Document ID: chunk:federal_register_of_legislation:F2015L01007:body:0:p5
Version: federal_register_of_legislation:F2015L01007
Segment Type: other
Provision Reference: 
Character Range: 11805–15070

debt      Australian dollars
Fixed Income    International domicile  Unlisted            Non Government debt  Other currency
Equity          Not applicable          Not applicable      Mortgage debt        Not applicable
Property                                                    Credit
Infrastructure                                              Not applicable
Commodities
Other

Net transactions  Investment income  Unrealised gains/ losses  Realised gains/ losses  Total gains/ losses  of which: Foreign exchange gains/ losses
(6)               (7)                (8)                       (9)                     (10)                 (11)

    3.1  Total investment flows

Reporting Form SRF 533.0

Asset Allocation

Instructions

These instructions assist completion of Reporting Form SRF 533.0 Asset Allocation (SRF 533.0). SRF 533.0 collects information on the strategic and actual asset allocation of each investment option. Information reported in SRF 533.0 is required for prudential and publication purposes.

Reporting level

SRF 533.0 must be completed for each MySuper investment option.

Reporting basis and unit of measurement

Report all items on SRF 533.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Assets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee is free to use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee is expected to use the same exchange rates across all returns to APRA.

Note: for the major currencies, an RSE licensee may use the exchange rates available in the Reserve Bank of Australia (RBA), which are available on the RBA website: http://www.rba.gov.au/statistics/hist-exchange-rates/index.html.

Items on SRF 533.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period. Report information with respect to transactions that occurred during the reporting period on a year to date basis, rather than for the individual quarter alone.

Items on SRF 533.0 are reported as thousands of dollars and percentages. Report percentages as a whole number to one decimal place, i.e. 10 per cent is to be reported as 10.0.

Certain items in SRF 533.0 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:

    (a)           where the ultimate investment is held directly by the RSE licensee, reporting that investment;

    (b)           where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and

    (c)           where the ultimate investment is not held by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[7]

These instructions specify the reporting basis, unit of measurement and APRA-look