Document ID: chunk:federal_register_of_legislation:F2015L01006:body:0:p8
Version: federal_register_of_legislation:F2015L01006
Segment Type: other
Provision Reference: 
Character Range: 21119–24071

changes in the market value of investments. Includes: impairment charges and provisions.

Realised gains/losses          Represents changes in the value of investments as a result of closing or disposal of investments.

Foreign exchange gains/losses  Represents changes in the value of investments as a result of unrealised and realised changes in currency exchange rates which are used to translate or value investments.

Movements in indirectly held investments
Item 2 collects changes in value of indirectly held investments by asset class, asset domicile, asset listing, fixed income type and fixed income currency type, within the investment vehicle, 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 2 in thousands of dollars.

APRA-look through basis: Report column 6 to column 11 inclusive on an APRA-look through basis. Report column 6 with respect to transactions made by the RSE in acquiring or disposing of units of the investment vehicle; report column 7 with respect to income received by the RSE from the investment vehicle; report column 8 to column 11 inclusive with respect to information about gains and losses reported to the RSE by the investment vehicle. Where movements of particular asset class type, asset domicile type, asset listing, fixed income and currency type represented in the underlying investments are known, report these in column 6 to column 11 inclusive. Where only the movements for the investment vehicle are known, allocate these movements to each combination of asset class type, asset domicile type, asset listing, fixed income and currency type represented in the underlying investments as reported in item 3 on Reporting Form SRF 530.0 Investments. If only information about the end of period asset allocation for the vehicle is available, allocate all income, gains and losses using end of period asset allocations.

Example: An investment in a wholesale trust is reported as 80,000 Australian domicile listed equity and 1,200,000 International domicile unlisted property in item 3 on Reporting Form SRF 530.0 Investments. The wholesale trust reports to the RSE licensee that year-to-date investment income is 10,000,000, unrealised gains are 20,000,000 and realised losses are -5,000,000 with no foreign exchange gains/losses. The RSE had a net purchase of an additional 30,000,000 units in the trust. If the RSE licensee has no further information on the breakdown of these numbers to specific asset classes, report item 2 as:

(1)       (2)            (3)       (4)  (5)  (6)     (7)    (8)     (9)     (10)   (11)
Equity    Australia      Listed    NA   NA   12,000  4,000  8,000   -2,000  6,000  0
Property  International  Unlisted  NA   NA   18,000