Document ID: chunk:federal_register_of_legislation:F2015L01984:body:0:p15
Version: federal_register_of_legislation:F2015L01984
Segment Type: other
Provision Reference: 
Character Range: 43161–46204

Unit of measurement: report column 5 as a percentage; report column 6 to column 9 inclusive as thousands of dollars.

APRA-look through basis: report item 6 on a non APRA-look through basis.

Item 6                   Report each directly held equity investment in an unlisted corporation, unlisted private trust, limited partnership or joint venture that represents more than one per cent of total investments of the RSE as a separate line in item 6.

                         For each investment, report the unlisted entity type in column 1, the name of the entity in column 2 and the ABN of the entity in column 3.

                         If the entity is an associate of the RSE licensee or RSE, report 'yes' in column 4; otherwise, report 'no'.

                         Report the ownership percentage in the entity in column 5, the initial cost of the investment in column 6, the value of the investment in column 7, distributions from the entity that are recognised as income by the RSE in column 8, the value of commitments outstanding in column 9 and the exposure type in column 10. Where the initial cost involves multiple acquisitions, report the total of the cost of each acquisition.

                         The unlisted entity types are: unlisted corporation, unlisted private trust, limited partnership, joint venture and other.

                         The exposure types are: 'MySuper product' if any MySuper product in the RSE are exposed to the investment; 'defined benefit interests' if any defined benefit interests in the RSE are exposed to the investment, 'MySuper product and defined benefit interests' if both MySuper product and defined benefit interests in the RSE are exposed to the investment and 'neither' if neither MySuper product or defined benefit interests in the RSE are exposed to the investment.

Ownership percentage     Represents the portion of ownership held by the RSE in the investment.

Initial cost             Represents the amount at which the investment was first made.

Distributions            Represents gross revenue in the form of distributions received in lieu of the investment. Reference: Australian Accounting Standards.

Commitments outstanding  Represents the amount of legally enforceable contractual commitments to invest additional funds in the asset at any time in the future.

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