Document ID: chunk:federal_register_of_legislation:F2015L01984:body:0:p8
Version: federal_register_of_legislation:F2015L01984
Segment Type: other
Provision Reference: 
Character Range: 24205–27460

types are: residential mortgage, commercial mortgage and 'not applicable'. Mortgage types are only applicable to the fixed income type mortgage debt. For the fixed income type mortgage debt, where the mortgage type is not known, report mortgage type as 'not applicable'.

                           The international economy types are: emerging markets, developed markets and 'not applicable'. International economy types are only applicable to the asset domicile type international domicile. For the asset domicile type international domicile, where the international economy type is not known, report international economy type as 'not applicable'.

                           The counterparty credit ratings are: grade 1, grade 2, grade 3, grade 4, grade 5, grade 6, grade 7 and 'not applicable'. The counterparty credit ratings are only applicable to the asset class type fixed income. For asset class type fixed income, where the counterparty credit rating is not known, report counterparty credit rating as 'not applicable'.

                           The exposure types are: 'MySuper product' if any MySuper product in the RSE are exposed to the investment; 'defined benefit interests' if any defined benefit interests in the RSE are exposed to the investment, 'MySuper product and defined benefit interests' if both MySuper product and defined benefit interests in the RSE are exposed to the investment and 'neither' if neither MySuper product or defined benefit interests in the RSE are exposed to the investment.

                           An investment is to be reported as asset class type 'other' for reasons including, but not limited to, (a) an RSE licensee does not have sufficient information about an investment to classify it into one or more asset classes; or (b) an investment is in a different category than the relevant combinations of: asset class type, asset domicile type, asset listing type, fixed income type, fixed income currency, fixed income term, mortgage type, international economy type and counterparty credit rating.

                           Exclude from asset class type 'other' investments in multi-asset class investment vehicles such as cash management trust, life company guaranteed, life company investment linked, life company other, listed retail trust, pooled superannuation trust, unlisted retail trust and wholesale trust. Investments in these investment vehicles must be allocated to each asset class, asset domicile, asset listing, fixed income type, fixed income currency, fixed income term, mortgage and international economy type represented in the underlying investment.

                           Examples of other investments include: hedge funds, mezzanine debt, convertible debt.

                           Examples of listed equity investments include: common shares, preference shares. Exchange traded funds (ETFs) and listed trusts are to be allocated to the asset class of the underlying asset. Include equity ETFs, and listed equity trusts in listed equity. Exclude non-equity ETFs and listed trusts such as: fixed income ETFs, commodity ETFs, listed property trusts and listed infrastructure trusts.

                           Examples of unlisted equity investments include: venture