the accumulation phase value of your super interests that are not in the retirement phase – this is the total amount of benefits that would become payable if you voluntarily ceased the interest at that time (i.e. your accumulation account(s))

the retirement phase value of your super interests – this is the balance of your transfer balance account, modified to reflect the value of account-based interests in the retirement phase at that time and disregarding certain debits

the amount of each roll-over super benefit not already reflected in the accumulation phase value or the retirement phase value (that is, rollovers in transit between super funds on 30 June)

in certain circumstances, the outstanding balance belonging to a limited recourse borrowing arrangement (LRBA) in an SMSF (or other regulated super fund with less than five members) you entered into from 1 July 2018, if either: the LRBA is with an associate of the fund; or you have satisfied a condition of release with a nil cashing restriction

subtracting any personal injury or structured settlement contributions that have been paid into your super funds.