Document ID: chunk:federal_register_of_legislation:F2023L00591:reg:13:p1
Version: federal_register_of_legislation:F2023L00591
Segment Type: reg
Provision Reference: reg 13 (pt 1/5)
Character Range: 28178–31363

13      Investment Currency Hedging Ratio Percent                                      All filers     Percentage to 2 decimal places                                         Report the currency hedging ratio (%) of the investment.

Table 2: Actual asset allocation

APRA-look through basis
For directly held investments: report Table 2 on a non-APRA-look through basis.

For indirectly held investments: report Table 2 on an APRA-look though basis.

When reporting on an APRA-look through basis, information about the underlying investments in an investment vehicle must be reported. Investments in investment vehicles must be allocated to each combination of asset class sector type, asset class characteristic 1, asset class characteristic 2, asset class characteristic 3, domicile type, international economy type and listing type represented in the underlying investments.

When reporting the relevant asset class sector type of investments on an APRA-look through basis, an RSE licensee must seek information about the actual holdings of the first non-connected entity - investments and identify the asset class sector type(s) of these holdings. For example, the cash position in an equity portfolio must be reported as cash.

When the investment vehicle is an investment vehicle - connected entity, report on an APRA-look through basis: e.g. obtain information to classify the investment by all characteristics in Table 2.

When the investment vehicle is an investment vehicle - non-connected entity, report each combination of asset class sector type, domicile type, international economy type and listing type. Where information on asset class characteristic 1, asset class characteristic 2, asset class characteristic 3 and synthetic exposure are available, report this information. If not available, report based on best available or report 'not available'.

Where the investment options characteristics reported under SRS 605.0 are Investment Option Type of Listed Investment Company, Exchange Traded Product, or Investment Option Management Type of ' externally managed - non-connected entity' and Investment Option Strategy Type of ' Non-connected entity':

       * If data on the strategic sector type, strategic sector listing type, strategic sector domicile type and strategic sector international economy type of the investment are not available, report based on best available or report 'not available'.

       * If data on asset class characteristic 1, asset class characteristic 2, asset class characteristic 3 of the investment are not available, report based on best available or report 'not available'.

Where the investment option type is Separately Managed Account or Managed Discretionary Account, report the asset allocation of the model portfolio.

An RSE licensee is to submit a revised form by the reporting date:

       * where information was reported as 'not available' in the immediately preceding reporting period and the information becomes available during this reporting period; or
       * where information was reported on a best available basis in the immediately preceding reporting period and a material difference is identified