Document ID: chunk:federal_register_of_legislation:F2015L01006:body:0:p7
Version: federal_register_of_legislation:F2015L01006
Segment Type: other
Provision Reference: 
Character Range: 18007–21416

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 to classify it into one or more asset classes; or (b) an investment is in a different category than the combinations of: asset class type, asset domicile type, asset listing type, fixed income type and fixed income currency type.

                               Exclude investments from asset class type 'other' investments that are in multi-asset class investment vehicles such as cash management trust, life company capital guaranteed, life company investment linked, listed retail trust, pooled superannuation trust, unlisted retail trust, and wholesale trust. Investments in these investment vehicles must be allocated to each asset class, asset domicile, asset listing, fixed income type and fixed income currency represented in the underlying investment.

                               Examples of other investments include: hedge funds, mezzanine debt, convertible debt.

                               Examples of listed equity investments include: common shares, preference shares. Exchange traded funds (ETFs) and listed trusts are to be allocated to the asset class of the underlying asset. Include equity ETFs, and listed equity trusts in listed equity. Exclude non-equity ETFs and listed trusts such as: fixed income ETFs, commodity ETFs, listed property trusts and listed infrastructure trusts.

                               Examples of unlisted equity investments include: venture capital, private equity.

                               Examples of commodities include: precious metals, agricultural natural resources, energy, livestock, commodity ETFs, exchange traded commodities (ETCs).

Directly held                  Represents investments made by the RSE in its own name. Includes: investments held by a custodian in trust for the RSE.

Indirectly held                Represents an investment made via an investment vehicle.

Net transactions               Represents the net of all acquisition and disposal transactions, which involve the exchange of valuable consideration between counterparties.

Investment income              Represents gross revenue in the form of income or distributions from investments. Includes: interest, dividends, rental income, trust distributions.

Unrealised gains/losses        Represents changes in the value of investments as a result of remeasurement changes in the market value of investments. Includes: impairment charges and provisions.

Realised gains/losses          Represents changes in the value of investments as a result of closing or disposal of investments.

Foreign exchange gains/losses  Represents changes in the value of investments