS Pension","JS Accum","ES Pension","ES Accum"]
["Net cash inflow",null,null,-48000,-24000,0,-24000,0]
["Average pension",null,null,360179.58904109593,275270.79452054796,0,84908.794520547948,0]
["Average non pension",null,null,84854,0,50507,0,34347]
["Average all",null,null,445033.58904109593,275270.79452054796,50507,84908.794520547948,34347]
["Pension proportion",null,null,0.80933124579914728,1,0,1,0]
["Non pension proportion",null,null,0.19066875420085272,0,1,0,1]
["Proportion of pension",null,null,1,0.76425983841394185,0,0.23574016158605809,0]
["Proportion of non pension",null,null,1,0,0.59522238197374311,0,0.40477761802625689]
["Pension proportion of all",null,null,0.80933124579914728,0.61853936713781066,0,0.19079187866133668,0]
["Non pension proportion of all",null,null,0.19066875420085266,0,0.11349031004339767,0,7.7178444157455006E-2]
["Proportion of all",null,null,1,0.61853936713781066,0.11349031004339767,0.19079187866133668,7.7178444157455006E-2]
["Pension flag",null,null,null,{"$f":"IF(E$71>0,1,0)","v":1},{"$f":"IF(F$71>0,1,0)","v":0},1,{"$f":"IF(H$71>0,1,0)","v":0}]
["Non pension flag",null,null,null,{"$f":"IF(E$71>0,0,1)","v":0},{"$f":"IF(F$71>0,0,1)","v":1},0,{"$f":"IF(H$71>0,0,1)","v":1}]
[null,null,null,"All","JS Pension","JS Accum","ES Pension","ES Accum"]
[{"$f":"IF(CalcFinBal=TRUE,\"Beginning balance\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Net cash inflow above\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Share of administration\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Administration tax deduction\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Contributions tax\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Share of franked income\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Share of foreign income\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Share of other income and capital gains\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Share of tax on foreign income\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Share of tax on all other income and capital gains\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Share of franking credits\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Share of foreign tax credits\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
[{"$f":"IF(CalcFinBal=TRUE,\"Calculated final balance\",\"Calculation not required by client\")","v":"Calculation not required by client"},null,null,0,0,0,0,0]
["Adopted final balance",null,null,490336,306892,58630,84943,39871]

{"sheet":"Certificate","index":1,"n_rows":190,"n_cols":2,"rows_kept":190,"cut":false,"hidden":false,"merged":[[182,0,182,1],[93,1,95,1],[133,0,133,1],[149,0,150,0],[158,0,158,1],[115,0,115,1]]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Barton Consultancy"]
[]
[]
[]
[]
[]
["CERTIFICATE"]
[]
[]
[]
["Name of fund","Sample Superannuation Fund"]
[]
[]
["Full name of a trustee","John Smith"]
[]
["Period to which the certificate relates","Year ended June 2018"]
[]
["Date to which valuations of assets"]
["  and liabilities relate (ie particular time)      ","2018-06-30"]
[]
["ASSET VALUES"]
[]
["Source of data","Ms Jane Smith of Jane Smith Accounting"]
[]
["Unsegregated assets at valuation"]
["  date",490336]
[]
[]
["Segregated current pension assets"]
["  at valuation date",0]
[]
["Segregated non current pension"]
["  assets at valuation date",0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Barton Consultancy Pty Ltd ACN 060 885 387"]
["Providing solutions as actuaries, economists, mediators and statisticians."]
