Document ID: chunk:federal_register_of_legislation:F2015L01999:body:0:p4
Version: federal_register_of_legislation:F2015L01999
Segment Type: other
Provision Reference: 
Character Range: 8168–12058

of the SIS Act that is not a defined benefit RSE, PST, ERF, small APRA fund or single member approved deposit fund[4];

    RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard;

    RSE licensee has the meaning given in section 10(1) of the SIS Act;

    SIS Act means Superannuation Industry (Supervision) Act 1993; and

    year of income has the meaning given in section 10(1) of the SIS Act.

SRF 722.0: ABS Derivatives Schedule

Australian Business Number  Institution Name

Reporting Period            Scale Factor

Reporting Consolidation

Directly held derivative financial instruments

 1. Derivatives with a gross positive market value

Type of counterparty                                          Exposure type              Principal amount  Gross positive market value  Net transactions during the period
(1)                                                           (2)                        (3)               (4)                          (5)

Non-resident                                                  Interest rate contract
Reserve Bank of Australia (RBA)                               Foreign exchange contract
Banks                                                         Credit risk contract
Other deposit-taking institutions                             Equity contract
Other financial institutions                                  Commodity contract
Other resident                                                Other contract

  1.1.  Total derivatives with a gross positive market value

2.  Derivatives with a gross negative market value

Type of counterparty                                          Exposure type              Principal amount  Gross negative market value  Net transactions during the period
(1)                                                           (2)                        (3)               (4)                          (5)

Non-resident                                                  Interest rate contract
Reserve Bank of Australia (RBA)                               Foreign exchange contract
Banks                                                         Credit risk contract
Other deposit-taking institutions                             Equity contract
Other financial institutions                                  Commodity contract
Other resident                                                Other contract

  2.1.  Total derivatives with a gross negative market value

Reporting Form SRF 722.0

ABS Derivatives Schedule

Instructions

These instructions assist completion of Reporting Form SRF 722.0 ABS Derivatives Schedule (SRF 722.0). SRF 722.0 collects detailed information about derivatives held by a registrable superannuation entity (RSE). Information reported in SRF 722.0 is required primarily for the purposes of the Australian Bureau of Statistics and may be used by APRA for prudential and publication purposes. All items on SRF 722.0 are required for Australia's National Accounts, which is based on the international standard, the System of National Accounts 2008 (2008 SNA).

Reporting level

SRF 722.0 must be completed for each relevant RSE.[5]

Reporting basis and unit of measurement

As the valuation basis for assets and liabilities in 2008 SNA is market prices, items on SRF 722.0 must be reported as market prices.[6] Do not net off disposal costs when recording market prices of assets. Where market prices are not available, items on SRF 722.0 may be reported as careful estimates.[7]

Report items on SRF 722.0 as blank where the item is nil.

Items on SRF 722.0 are to be reported as thousands of dollars. Values are to be rounded up or down to the nearest thousand dollars.

Items on SRF 722.0 are to be reported on a gross basis except where otherwise indicated.

Items on SRF 722.0 are to