Document ID: chunk:federal_register_of_legislation:F2023L00591:reg:17:p2
Version: federal_register_of_legislation:F2023L00591
Segment Type: reg
Provision Reference: reg 17 (pt 2/5)
Character Range: 51150–54193

the RSE licensee, reporting that investment;
(b)   where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and
(c)   where the ultimate investment is not held by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[7] [8]

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

Definitions

Terms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).

Specific instructions

Table 1: Investments
Report data as at the end of the reporting period.

APRA-look through basis
Where Directly Held is reported as the investment type (column 1), report on a non-APRA-look through basis. Where Indirectly Held is reported as the investment type (column 1), report on an APRA-look through basis, with reference to the investments underlying and investment vehicle.

When reporting on an APRA-look through basis, information about the underlying investments in an investment vehicle must be reported. Investments in investment vehicles must be allocated to each combination of asset class sector type, asset class characteristic 1, asset class characteristic 2, asset class characteristic 3, domicile type and listing type represented in the underlying investments.

When reporting the relevant asset class sector type of investments on an APRA-look through basis, an RSE licensee must seek information about the actual holdings of the first non-connected entity - investments and identify the asset class sector type(s) of these holdings. For example, the cash position in an equity portfolio must be reported as cash.

When the investment vehicle is an investment vehicle - connected entity, report on an APRA-look through basis: e.g. obtain information to classify the investment by all characteristics in Table 2.

When the investment vehicle is an investment vehicle - non-connected entity, report each combination of asset class sector type, domicile type, international economy type and listing type. Where information on asset class characteristic 1, asset class characteristic 2, asset class characteristic 3 are available, report this information. If not available, report based on best available or report 'not available'.

An RSE licensee is to submit a revised form by the reporting date:

       * where information reported as 'not available' in the immediately preceding reporting period and the information becomes available during this reporting period; or
       * where information was reported on a best available basis in the immediately preceding reporting period and a material difference is identified during this reporting period.

Instructions
Report the value of investments of the RSE. For each investment, report the investment vehicle type, the listing type and