[]
["Level 8 251 Adelaide Terrace Perth"]
["PO Box  3584  East Perth 6892"]
["Telephone (08) 9225 5899   Facsimile (08) 9225 5877"]
["Barton@Actuary.com.au","http://www.Actuary.com.au"]
[]
[]
[{"$f":"\"                 \" & CertificateSubjName","v":"                 Sample Superannuation Fund"}]
[{"$f":"\"                 Actuarial certificate at \" &TEXT(CertificateDate,\"d mmmm yyyy\")","v":"                 Actuarial certificate at 30 June 2018"}]
[{"$f":"\"                 Barton Consultancy\"","v":"                 Barton Consultancy"},"Page 2"]
[]
["LIABILITY VALUES"]
[]
["Source of data","Ms Jane Smith of Jane Smith Accounting"]
[]
["Unsegregated superannuation"]
["  liabilities at certificate date",490336]
[]
["Unsegregated current pension      "]
["  liabilities at valuation date",391835]
[]
["Segregated current pension"]
["  liabilities at valuation date",0]
[]
["Segregated non current pension"]
["  liabilities at valuation date",0]
[]
["TAXATION CERTIFICATE"]
[]
["Average current pension liabilities"]
["  during certificate period",360179.59]
[]
["Average superannuation"]
["  liabilities during certificate period",445033.59]
[]
["Ratio of unsegregated current"]
["  pension liabilities to unsegregated"]
["  superannuation liabilities",0.80933124579914728]
["(ITAA 97 Section 295-390)"]
[]
["Is the Actuary satisfied that the amount of"]
["the assets if accumulated after the particular"]
["time at the rate the actuary expects will be"]
["the rate of the fund's earnings on those"]
["assets, would provide the amount required"]
["to discharge in full the whole or part,"]
["as the case may be, of the current pension "]
["liabilities as they fall due:","Yes"]
[]
["Date of Certificate:","2018-11-28T10:26:26"]
[]
["Name of Actuary:","DENNIS  EDWARD BARTON"]
[]
["Qualifications of Actuary:","BSc BEc FIAA SF Fin"]
[]
["Address:","Level 13"]
[null,"251 Adelaide Terrace"]
[null,"Perth  6832"]
[]
[]
[{"$f":"IF(Recital!D133<>\"NA\",Recital!A133 & \" proportion \" &TEXT(Recital!D133,\"#.00%\"),\"\")","v":"From 01 Jul 17 to 30 Jun 18 inclusive proportion 80.93%"},{"$f":"IF(Recital!D135<>\"NA\",Recital!A135 & \" proportion \" &TEXT(Recital!D135,\"#.00%\"),\"\")","v":""}]
[{"$f":"IF(Recital!D134<>\"NA\",Recital!A134 & \" proportion \" &TEXT(Recital!D134,\"#.00%\"),\"\")","v":""},{"$f":"IF(Recital!D136<>\"NA\",Recital!A136 & \" proportion \" &TEXT(Recital!D136,\"#.00%\"),\"\")","v":""}]
[{"$f":"\"Note: This certificate is based on the attached information supplied by \" &B32 & \".\"","v":"Note: This certificate is based on the attached information supplied by Ms Jane Smith of Jane Smith Accounting."}]
["Certificate reference","ABP00300/00824"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Barton Consultancy"]
[]
[]
[]
["Tax Invoice"]
["ABN 64 060 885 387"]
[]
[null,"2018-11-28T10:26:28"]
[]
[]
[]
[]
["                   The Trustees"]
["                    Sample Superannuation Fund"]
["                    c/- Jane Smith Accounting"]
["                    PO Box"]
["                    Perth    6000"]
[null,"ABP18/00063"]
[]
[]
[]
[{"$f":" \"To professional fees in connection with \"&TEXT(CertificateDate,\"d MMMM YYYY\")&\" taxation certificate.    \"","v":"To professional fees in connection with 30 June 2018 taxation certificate.    "}]
[null,227.27]
[]
["Goods and service tax",22.73]
[]
["Total due",250]
[]
[]
[]
["Thank you for the opportunity to help in this matter"]
[]
[]
[]
["Payment options"]
[]
["By direct deposit:  Westpac Banking Corporation Account Processing & Programming Pty Ltd "]
[{"$f":"\"                                 BSB 036 011  Account number 75 0362  Reference \"&CertificateInvoice","v":"                                 BSB 036 011  Account number 75 0362  Reference ABP18/00063"}]
["By post:                   Please make cheques payable to Processing & Programming Pty Ltd"]
["                                 Post Office Box 3584  "]
["                                 East Perth 6892 "]
[]
[]
[]
["Barton Consultancy Pty Ltd ACN 060 885 387"]
["Providing solutions as actuaries, economists, mediators and statisticians."]
