Document ID: chunk:federal_register_of_legislation:F2015L01006:body:0:p9
Version: federal_register_of_legislation:F2015L01006
Segment Type: other
Provision Reference: 
Character Range: 23773–26717

breakdown of these numbers to specific asset classes, report item 2 as:

(1)       (2)            (3)       (4)  (5)  (6)     (7)    (8)     (9)     (10)   (11)
Equity    Australia      Listed    NA   NA   12,000  4,000  8,000   -2,000  6,000  0
Property  International  Unlisted  NA   NA   18,000  6,000  12,000  -3,000  9,000  0

Item 2  Report indirectly held investments in item 2. Directly held investments must be reported in item 1.

        Report, for each combination of asset class type, asset domicile type, asset listing type, fixed income type and fixed income currency type: the asset class type in column 1, the asset domicile type in column 2, the asset listing type in column 3, the fixed income type in column 4, the fixed income currency type in column 5, net transactions in column 6, investment income in column 7, unrealised gains/losses in column 8, realised gains/losses in column 9, total gains/losses in column 10 and the portion of total gains/losses that are due to foreign exchange gains/losses in column 11.

        Column 10 is a derived item. Report total gains/losses reported in column 10 as equal to the sum of unrealised gains/losses reported in column 8 and realised gains/losses reported in column 9.

        Item 2.1 is a derived item. Report total movements in indirectly held investments in item 2.1 as equal to the sum of values reported in the corresponding column in item 2 column 7 to column 11 inclusive.

        When reporting the movements of indirectly held investments, report the impact of indirectly held derivatives.

        The asset class types are: cash, fixed income, equity, property, infrastructure, commodities and 'other'.

        The asset domicile types are: Australia domicile, international domicile and 'not applicable'. Where the asset domicile is not known, report asset domicile type as 'not applicable'.

        The asset listing types are: listed, unlisted and 'not applicable'. Report asset listing type as 'not applicable' for asset class type cash. Where the asset listing is not known, report asset listing type as 'not applicable'.

        The fixed income types are: Government debt, non Government debt, mortgage debt, credit and 'not applicable'. Fixed income types are only applicable to the asset class type fixed income. For asset class type fixed income, where the fixed income type is not known, report fixed income type as 'not applicable'.

        The fixed income currency types are: Australian dollars, other currency and 'not applicable'. Fixed income currency types are only applicable to the asset class type fixed income. For asset class type fixed income, where the fixed income currency is not known, report fixed income currency as 'not applicable'.

        An investment is to be reported as asset class type 'other' for reasons including, but not limited to, (a) an RSE licensee does not have sufficient information about an investment