Document ID: chunk:federal_register_of_legislation:F2015L01011:body:0:p15
Version: federal_register_of_legislation:F2015L01011
Segment Type: other
Provision Reference: 
Character Range: 40519–43812

and asset listing type.

        Exclude investments from asset class type 'other' investments that are in multi-asset class investment vehicles such as pooled superannuation trust, cash management trust, listed retail trust, unlisted retail trust, unlisted wholesale trust, life company capital guaranteed, life company other and life company investment linked. Investments in these investment vehicles must be allocated to each asset class, asset domicile and asset listing 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. 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 capital, private equity.

        Examples of commodities include: precious metals, agricultural natural resources, energy, livestock, commodity ETFs, exchange traded commodities (ETCs).

Directly held derivatives and securities lending programs

Item 7 and 8 collect information about holding of directly held derivatives and securities lending programs.

Reporting basis: report item 7 and item 8 as at the end of the reporting period.

APRA-look through basis: Report item 7 and item 8 on a non APRA-look through basis.

Item 7                       If the SAF or SMADF has directly held investments in exchange traded derivatives or over the counter derivatives, report 'yes' in item 7; otherwise, report 'no'.

Exchange traded derivative   Represents a standardised derivative contract transacted on a recognised stock exchange, subject to daily mark-to-market and margin settlements.

Over the counter derivative  Represents a derivative contract transacted between individual counterparties outside a recognised stock exchange, with contract details negotiated by those parties.

Item 8                      If the SAF or SMADF participates in a securities lending program, report 'yes' in item 8; otherwise, report 'no'.

Securities lending program  Represents an arrangement that involves the transfer of legal ownership of securities between the original holder and 'borrower', including the right for the 'borrower' to on-sell the securities.

Glossary of additional terms

Asset class type

Cash            Represents cash on hand and demand deposits, as well as cash equivalents. Cash equivalents represent short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Reference: Australian Accounting Standards.

Fixed income    Represents a loan, placement or debt security. Loans are financial assets that are created when a creditor lends funds directly to a debtor, and are evidenced by documents that are non-negotiable. Placements are liabilities of entities not described as authorised deposit-taking institutions, e.g. State treasuries. Debt securities are securities which represent borrowed