[]
["Level 8 251 Adelaide Terrace Perth"]
["PO Box  3584  East Perth 6892"]
["Telephone (08) 9225 5899   Facsimile (08) 9225 5877"]
["Barton@Actuary.com.au","http://www.Actuary.com.au"]
[]
[]
[]
["Other services offered by Barton Consultancy and associated companies to accountants and their clients include: -"]
[null,"Valuation of superannuation interests for family law purposes"]
[]
[null,"Valuation of life and remainder interests and sums required for Inheritance Act (Family and Dependants Provision) purposes"]
[]
[null,"Full service financial planning"]
[]
[null,"Low cost origination of investments and insurances"]

{"sheet":"Supplied","index":2,"n_rows":131,"n_cols":10,"rows_kept":131,"cut":false,"hidden":false,"merged":[[83,6,83,7],[83,8,83,9],[83,2,83,3],[83,4,83,5]]}
[]
[null,"Barton Consultancy"]
[]
[{"$f":"\"Information used in preparing certificate \" & CertificateReference &\" dated \" & TEXT(CertificateSigned,\"dd mmmm yyyy\")","v":"Information used in preparing certificate ABP00300/00824 dated 28 November 2018"}]
[]
["Instructor Person"]
[]
["Identification code"]
["Title",null,null,"Ms"]
["First name",null,null,"Jane"]
["Surname",null,null,"Smith"]
["Telephone",null,null,"(08) 9000 0000"]
["Email",null,null,"address@email.com"]
[]
["Instructor Firm"]
[]
["Identification code"]
["Name",null,null,"Jane Smith Accounting"]
["Street address",null,null,"1 Sample Street"]
["Street address line 2"]
["Street town",null,null,"Perth"]
["Street postcode",null,null,6000]
["State",null,null,"WA"]
["Postal address",null,null,"PO Box"]
["Postal town",null,null,"Perth"]
["Postal postcode",null,null,6000]
["Telephone",null,null,"(08) 9000 0000"]
["Email",null,null,"address@email.com"]
[]
["Fund Information"]
[]
["Identification code"]
["Fund name",null,null,"Sample Superannuation Fund"]
["Trustee name",null,null,"John Smith"]
["Fund reference "]
["Job reference"]
["Financial year end",null,null,"2018-06-30"]
["Segregated current pension liabilites"]
["Segregated non current pension liabilities"]
["Are final balances to be calculated",null,null,false]
["Unsegregated superannuation liabilities",null,null,490336]
[{"$f":"IF(CalcFinBal=TRUE,\"Administration expenses\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Franked income\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Foreign income\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Foreign tax credits\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"All other income and capital gains\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Full potential investment tax on foreign income\", \"Not needed\")","v":"Not needed"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Full potential investment tax ignoring foreign income\", \"Not needed\")","v":"Not needed"}]
[]
["Additional periods to be certified (Dates inclusive)"]
[null,null,null,"From","To"]
["Additional period 1",null,null,"2017-07-01","2018-06-30"]
["Additional period 2",null,null,"2018-07-01","2018-06-30"]
["Additional period 3",null,null,"2018-07-01","2018-06-30"]
["Additional period 4",null,null,"2018-07-01","2018-06-30"]
[]
[]
["Instructor Confirmations"]
[]
["Account Based Pensions permitted by Trust Deed",null,null,null,null,null,null,null,false]
["Pensions paid in accordance with Trust Deed and pension creation minutes",null,null,null,null,null,null,null,false]
["Unless specified otherwise, all information relates to unsegregated assets and liabilities",null,null,null,null,null,null,null,false]
["Confirmed that pensions are Retirement Pensions within the meaning of ITAA 97  section 307-75 (True or False)",null,null,null,null,null,null,null,false]
[]
[]
["Individual Account Information  (Unsegregated Accounts Only)"]
[]
[]
["Account name",null,null,"All","JS Pension","JS Accum","ES Pension","ES Accum"]
["Account commenced",null,null,null,"2000-07-01","2000-07-01","2000-07-01","2000-07-01"]
