Document ID: chunk:federal_register_of_legislation:F2015L00809:body:0:p5
Version: federal_register_of_legislation:F2015L00809
Segment Type: other
Provision Reference: 
Character Range: 12048–15005

interests
        7.3.1.      Defined benefit interests
        7.3.2.      Defined contribution interests
     7.4.  Total
        7.4.1.      of which are: Defined benefit pensions

Reporting Form SRF 160.0

Defined Benefit Matters

Instructions

These instructions assist completion of Reporting Form SRF 160.0 Defined Benefit Matters (SRF 160.0). SRF 160.0 collects information on defined benefit matters. Information reported in SRF 160.0 is required primarily for prudential and publication purposes.

Reporting level

SRF 160.0 must be completed for each defined benefit RSE, sub-fund and small APRA fund (SAF) that has at least one defined benefit member.

For each defined benefit RSE, report information relating to defined benefit members not accounted for in a sub-fund and defined benefit members in a sub-fund.

Reporting basis and unit of measurement

Report all items on SRF 160.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on SRF 160.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period.

Items on SRF 160.0 are to be reported as thousands of dollars, a whole number, a number to one decimal place, a percentage to one decimal place or date. Report dates as DD/MM/YYYY.

These instructions specify the reporting basis and unit of measurement that applies to each item.

Specific instructions

Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Defined benefit measures

Item 1 collects liabilities and net assets underlying the financial position of the defined benefit RSE, sub-fund or SAF, as appropriate.

Reporting basis: report item 1.1 to item 1.4 inclusive as at the date reported in item 1.5 using the most recent information available to the RSE licensee. Calculate item 1.1 to item 1.4 inclusive at a consistent point in time. This may be based upon a recent estimate or it may be at the date of the last actuarial investigation.

Unit of measurement: report column 1 to column 3 in thousands of dollars; report column 4 as a percentage to one decimal place. Report item 1.5 as DD/MM/YYYY.

Item 1                                                           Report accrued benefits in item 1.1, vested benefits in item 1.2, minimum benefits in item 1.3 and net assets available for member benefits (net of ORFR reserves) in item 1.4. These items are to be reported as the most up to date information available to the RSE licensee at the end of the reporting period. This may be at the date of the last actuarial investigation or it may be based on a more recent estimate. Report the date of the most up to date information reported in item 1.1 to item 1.4 inclusive, in item 1.5.

                                                                 For item 1.1 to item 1.4 inclusive, report defined benefit interests of defined benefit members