Document ID: chunk:federal_register_of_legislation:F2015L01011:body:0:p13
Version: federal_register_of_legislation:F2015L01011
Segment Type: other
Provision Reference: 
Character Range: 35159–38203

include: precious metals, agricultural natural resources, energy, livestock, commodity ETFs, ETCs.

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 as a result of unrealised and realised changes in currency exchange rates which are used to translate or value investments.

Movements in indirectly held investments

Item 6 collects information about changes in value of indirectly held investments by asset class, domicile and listing type within the investment vehicle, due to net transactions, income, gains and losses.

Reporting basis: report column 4, column 5 and column 7 with respect to transactions that occurred during the reporting period; report column 6, column 8 and column 9 as at the end of the reporting period.

Unit of measurement: report item 6 in thousands of dollars.

APRA-look through basis: Report item 6 on an APRA-look through basis. Report column 4 with respect to transactions made by the SAF or SMADF in acquiring or disposing of units of the investment vehicle; report column 5 with respect to income received by the SAF or SMADF from the investment vehicle; report column 6 to column 9 inclusive with respect to information about gains and losses reported to the SAF or SMADF by the investment vehicle. Where movements of particular asset class type, asset domicile type and asset listing type represented in the underlying investments are known, report these in column 4 to column 9 inclusive. Where only the movements for the investment vehicle are known, allocate these movements to each combination of asset class type, asset domicile type and asset listing type represented in the underlying investments as reported in item 3.

Example: An investment in a wholesale trust is reported as 800,000 Australian domicile listed equity and 1,200,000 International domicile unlisted property in item 3 column 4. The wholesale trust reports to the RSE licensee that year-to-date investment income is 10,000,000, unrealised gains are 20,000,000 and realised losses are -5,000,000 with no foreign exchange gains/losses. The RSE had a net purchase of an additional 30,000,000 units in the trust. If the RSE licensee has no further information on the breakdown of these numbers to specific asset classes, report item 6 as:

(1)       (2)            (3)       (4)     (5)    (6)     (7)     (8)    (9)