["Pension commenced ",null,null,null,"2009-07-01",null,"2009-07-01"]
["Beginning year balance",null,null,{"$f":"SUM(E72:H72)","v":468924},287216,50507,96854,34347]
["Total non concessional contributions ",null,null,{"$f":"SUM(E73:H73)","v":0}]
["Total concessional contributions ",null,null,{"$f":"SUM(E74:H74)","v":0}]
["Total transfers in",null,null,{"$f":"SUM(E75:H75)","v":0}]
["Total insurance premiums",null,null,{"$f":"SUM(E76:H76)","v":0}]
["Total insurance claim receipts",null,null,{"$f":"SUM(E77:H77)","v":0}]
["Total benefits, insurance or transfers out ",null,null,{"$f":"SUM(E78:H78)","v":48000},24000,null,24000]
[{"$f":"IF(CalcFinBal=FALSE,\"Closing balance\", \"Not needed\")","v":"Closing balance"},null,null,{"$f":"SUM(E79:H79)","v":490336},306892,58630,84943,39871]
[]
[]
["Individual Account Transactions",null,null,null,"User please insert or delete rows within the shaded area below (always retain at least four rows)"]
[]
[null,null,{"$f":"INDEX(AccountNames,C115)","v":"JS Pension"},null,{"$f":"INDEX(AccountNames,E115)","v":"JS Accum"},null,{"$f":"INDEX(AccountNames,G115)","v":"ES Pension"},null,{"$f":"INDEX(AccountNames,I115)","v":"ES Accum"}]
["Date",null,"Contributions / transfers in","Pensions / transfers out","Contributions / transfers in","Pensions / transfers out","Contributions / transfers in","Pensions / transfers out","Contributions / transfers in","Pensions / transfers out"]
["2017-07-16",null,null,2000]
["2017-08-17",null,null,2000]
["2017-09-16",null,null,2000]
["2017-10-16",null,null,2000]
["2017-11-16",null,null,2000]
["2017-12-16",null,null,2000]
["2018-01-18",null,null,2000]
["2018-02-16",null,null,2000]
["2018-03-16",null,null,2000]
["2018-04-16",null,null,2000]
["2018-05-17",null,null,2000]
["2018-06-16",null,null,2000]
["2017-07-16",null,null,null,null,null,null,2000]
["2017-08-17",null,null,null,null,null,null,2000]
["2017-09-16",null,null,null,null,null,null,2000]
["2017-10-16",null,null,null,null,null,null,2000]
["2017-11-16",null,null,null,null,null,null,2000]
["2017-12-16",null,null,null,null,null,null,2000]
["2018-01-18",null,null,null,null,null,null,2000]
["2018-02-16",null,null,null,null,null,null,2000]
["2018-03-16",null,null,null,null,null,null,2000]
["2018-04-16",null,null,null,null,null,null,2000]
["2018-05-17",null,null,null,null,null,null,2000]
["2018-06-16",null,null,null,null,null,null,2000]
["All"]
["Discrepancy"]
["Pension average"]
["All average"]
["Inward cash after pension commencment"]
[null,null,1,1,{"$f":"1+C115","v":2},{"$f":"1+D115","v":2},3,3,4,4]
[]
[]
[]
[]
[]
[]
[]
[" "]
[]
[]
[]
[]
[]
[]
[]
["Does instructor accept responsibility for fee?",null,null,false]

{"sheet":"Changes","index":3,"n_rows":131,"n_cols":12,"rows_kept":131,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Barton Consultancy"]
[]
[{"$f":"IF(SUM(F8,F17,F32,K60,J69,L84,L85,L86,F131)>0, \"There are \" & SUM(F8,F17,F32,K60,J69,L84,L85,L86,F131) & \" differences between supplied and recited information.\", \"No difference between supplied and recited information\")","v":"No difference between supplied and recited information"}]
[]
["Instructor Person"]
[]
["Identification code",null,null,{"$f":"IF(Recital!D8 = Supplied!D8,\"Same\",\"Different\")","v":"Same"},null,{"$f":"SUM(IF(D8:D13=\"different\",1,0))","v":0},{"$f":"SUM(F8,F17,F32,K60,L84,L85,L86,F131)","v":0}]
["Title",null,null,{"$f":"IF(Recital!D9 = Supplied!D9,\"Same\",\"Different\")","v":"Same"}]
["First name",null,null,{"$f":"IF(Recital!D10 = Supplied!D10,\"Same\",\"Different\")","v":"Same"}]
["Surname",null,null,{"$f":"IF(Recital!D11 = Supplied!D11,\"Same\",\"Different\")","v":"Same"}]
["Telephone",null,null,{"$f":"IF(Recital!D12 = Supplied!D12,\"Same\",\"Different\")","v":"Same"}]
["Email",null,null,{"$f":"IF(Recital!D13 = Supplied!D13,\"Same\",\"Different\")","v":"Same"}]
[]
["Instructor Firm"]
[]
["Identification code",null,null,{"$f":"IF(Recital!D17 = Supplied!D17,\"Same\",\"Different\")","v":"Same"},null,{"$f":"SUM(IF(D17:D28=\"different\",1,0))","v":0}]
