Document ID: chunk:federal_register_of_legislation:F2015L01291:body:0:p4
Version: federal_register_of_legislation:F2015L01291
Segment Type: other
Provision Reference: 
Character Range: 8270–11952

whether or not he or she is a member of the Board of the RSE licensee[4];

    Chief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called;

    defined benefit RSE means an RSE that is a defined benefit fund within the meaning given in Prudential Standard SPS 160 Defined Benefit Matters;

    due date means the relevant date under paragraph 9 or, if applicable, paragraph 10;

    eligible rollover fund (ERF) has the meaning given in section 10(1) of the SIS Act;

    pooled superannuation trust (PST) has the meaning given in section 10(1) of the SIS Act;

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

    RSE means a registrable superannuation entity as defined in section 10(1) of the SIS Act that is not a defined benefit RSE, PST, ERF, small APRA fund or single member approved deposit fund[5];

    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; and

    year of income has the meaning given in section 10(1) of the SIS Act.

SRF 320.0: Statement of Financial Position

Australian Business Number  Institution Name

Reporting Period            Scale Factor      Reporting Consolidation

Assets

 1. Total receivables
  1.1.  of which: Contributions receivable

2.  Investments
3.  Securities purchased under agreements to resell and securities borrowed
4.  Derivative assets
5.  Current tax assets
6.  Deferred tax assets
7.  Goodwill
8.  Reinsurance assets
9.  Property, plant and equipment
10.  Other assets
  10.1.  Description of other assets
Description                                                                  Value
(1)                                                                          (2)

11.  Total assets

Liabilities

12.  Total payables
  12.1.  Benefits payable
  12.2.  Other payable
13.  Borrowings
  13.1.  Description of borrowings
Description                         Value
(1)                                 (2)

  13.2.  of which: Secured borrowings against assets of the RSE
14.  Derivative liabilities
15.  Securities sold under agreements to repurchase and securities loaned
16.  Current tax liabilities
17.  Deferred tax liabilities
18.  Insurance liabilities
19.  Other liabilities
  19.1.  Description of other liabilities
Description                                                                Value
(1)                                                                        (2)

20.  Total liabilities

Members' benefits

21.  Net assets available for members' benefits

22.  Reserves

  22.1.  Movements in reserves
Type of reserve                 Transfer into reserve  of which: Earnings on reserve  Transfer out of reserve  of which: Loss on reserve  Closing balance
(1)                             (2)                    (3)                            (4)                      (5)                        (6)
  ORFR reserve
  Investment reserve
  Self Insurance reserve
  Administration reserve
  Other reserve

    22.1.1.  Details of other reserve
Description of other reserve  Transfer into reserve  of which: Earnings on reserve  Transfer out of reserve  of which: Loss on reserve  Closing balance
(1)                           (2)                    (3)                            (4)                      (5)                        (6)

  22.2.  Total reserves

23.  Total liability for members' benefits
  23.1.  Defined contribution members' benefits
  23.2.  Defined benefit