Document ID: chunk:federal_register_of_legislation:F2015L01984:body:0:p9
Version: federal_register_of_legislation:F2015L01984
Segment Type: other
Provision Reference: 
Character Range: 27147–30091

the underlying asset. Include equity ETFs, and listed equity trusts in listed equity. Exclude non-equity ETFs and listed trusts such as: fixed income ETFs, commodity ETFs, listed property trusts and listed infrastructure trusts.

                           Examples of unlisted equity investments include: venture capital, private equity.

                           Examples of commodities include: precious metals, agricultural natural resources, energy, livestock, commodity ETFs, exchange traded commodities (ETCs).

Directly held              Represents investments made by the RSE in its own name. Includes: investments held by a custodian in trust for the RSE.

Indirectly held            Represents an investment made via an investment vehicle.

MySuper product            Represents a MySuper product that has been authorised by APRA under s. 29T, s. 29TA or s. 29TB of the SIS Act.

Defined benefit interests  Represents a member interest that is a defined benefit interest or a defined benefit pension. Reference: SIS Regulations, r. 1.03AA, r. 9.04E.

Indirectly held investments – large exposures

Item 2 collects indirectly-held large exposures.

Unit of measurement: report item 2.3 column 4 as a date; report item 2.1 column 10 and item 2.2 as thousands of dollars; report item 2.1 column 11 as a percentage.

Look through basis: report item 2.1 column 1 to column 4 inclusive, and, item 2.3 on a non APRA-look through basis (i.e. report in respect of an investment vehicle that the RSE invests in); report item 2.1 column 5 to column 10 inclusive on an APRA-look through basis (i.e. report on the investments underlying an investment vehicle as illustrated in Figure 1 below).

Item 2        Report each indirectly held large exposure as a separate line in item 2. For each indirectly held large exposure, report by asset class in item 2.1 and by MySuper products and defined benefits in item 2.3. For each indirectly held large exposure, report the same name and ABN of the investment vehicle in item 2.1 column 1 and column 2, and in item 2.3 column 1 and column 2, to link asset class and MySuper products and defined benefits.

              Where an indirectly held large exposure is invested in multiple asset class types, asset domicile types, asset listing types, fixed income types and currencies report the indirectly held large exposure over multiple lines in item 2.1 with each combination of asset class type, asset domicile type, asset listing type, fixed income type and currency relating to the investment vehicle reported on a separate line. Only one line needs to be reported per investment vehicle in item 2.3.

              For each combination of asset class type, asset domicile type, asset listing type, fixed income type and fixed income currency for each indirectly held large exposure reported in item 2.1:

                  * report the name of the investment vehicle in column 1 and the ABN