["Name",null,null,{"$f":"IF(Recital!D18 = Supplied!D18,\"Same\",\"Different\")","v":"Same"}]
["Street address",null,null,{"$f":"IF(Recital!D19 = Supplied!D19,\"Same\",\"Different\")","v":"Same"}]
["Street address line 2",null,null,{"$f":"IF(Recital!D20 = Supplied!D20,\"Same\",\"Different\")","v":"Same"}]
["Street town",null,null,{"$f":"IF(Recital!D21 = Supplied!D21,\"Same\",\"Different\")","v":"Same"}]
["Street postcode",null,null,{"$f":"IF(Recital!D22 = Supplied!D22,\"Same\",\"Different\")","v":"Same"},null,null,null,{"$f":"IF(InstrFirmPost<>\"\", \"\",IF(InstrFirmSt2<>\"\",InstrFirmState &\"       \" & InstrFirmStPost,\"\"))","v":""}]
["State",null,null,{"$f":"IF(Recital!D23 = Supplied!D23,\"Same\",\"Different\")","v":"Same"}]
["Postal address",null,null,{"$f":"IF(Recital!D24 = Supplied!D24,\"Same\",\"Different\")","v":"Same"}]
["Postal town",null,null,{"$f":"IF(Recital!D25 = Supplied!D25,\"Same\",\"Different\")","v":"Same"}]
["Postal postcode",null,null,{"$f":"IF(Recital!D26 = Supplied!D26,\"Same\",\"Different\")","v":"Same"}]
["Telephone",null,null,{"$f":"IF(Recital!D27 = Supplied!D27,\"Same\",\"Different\")","v":"Same"}]
["Email",null,null,{"$f":"IF(Recital!D28 = Supplied!D28,\"Same\",\"Different\")","v":"Same"}]
[]
["Fund Information"]
[]
["Identification code",null,null,{"$f":"IF(Recital!D32 = Supplied!D32,\"Same\",\"Different\")","v":"Same"},null,{"$f":"SUM(IF(D32:D48=\"different\",1,0))","v":0}]
["Fund name",null,null,{"$f":"IF(Recital!D33 = Supplied!D33,\"Same\",\"Different\")","v":"Same"}]
["Trustee name",null,null,{"$f":"IF(Recital!D34 = Supplied!D34,\"Same\",\"Different\")","v":"Same"}]
["Fund reference ",null,null,{"$f":"IF(Recital!D35 = Supplied!D35,\"Same\",\"Different\")","v":"Same"}]
["Job reference",null,null,{"$f":"IF(Recital!D36 = Supplied!D36,\"Same\",\"Different\")","v":"Same"}]
["Financial year end",null,null,{"$f":"IF(Recital!D37 = Supplied!D37,\"Same\",\"Different\")","v":"Same"}]
["Segregated current pension liabilites",null,null,{"$f":"IF(Recital!D38 = Supplied!D38,\"Same\",\"Different\")","v":"Same"}]
["Segregated non current pension liabilities",null,null,{"$f":"IF(Recital!D39 = Supplied!D39,\"Same\",\"Different\")","v":"Same"}]
["Are final balances to be calculated",null,null,{"$f":"IF(Recital!D40 = Supplied!D40,\"Same\",\"Different\")","v":"Same"}]
["Unsegregated superannuation liabilities",null,null,{"$f":"IF(Recital!D41 = Supplied!D41,\"Same\",\"Different\")","v":"Same"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Administration expenses\", \"Not needed\")","v":"Not needed"},null,null,{"$f":"IF(Recital!D42 = Supplied!D42,\"Same\",\"Different\")","v":"Same"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Franked income\", \"Not needed\")","v":"Not needed"},null,null,{"$f":"IF(Recital!D43 = Supplied!D43,\"Same\",\"Different\")","v":"Same"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Foreign income\", \"Not needed\")","v":"Not needed"},null,null,{"$f":"IF(Recital!D44 = Supplied!D44,\"Same\",\"Different\")","v":"Same"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Foreign tax credits\", \"Not needed\")","v":"Not needed"},null,null,{"$f":"IF(Recital!D45 = Supplied!D45,\"Same\",\"Different\")","v":"Same"}]
[{"$f":"IF(CalcFinBal=TRUE,\"All other income and capital gains\", \"Not needed\")","v":"Not needed"},null,null,{"$f":"IF(Recital!D46 = Supplied!D46,\"Same\",\"Different\")","v":"Same"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Full potential investment tax on foreign income\", \"Not needed\")","v":"Not needed"},null,null,{"$f":"IF(Recital!D47 = Supplied!D47,\"Same\",\"Different\")","v":"Same"}]
[{"$f":"IF(CalcFinBal=TRUE,\"Full potential investment tax ignoring foreign income\", \"Not needed\")","v":"Not needed"},null,null,{"$f":"IF(Recital!D48 = Supplied!D48,\"Same\",\"Different\")","v":"Same"}]
[]
