| Concept Guidance: |
This is the value, as at the relevant date, of liability for members' benefits. This represents the present obligation to beneficiaries for benefits they are entitled to receive in the future as a result of membership of the Registrable Superannuation Entity in accordance with the relevant accounting standards.
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| Form-Specifc Guidance: |
Report in item 5. Movement detail, the value of member benefits as at the end of the reporting period for new member accounts and as at the date of closure for closed member accounts.
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