Segregation or pooled assets is generally cheaper but if a member made further contributions through the year and did not segregate then an Actuarial Certificate may be cheaper.
There is other benefits currently with Actuarial method. If you have a number of shares that have lost value you can sell and stock pile the capital loss for a later date, which cannot be done in segregated pension. Be careful of div 4 if buying those same shares back.
The capital loss can be of benefit when member dies and assets have to be sold to fund death payout.