Document ID: chunk:federal_register_of_legislation:F2015L00809:body:0:p4
Version: federal_register_of_legislation:F2015L00809
Segment Type: other
Provision Reference: 
Character Range: 8296–12401

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

    RSE means a registrable superannuation entity as defined in section 10(1) of the SIS Act;

    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;

    SIS Regulations means Superannuation Industry (Supervision) Regulations 1994;

    small APRA fund (SAF) means a regulated superannuation fund, within the meaning given in section 10(1) of the SIS Act, which has fewer than five members and which meets the definition of defined benefit fund in SPS 160;

    sub-fund means a defined benefit sub-fund within the meaning given in SPS 160; and

year of income has the meaning given in section 10(1) of the SIS Act.
SRF 160.0: Defined Benefit Matters

Australian Business Number  Institution Name

Reporting Period            Scale Factor      Reporting Consolidation

   1. Defined benefits measures

                                                                               Defined benefit interests  Defined contribution interests  Total interests  Index
                                                                               (1)                        (2)                             (3)              (4)
     1.1.  Accrued benefits
     1.2.  Vested benefits
     1.3.  Minimum benefits
     1.4.  Net assets available for members' benefits (net of  ORFR reserves)

     1.5.  Date of defined benefits measures

 1.
   2. Shortfall limit

  3.      Actuarial projection assumptions

 1.
 2.
   3.
          1. Long term investment return assumption
     3.2.  Long term wage growth assumption
     3.3.  Long term consumer price index assumption
     3.4.  Date of actuarial projection assumptions

Weighted average term and certificate information

  4.      Weighted average term of projected defined benefit liabilities

     4.1.  Weighted average term of defined benefit liabilities
     4.2.  Date of weighted average term calculation

  5.      Certificates

 1.
 2.
   3.
       1.

     5.1.  Current effective date of funding and solvency certificate

                                                                       Notifiable events
     5.2.  Have any notifiable events occurred?                        Yes
                                                                       No

     5.3.  Date of benefit certificate

                                       Financial position type
     5.4.  Current financial position  Satisfactory financial position
                                       Unsatisfactory financial position
                                       Technically insolvent

     5.5.  Financial position change
Financial position type                Date
(1)                                    (2)
Satisfactory financial position
Unsatisfactory financial position
Technically insolvent

Detailed member segmentation

  6.      Age segmentation

Age brackets       Member accounts  Members' benefits
(1)                (2)              (3)
<25
25 to 34
35 to 44
45 to 49
50 to 54
55 to 59
60 to 64
65 to 69
70 to 74
75 to 84
85+
Age not available

  7.      Membership type segmentation

                                                                              Member accounts  Members' benefits
                                                                              (1)              (2)
 1.
 2.
 3.
 4.
 5.
 6.
 7.
     7.1.  Defined benefit interests only
     7.2.  Defined contribution interests only
     7.3.  Both defined benefit interests and defined contribution interests
        7.3.1.      Defined benefit interests
        7.3.2.      Defined contribution interests
     7.4.  Total
        7.4.1.      of which are: Defined benefit pensions

Reporting Form SRF 160.0

Defined Benefit Matters

Instructions

These instructions assist completion of Reporting Form SRF 160.0 Defined Benefit Matters (SRF 160.0).