Document ID: chunk:federal_register_of_legislation:F2023L00573:front:0:p5
Version: federal_register_of_legislation:F2023L00573
Segment Type: other
Provision Reference: 
Character Range: 10707–13532

an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.
RSE licensee has the meaning given in subsection 10(1) of the SIS Act.
SIS Act means Superannuation Industry (Supervision) Act 1993.
23.  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.
24.  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 705.1

Investment Performance

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 705.1 Investment Performance (SRF 705.1).

General directions and notes

Reporting level
SRF 705.1 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 705.1 are to be reported as percentages, whole numbers or numbers with decimals as specified. Percentages are to be reported as an unconverted number to two decimal places or as specified. For example, 12.34 per cent is to be reported as 0.1234.

Items on SRF 705.1 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.

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

Attribution of data to superannuation product, investment menu or investment option
SRF 705.1 must be completed in respect of each investment option offered by the RSE excluding the following:

       * investment options which are permitted to be aggregated in Table 3 of Reporting Form SRF 605.0 RSE Structure (SRF