Document ID: chunk:federal_register_of_legislation:F2015L01007:body:0:p9
Version: federal_register_of_legislation:F2015L01007
Segment Type: other
Provision Reference: 
Character Range: 23301–26400

asset class type(s) to which the derivatives relate. The apportionment will enable the net asset value of the indirectly held investment to be reported in item 2, column 6.

                    If derivative contracts are used within an indirectly held investment to hedge currency exposure, report the percentage of the indirectly held investment's net asset exposure that is currency hedged (refer to item 2, column 7).

                    The proportion of the investment which is currency hedged must be reported in item 2, column 7 at the same level that it is implemented. If an RSE licensee implements currency hedging at an investment option level, the same percentage must be reported for all the international asset classes within the option. Likewise, for RSE licensees that implement currency hedging at asset class level, reporting to APRA must reflect currency hedging for that particular asset class.

                    The value of investments reported in item 2, column 6 must be calculated as the sum of the value of all physical assets together with the effective exposure of the derivative instruments (having applied an APRA-look through basis).

                    Item 2.1 is a derived item. Report the sum of the values reported in item 2 column 6, in item 2.1.

                    Report the total assets of the MySuper product in item 2.2. Includes: investments, securities purchased under agreements to resell and securities borrowed, derivative assets, current tax assets, deferred tax assets.

                    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'. Asset domicile is the domicile of the assets identified when applying the APRA-look through requirements, not the domicile of the investment vehicle.

                    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'.

Currency hedged     Represents where derivative financial instruments are used to reduce the risk of adverse currency movements.

Effective exposure  Represents the sum of the value