Document ID: chunk:federal_register_of_legislation:F2015L00810:body:0:p4
Version: federal_register_of_legislation:F2015L00810
Segment Type: other
Provision Reference: 
Character Range: 8271–12567

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 SPS 160;

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

    reporting period means a period mentioned in paragraph 7 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;

    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 160.1: Defined Benefit Member Flows

Australian Business Number  Institution Name

Reporting Period            Scale Factor      Reporting Consolidation

Defined benefits measures

 1. Estimate of vested benefits

                                    Vested benefits  Net assets available for members' benefits (net of ORFR reserves)  Index
                                    (1)              (2)                                                                (3)
  1.1.  Defined benefit interests

Member flows

2.  Contributions
                                                                                                         Number of employer-sponsors  Defined benefit contributions
                                                                                                         (1)                          (2)
  2.1.  Total employer-sponsors
  2.2.  Employer-sponsors on a contribution holiday
  2.3.  Employer-sponsors that did not pay the recommended contribution rate
  2.4.  Employer-sponsors that did not pay certified minimum contributions at the recommended frequency
  2.5.  Employer-sponsors that have contributions in arrears
  2.6.  Employer-sponsors that have notified intent to cease contributions

                                                           Participation of employer-sponsor limited
  2.7.  Is participation of any employer-sponsor limited?  Yes
                                                           No

3.  Benefit payments

   3.1.  Benefit payments made
Member accounts                 Benefit payment
(1)                             (2)

   3.2.  Benefit payments made in accordance with actuarial recommendations?  Benefit payments according to actuarial recommendation
                                                                              Yes
                                                                              No
                                                                              Not applicable

 1.
 2.
 3.

4.  Reserves

  4.1.  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

    4.1.1.  Details of other reserves
  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)

  4.2.  Total reserves

Reporting Form SRF 160.1

Defined Benefit Member Flows

Instructions

These instructions assist completion of Reporting Form SRF 160.1 Defined Benefit Matters (SRF 160.1). SRF 160.1 collects information on defined benefit matters including the flow of defined benefit interests. Information reported in SRF 160.1 is required primarily for prudential and publication purposes.

Reporting level

SRF 160.1 must be completed for each defined benefit RSE and sub-fund.

For each defined benefit RSE,