Document ID: chunk:federal_register_of_legislation:F2015L01984:body:0:p22
Version: federal_register_of_legislation:F2015L01984
Segment Type: other
Provision Reference: 
Character Range: 67921–72345

offshore centres              2N
Romania                                RO
Russia                                 RU
Rwanda                                 RW
Samoa                                  WS
San Marino                             SM
Sao Tome and Principe                  ST
Saudi Arabia                           SA
Senegal                                SN
Serbia                                 RS
Seychelles                             SC
Sierra Leone                           SL
Singapore                              SG
Slovakia                               SK
Slovenia                               SI
Solomon Islands                        SB
Somalia                                SO
South Africa                           ZA
South Korea                            KR
Spain                                  ES includes Balearic Islands, Canary Islands and Ceuta and Melilla
Sri Lanka                              LK
St. Helena                             SH includes Ascension, Gough and Tristan Da Cunha
St. Lucia                              LC
St. Vincent                            VC includes the Grenadines
Sudan                                  SD
Suriname                               SR
Swaziland                              SZ
Sweden                                 SE
Switzerland                            CH includes Bank for International Settlements
Syria                                  SY
Taiwan, China                          TW
Tajikistan                             TJ
Tanzania                               TZ
Thailand                               TH
Timor Leste                            TL
Togo                                   TG
Tonga                                  TO
Trinidad and Tobago                    TT
Tunisia                                TN
Turkey                                 TR
Turkmenistan                           TM
Turks and Caicos                       TC
Tuvalu                                 TV
Uganda                                 UG
Ukraine                                UA
Unallocated                            5M
United Arab Emirates                   AE
United Kingdom                         GB excludes Guernsey, Isle of Man and Jersey
United States                          US includes American Samoa, Guam, Midway Islands, Northern Mariana Islands, Puerto Rico, US Virgin Islands and Wake Islands
Uruguay                                UY
US Pacific Islands                     PU includes Carolines, Howland and Baker, Kingman Reef, Palmyra and Jarvis and Johnston
Uzbekistan                             UZ
Vanuatu                                VU
Vatican                                VA
Venezuela                              VE
Vietnam                                VN
Wallis and Futuna                      WF
West Indies UK                         1Z includes Anguilla, Antigua and Barbuda, British Virgin Islands, Montserrat and St. Christopher/St. Kitts - Nevis
Yemen                                  YE
Zambia                                 ZM
Zimbabwe                               ZW

    [1]  For the purposes of this Reporting Standard, an 'RSE licensee's business operations' includes all activities as an RSE licensee (including the activities of each RSE of which it is the licensee), and all other activities of the RSE licensee to the extent that they are relevant to, or may impact on, its activities as an RSE licensee. For the avoidance of doubt, if the RSE licensee is trustee of more than one RSE, defined benefit RSE, PST or ERF, the RSE licensee must separately provide the information required by the form for each RSE, defined benefit RSE, PST or ERF within its business operations.
    [2]  For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.
    [3]  Refer also to Prudential Standard SPS 310 Audit and Related Matters (SPS 310).
    [4]  Refer to Prudential Standard SPS 510 Governance.
    [5]  Subsection 13(4B) of the Financial Sector (Collection of Data) Act 2001 means that a contract between the RSE licensee or a person connected with the RSE licensee such as a related body corporate or relevant custodian (the first party), and a person connected with the RSE licensee (the second party), under which assets