Document ID: chunk:federal_register_of_legislation:F2015L01006:body:0:p6
Version: federal_register_of_legislation:F2015L01006
Segment Type: other
Provision Reference: 
Character Range: 15222–18250

that the definition is provided in these instructions. Additional definitions are provided at the end of these instructions.

Do not report investment flows from directly held investments in derivatives on SRF 531.0; report them instead on Reporting Form SRF 534.0 Derivative Financial Instruments.

Movements in directly held investments
Item 1 collects changes in value of directly held investments in each asset class, asset domicile, asset listing, fixed income type and fixed income currency type due to net transactions, income, gains and losses.

Reporting basis: report column 6, column 7 and column 9 with respect to transactions that occurred during the reporting period; report column 8, column 10 and column 11 as at the end of the reporting period.

Unit of measurement: report item 1 in thousands of dollars.

APRA-look-through basis: report item 1 on a non APRA-look through basis.

Item 1                         Report directly held investments in item 1. Indirectly held investments must be reported in item 2.

                               Report, for each combination of asset class type, asset domicile type, asset listing type fixed income type, fixed income currency type: the asset class type in column 1, the asset domicile type in column 2, the asset listing type in column 3, the fixed income type in column 4, the fixed income currency type in column 5, net transactions in column 6, investment income in column 7, unrealised gains/losses in column 8, realised gains/losses in column 9, total gains/losses in column 10 and the portion of total gains/losses that are due to foreign exchange gains/losses in column 11.

                               Column 10 is a derived item. Report total gains/losses reported in column 10 as equal to the sum of unrealised gains/losses reported in column 8 and realised gains/losses reported in column 9.

                               Item 1.1 is a derived item. Report total movements in directly held investments in item 1.1 as equal to the sum of values reported in the corresponding column in item 1 column 7 to column 11 inclusive.

                               The asset class types are: cash, fixed income, equity, property, infrastructure, commodities and other.

                               The asset domicile types are: Australia domicile, international domicile and 'not applicable'. Where the asset domicile is not known, report asset domicile type as 'not applicable'.

                               The asset listing types are: listed, unlisted and 'not applicable'. Report asset listing type as 'not applicable' for asset class type cash. Where the asset listing is not known, report asset listing type as 'not applicable'. The fixed income types are: Government debt, non Government debt, mortgage debt, credit and 'not applicable'. Fixed income types are only applicable to the asset class type fixed income. For asset class type fixed income, where the fixed income type is not known, report fixed income type as 'not applicable'.