Document ID: chunk:federal_register_of_legislation:F2017L00728:body:0:p4
Version: federal_register_of_legislation:F2017L00728
Segment Type: other
Provision Reference: 
Character Range: 8231–11414

regulated superannuation fund, within the meaning given in section 10(1) of the SIS Act, which has fewer than five members; and

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

SRF 800.0: Financial Statements

Australian Business Number  Institution Name

Reporting Period            Scale Factor

Reporting Consolidation

Financial position

 1. Total assets
  1.1.  of which: Investments
  1.2.  of which: Deferred tax assets
  1.3.  of which: In-house assets held by the RSE
    1.3.1.  In-house assets for which the entity has an exemption from APRA

2.  Total liabilities

3.  Net assets available for members' benefits

4.  Total reserves

5.  Total liability for members' benefits
  5.1.  Defined contribution members' benefits
  5.2.  Defined benefit members' benefits
  5.3.  Unallocated contributions

6.  Surplus/deficit in net assets

7.  Fund balance for levies
  7.1.  Net assets available for members' benefits as at 30 June
  7.2.  Notional balance as at 30 June
  7.3.  Unaudited net assets available for members' benefits as at 30 June

Financial performance

Members' benefits flows
8.  Members' benefits flows in
  8.1.  of which: Employer contributions
  8.2.  of which: Member contributions
  8.3.  of which: Defined benefit contributions
9.  Members' benefits flows out
  9.1.  of which: Benefit payments
  9.2.  of which: Repatriation to employer sponsor

Superannuation activities
10.  Investment income and gains/losses
11.  Operating income
12.  Investment expenses
13.  Administration and operating expenses
14.  Advice expenses

Insurance activities
15.  Net flows from insurance activities
  15.1.  Insurance related inflows
  15.2.  Insurance related outflows

16.  Profit/loss before income tax
17.  Income tax expense/benefit
18.  Profit/loss after income tax

19.  Transfers into reserves affecting net assets available to pay members' benefits
20.  Transfers out of reserves affecting net assets available to pay members' benefits

21.  Change in net assets available to pay members' benefits

Reporting Form SRF 800.0

Financial Statements

Instructions

These instructions assist completion of Reporting Form SRF 800.0 Financial Statements (SRF 800.0). SRF 800.0 collects information on the financial position of a small APRA fund (SAF) or single member approved deposit fund (SMADF). Information reported in SRF 800.0 is required primarily for prudential, publication and statistical purposes.

Reporting level

SRF 800.0 must be completed for each SAF and SMADF.

Reporting basis and unit of measurement

Report all items on SRF 800.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on SRF 800.0 must be reported as at the end of the reporting period.

Items on SRF 800.0 are to be reported as thousands of dollars.

Specific instructions

Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Financial position

Item 1 to item 7 inclusive collect information about the assets and liabilities of the SAF or SMADF, including information to assist the annual determination of APRA's supervisory levies.