Document ID: chunk:federal_register_of_legislation:F2015L01011:body:0:p11
Version: federal_register_of_legislation:F2015L01011
Segment Type: other
Provision Reference: 
Character Range: 29501–32416

commercial or exchange value that has a tangible or material existence. Includes: precious metals, property, plant and equipment and oil.

Indirectly held investments by vehicle

Item 4 collects information about the investment vehicle type and investment vehicle domicile type for indirectly held investments.

Reporting basis: report item 4 as at the end of the reporting period.

Unit of measurement: report column 3 in thousands of dollars.

APRA-look through: report item 4 on a non APRA-look through basis.

Item 4  Report, for each combination of investment vehicle type and investment vehicle domicile type: the investment vehicle type in column 1, the investment vehicle domicile type in column 2 and the value of the investment in column 3.

        Item 4.1 is a derived item. Report total indirectly held investments in item 4.1 as equal to the sum of values reported in item 4 column 3. Item 4.1 must equal the amount reported in item 3.1 column 4.

        The investment vehicle types are: cash management trust, life company guaranteed, life company investment linked, life company other, listed retail trust, pooled superannuation trust, unlisted retail trust, wholesale trust and 'other indirect investment'.

        The investment vehicle domicile types are: Australia domicile, international domicile and 'not applicable'. Where the investment vehicle domicile is not known, report investment vehicle domicile type as 'not applicable'. Investment vehicle domicile is the domicile of the investment vehicle, not the domicile of the underlying assets in that vehicle.

Movements in directly held investments

Item 5 collects information about changes in value of directly held investments in each asset class, asset domicile and asset listing due to net transactions, income, gains and losses.

Reporting basis: report column 4, column 5 and column 7 with respect to transactions that occurred during the reporting period; report column 6, column 8 and column 9 as at the end of the reporting period.

Unit of measurement: report item 5 in thousands of dollars.

APRA-look through basis: report item 5 on a non APRA-look through basis.

Item 5                         Report directly held investments in item 5. Indirectly held investments must be reported in item 6.

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

                               Column 8 is a derived item. Report total gains / losses in column 8 as equal