Document ID: chunk:federal_register_of_legislation:F2015L01011:body:0:p14
Version: federal_register_of_legislation:F2015L01011
Segment Type: other
Provision Reference: 
Character Range: 37942–40826

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 6 as:

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

Item 6  Report indirectly held investments in item 6. Directly held investments must be reported in item 5.

        For item 6 report, for each combination of asset class type, asset domicile type and asset listing type: the asset class type in column 1, the asset domicile type in column 2, the asset listing type in column 3, net transactions in column 4, investment income in column 5, unrealised gains / losses in column 6, realised gains / losses in column 7, total gains / losses in column 8 and the portion of total gains / losses that are due to foreign exchange gains / losses in column 9.

        Column 8 is a derived item. Report total gains / losses in column 8 as equal to the sum of unrealised gains / losses reported in column 6 and realised gains / losses reported in column 7.

        Item 6.1 column 5 to column 9 inclusive are derived items. Report total movements in indirectly held investments in item 6.1 as equal to the sum of values reported in the corresponding columns in item 6.

        When reporting the movements of indirectly held investments, report the impact of indirectly held derivatives.

        The asset class types are: cash, fixed income, equity, property, infrastructure, commodities and 'other'.

        The asset domicile types are: Australia domicile, international domicile and 'not applicable'. Where the asset domicile is not known, report asset domicile type as 'not applicable'. Asset domicile is the domicile of the asset identified when applying the look through requirements, not the domicile of the investment vehicle.

        The asset listing types are: listed, unlisted and 'not applicable'. Report asset listing type as 'not applicable' for asset class type cash. Where the asset listing is not known, report asset listing type as 'not applicable'.

        An investment is to be reported as asset class type 'other' for reasons including, but not limited to, (a) an RSE licensee does not have sufficient information about an investment to classify it into one or more asset classes; or (b) an investment is in a different category than the combinations of: asset class type, asset domicile type and asset listing type.

        Exclude investments from asset class type 'other' investments that are in multi-asset class investment vehicles such as pooled superannuation trust, cash management trust, listed retail trust, unlisted retail trust, unlisted wholesale trust, life company capital guaranteed,