Document ID: chunk:federal_register_of_legislation:F2023L00591:reg:2:p2
Version: federal_register_of_legislation:F2023L00591
Segment Type: reg
Provision Reference: reg 2 (pt 2/2)
Character Range: 69746–71236

SRF 550.2 are to be reported on a non-look through basis. A look through basis is where information about the underlying investments in an investment vehicle must be reported.

These instructions specify the reporting basis, unit of measurement and look through basis that applies to each item.

Definitions

Terms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).

Specific instructions

Report only directly held investments in derivative financial instruments on SRF 550.2, which may or may not be invested via an individually managed mandate.

Do not report indirectly held investments in derivative financial instruments on SRF 550.2.

Table 1: Derivative financial instruments
Report columns 1 to 12 as at the end of the reporting period. Report column 13 with respect to transactions that occurred during the reporting period.

Instructions

For each combination of exposure type, derivative type, counterparty name, counterparty rating grade, type of counterparty and contract type report the principal amount in column 9, the gross positive market value in column 10, the gross negative market value in column 11, the derivatives net market value in column 12, and the derivatives net transactions in column 13.

Column  Field name                                     Unique identifier  Applicable to  Valid values                                  Description