Document ID: chunk:federal_register_of_legislation:F2013L00969:body:0:p4
Version: federal_register_of_legislation:F2013L00969
Segment Type: other
Provision Reference: 
Character Range: 8149–11752

period between 1 July 2013 and 31 December 2013, includes an existing ERF within the meaning given in section 391 of the SIS Act;

    pooled superannuation trust (PST) has the meaning given in section 10(1) of the SIS Act;

    reporting period means a period mentioned in paragraph 7(a) or 7(b) or, if applicable, paragraph 8;

    RSE means a registrable superannuation entity as defined in section 10(1) 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 535.0: Securities Lending

Australian Business Number  Institution Name

Reporting Period            Scale Factor      Reporting Consolidation

 1.                Details of securities lending

Name  Size of securities lending program  Amount currently loaned out  Amount of collateral  Type of collateral
(1)   (2)                                 (3)                          (4)                   (5)
                                                                                             Cash
                                                                                             Securities
                                                                                             Other
                                                                                             Multiple

Reporting Form SRF 535.0

Securities Lending

Instructions

These instructions assist completion of Reporting Form SRF 535.0 Securities Lending (SRF 535.0). SRF 535.0 collects information on securities lending of a registrable superannuation entity (RSE). Information reported in SRF 535.0 is required primarily for prudential and publication purposes. Information reported on SRF 535.0 is also required for the purposes of the Australian Bureau of Statistics.

Reporting levels

SRF 535.0 must be completed each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF).

Reporting basis and unit of measurement

Report all items on SRF 535.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on SRF 535.0 must be reported as at the end of the reporting period.

Items on SRF 535.0 are to be reported as thousands of dollars.

Specific instructions

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

Details of security lending

Item 1 collects details of an RSE's securities lending program.

Item 1                      Report each securities lending program as a separate line in item 1.

                            For each securities lending program, report the name of the intermediary used (i.e. the institution that facilitates the transfer of securities between the RSE and the borrower) in column 1.

                            Report the total value of securities available for the securities lending program in column 2.

                            Report the amount currently loaned out in the securities lending program in column 3.

                            Report the amount of collateral in column 4.

                            Report the type of collateral in column 5 used. Types of collateral are: cash, security, other and multiple. If more