["Additional periods to be certified (Dates inclusive)"]
[]
["Additional period 1",null,null,{"$f":"IF(Recital!D52 = Supplied!D52,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!E52 = Supplied!E52,\"Same\",\"Different\")","v":"Same"}]
["Additional period 2",null,null,{"$f":"IF(Recital!D53 = Supplied!D53,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!E53 = Supplied!E53,\"Same\",\"Different\")","v":"Same"}]
["Additional period 3",null,null,{"$f":"IF(Recital!D54 = Supplied!D54,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!E54 = Supplied!E54,\"Same\",\"Different\")","v":"Same"}]
["Additional period 4",null,null,{"$f":"IF(Recital!D55 = Supplied!D55,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!E55 = Supplied!E55,\"Same\",\"Different\")","v":"Same"}]
[]
[]
["Instructor Confirmations"]
[]
["Account Based Pensions permitted by Trust Deed",null,null,null,null,null,null,null,{"$f":"IF(Recital!I60 = Supplied!I60,\"Same\",\"Different\")","v":"Same"},null,{"$f":"SUM(IF(I60:I62=\"different\",1,0))","v":0}]
["Pensions paid in accordance with Trust Deed and pension creation minutes",null,null,null,null,null,null,null,{"$f":"IF(Recital!I61 = Supplied!I61,\"Same\",\"Different\")","v":"Same"}]
["Unless specified otherwise, all information relates to unsegregated assets and liabilities",null,null,null,null,null,null,null,{"$f":"IF(Recital!I62 = Supplied!I62,\"Same\",\"Different\")","v":"Same"}]
["Confirmed that pensions are Retirement Pensions within the meaning of ITAA 97  section 307-75 (True or False)",null,null,null,null,null,null,null,false]
[]
[]
["Individual Account Information  (Unsegregated Accounts Only)"]
[]
[]
["Account name",null,null,"All",{"$f":"IF(Recital!E69 = Supplied!E69,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F69 = Supplied!F69,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G69 = Supplied!G69,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H69 = Supplied!H69,\"Same\",\"Different\")","v":"Same"},null,{"$f":"SUM(IF(AccountArray=\"different\",1,0))","v":0}]
["Account commenced",null,null,null,{"$f":"IF(Recital!E70 = Supplied!E70,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F70 = Supplied!F70,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G70 = Supplied!G70,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H70 = Supplied!H70,\"Same\",\"Different\")","v":"Same"}]
["Pension commenced ",null,null,null,{"$f":"IF(Recital!E71 = Supplied!E71,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F71 = Supplied!F71,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G71 = Supplied!G71,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H71 = Supplied!H71,\"Same\",\"Different\")","v":"Same"}]
["Beginning year balance",null,null,null,{"$f":"IF(Recital!E72 = Supplied!E72,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F72 = Supplied!F72,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G72 = Supplied!G72,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H72 = Supplied!H72,\"Same\",\"Different\")","v":"Same"}]
["Total non concessional contributions ",null,null,null,{"$f":"IF(Recital!E73 = Supplied!E73,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F73 = Supplied!F73,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G73 = Supplied!G73,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H73 = Supplied!H73,\"Same\",\"Different\")","v":"Same"}]
["Total concessional contributions ",null,null,null,{"$f":"IF(Recital!E74 = Supplied!E74,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F74 = Supplied!F74,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G74 = Supplied!G74,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H74 = Supplied!H74,\"Same\",\"Different\")","v":"Same"}]
["Total transfers in",null,null,null,{"$f":"IF(Recital!E75 = Supplied!E75,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F75 = Supplied!F75,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G75 = Supplied!G75,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H75 = Supplied!H75,\"Same\",\"Different\")","v":"Same"}]
