Document ID: chunk:federal_register_of_legislation:F2023L00597:front:0:p5
Version: federal_register_of_legislation:F2023L00597
Segment Type: other
Provision Reference: 
Character Range: 10758–13494

in SRS 101.0.
22.         In this Reporting Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.
23.         Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.

Reporting Form SRF 705.0

Components of Net Return

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 705.0 Components of Net Return (SRF 705.0). This form collects information on the components of net return for investment options.

General directions and notes

Reporting level
SRF 705.0 must be completed for each registrable superannuation entity (RSE), defined benefit RSE and eligible rollover fund (ERF).

Reporting tables
Tables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.

The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has 'Y' in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.

Reporting basis and unit of measurement
Amounts in SRF 705.0 are to be reported as whole dollars, dollars and cents on a per member basis or percentages. Percentages are to be reported as an unconverted number to four decimal places as specified. For example, 12.3456 per cent is to be reported as 0.123456.

Do not report in accordance with the Australian Accounting Standards when reporting in respect of each calendar quarter.

Whilst the information reported in respect of each calendar quarter is not required to be reported in accordance with the Australian Accounting Standards, an RSE licensee must ensure that the information reported in respect of the end of each quarter is the most accurate information the RSE licensee has available by the due date. This may, for example, include some fee and cost information provided to the RSE licensee after the end of the quarter. An RSE licensee will comply with the requirement to report the most accurate information available to it by the due date if they