Document ID: chunk:federal_register_of_legislation:F2015L01984:body:0:p20
Version: federal_register_of_legislation:F2015L01984
Segment Type: other
Provision Reference: 
Character Range: 57101–62225

underlying investment vehicle means an investment vehicle in which the assets of an RSE are invested, where the investment is made via another investment vehicle.

Appendix 1: Illustrative example for completion of item 3

3.  Indirectly-held investment or multi-layer indirectly-held investment  Underlying investment
    Indirectly held investment vehicle name                               Indirectly held investment vehicle ABN  Interposed associates  Underlying investment vehicle name  Underlying investment vehicle ABN  Type of investment vehicle  Underlying investment value  Invests in investment vehicles?  Associate
    (1)                                                                   (2)                                     (3)                    (4)                                 (5)                                (6)                         (7)                          (8)                              (9)

    Vehicle 1                                                             XXX                                     0                      Vehicle 2A                          YYY                                Wholesale trust             29500                        Yes                              Yes
    Vehicle 1                                                             XXX                                     0                      Vehicle 2B                          ZZZ                                Wholesale trust             70000                        Yes                              No
    Vehicle 2A                                                            YYY                                     1                      Vehicle 3A                          AAA                                Listed retail trust         28500                        No                               Yes

As 'yes' is reported in column 8 and column 9 Vehicle 2A, Vehicle 2A must be treated as if it were itself an indirectly-held investment of the RSE. Where the underlying investments of vehicle 2A represent at least one per cent of the assets of the RSE, report this information in a new line in item 3.

As 'no' is reported in column 9 for Vehicle 2B, no further look-through reporting is required on 4A.

Vehicle 2C does not need to be reported because the investments are less than one per cent of the investments of the RSE.

As 'no' is reported in column 8 for Vehicle 3A, no further look-through reporting is required on the 'direct investment'.

Vehicle 3B and 3C do not need to be reported because the investments are less than one per cent of the investments of the RSE.

Appendix 2: Country list

The following country list must be used when reporting item 4 and item 5.

If the country cannot be identified, report the relevant 'residual' region. If the residual region cannot be identified, report 'unallocated'.

Country/Grouping                       Code
Afghanistan                            AF
Albania                                AL
Algeria                                DZ
Andorra                                AD
Angola                                 AO
Argentina                              AR
Armenia                                AM
Aruba                                  AW
Australia                              AU includes Christmas Islands, Cocos Islands, Norfolk Islands, Heard and McDonald Islands, Territory of Ashmore and Cartier Islands and Territory of Coral Sea Islands
Austria                                AT
Azerbaijan                             AZ
Bahamas                                BS
Bahrain                                BH
Bangladesh                             BD
Barbados                               BB
Belarus                                BY
Belgium                                BE
Belize                                 BZ
Benin                                  BJ
Bermuda                                BM
Bhutan                                 BT
Bolivia                                BO
Bosnia and Herzegovina                 BA
Botswana                               BW
Brazil                                 BR
British Overseas Territories           1W includes British Antarctic Territory, British Indian Ocean Territory, Chagos, Pitcairn Islands, South Georgia and South Sandwich Islands
Brunei                                 BN
Bulgaria                               BG
Burkina Faso                           BF
Burundi                                BI
Cambodia                               KH
Cameroon                               CM
Canada                                 CA
Cape Verde                             CV
Cayman Islands                         KY
Central African Republic               CF
Chad                                   TD
Chile                                  CL
China                                  CN
Colombia                               CO
Comoros Islands                        KM
Congo                                  CG
Congo Democratic Republic              CD
Consortium Banks                       1G
Costa Rica                             CR
Cote d'Ivoire