Document ID: chunk:federal_register_of_legislation:F2025L00010:front:0:p4
Version: federal_register_of_legislation:F2025L00010
Segment Type: other
Provision Reference: 
Character Range: 8473–11534

date means the relevant due date under paragraphs 5, 7, or if applicable, paragraph 8 of this Reporting Standard.

    financial year means the financial year (within the meaning of the Corporations Act 2001) of the RSE Licensee.

reporting period means a period mentioned in paragraph 5, or if applicable, paragraph 6 of this Reporting Standard.
RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.
RSE licensee has the meaning given in subsection 10(1) of the SIS Act.
SIS Act means Superannuation Industry (Supervision) Act 1993.
SRS 101.0 means Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections.
     1.          In this Reporting Standard, unless an instrument not disallowable or a contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.
     2.          Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.

Reporting Form SRF 340.0

RSE Licensee Financial Statements

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 340.0 RSE Licensee Financial Statements (SRF 340.0). This form collects information relating to the RSE licensee's audited financial statements and reports.

General directions and notes

Reporting level
SRF 340.0 must be completed for each RSE licensee in respect of its business operations.

Reporting tables
Tables described in this reporting form list each of the data fields required to be reported.

Reporting basis and units of measurement
In completing the reporting standards, unless otherwise specifically stated, reporting RSE Licensees are to report in accordance with the relevant Australian Accounting Standards.

Report values in this Reporting Standard in whole Australian dollars (AUD) with no decimal place.

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

Table 1: Statement of comprehensive income
Report each revenue and expense item listed in Table 1 that the RSE Licensee is able to categorise within their financial accounts. For any items with nil value, leave the field blank. Report expenses as negative values.
Where certain expense items are aggregated into a single service fee and are not available by expense category, report the total amount in 'Other Expenses' and leave the other relevant expense item field blank. For example, if RSE licensee expenses comprise a single, non-itemised payment to a service provider to cover both 'Administration expenses' and 'Occupancy expenses', report the total expense amount under 'Other expenses' and leave the 'Administration expenses' and 'Occupancy expenses' fields blank.
APRA expects where