["Total insurance premiums",null,null,null,{"$f":"IF(Recital!E76 = Supplied!E76,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F76 = Supplied!F76,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G76 = Supplied!G76,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H76 = Supplied!H76,\"Same\",\"Different\")","v":"Same"}]
["Total insurance claim receipts",null,{"$f":"IF(Recital!C77= Supplied!C77,\"Same\",\"Different\")","v":"Same"},null,{"$f":"IF(Recital!E77 = Supplied!E77,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F77 = Supplied!F77,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G77 = Supplied!G77,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H77 = Supplied!H77,\"Same\",\"Different\")","v":"Same"}]
["Total benefits, insurance or transfers out ",null,null,null,{"$f":"IF(Recital!E78 = Supplied!E78,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F78 = Supplied!F78,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G78 = Supplied!G78,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H78 = Supplied!H78,\"Same\",\"Different\")","v":"Same"}]
[{"$f":"IF(CalcFinBal=FALSE,\"Closing balance\", \"Not needed\")","v":"Not needed"},null,null,null,{"$f":"IF(Recital!E79 = Supplied!E79,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F79 = Supplied!F79,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G79 = Supplied!G79,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H79 = Supplied!H79,\"Same\",\"Different\")","v":"Same"}]
[]
[null,null,null,{"$f":"IF(ROWS(IndvlDates)<4,\"Warning!  Transaction array must contain at least 4 rows\",\"\")","v":""}]
["Individual Account Transactions",null,null,null,"User please insert or delete rows within the shaded area below (always retain at least four rows)"]
[null,null,{"$f":"IF(Recital!C83= Supplied!C83,\"Same\",\"Different\")","v":"Same"}]
[null,null,{"$f":"IF(Recital!C84= Supplied!C84,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!D84= Supplied!D84,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!E84= Supplied!E84,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F84= Supplied!F84,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G84= Supplied!G84,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H84= Supplied!H84,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!I84= Supplied!I84,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!J84= Supplied!J84,\"Same\",\"Different\")","v":"Same"},null,{"$f":"SUM(IF(C84:J84=\"different\",1,0))","v":0}]
["Date",null,{"$f":"IF(Recital!C85= Supplied!C85,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!D85= Supplied!D85,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!E85= Supplied!E85,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!F85= Supplied!F85,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!G85= Supplied!G85,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!H85= Supplied!H85,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!I85= Supplied!I85,\"Same\",\"Different\")","v":"Same"},{"$f":"IF(Recital!J85= Supplied!J85,\"Same\",\"Different\")","v":"Same"},null,{"$f":"SUM(IF(IndvlDates=\"different\",1,0))","v":0}]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same",null,{"$f":"SUM(IF(TransactionArray=\"different\",1,0))","v":0}]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["Same",null,"Same","Same","Same","Same","Same","Same","Same","Same"]
["All"]
["Discrepancy"]
["Pension average"]
["All average"]
["Inward cash after pension commencment"]
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["Key results"]
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["Does instructor accept responsibility for fee?",null,null,{"$f":"IF(Recital!D130 = Supplied!D131,\"Same\",\"Different\")","v":"Same"},null,{"$f":"IF(D131=\"different\",1,0)","v":0}]