Document ID: chunk:federal_register_of_legislation:F2015L01291:body:0:p5
Version: federal_register_of_legislation:F2015L01291
Segment Type: other
Provision Reference: 
Character Range: 11560–14816

reserve  of which: Earnings on reserve  Transfer out of reserve  of which: Loss on reserve  Closing balance
(1)                           (2)                    (3)                            (4)                      (5)                        (6)

  22.2.  Total reserves

23.  Total liability for members' benefits
  23.1.  Defined contribution members' benefits
  23.2.  Defined benefit members' benefits
  23.3.  Unallocated contributions
24.  Surplus/deficit in net assets

25.  Fund balance for levies
  25.1.  Net assets available for members' benefits as at 30 June
  25.2.  Notional balance as at 30 June
  25.3.  Unaudited net assets available for members' benefits as at 30 June

Reporting Form SRF 320.0

Statement of Financial Position

Instructions

These instructions assist completion of Reporting Form SRF 320.0 Statement of Financial Position (SRF 320.0). SRF 320.0 collects information on the financial position of a registrable superannuation entity (RSE). Information reported in SRF 320.0 is required primarily for prudential, publication and statistical purposes. Information reported in SRF 320.0 is also required for the purposes of the Australian Bureau of Statistics.

Reporting level

SRF 320.0 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF). .

Reporting basis and units of measurement

Report all items on SRF 320.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on SRF 320.0 must be reported as at the end of the reporting period, at 30 June or with respect to transactions that occurred during the reporting period.  Report information with respect to transactions occurred during the reporting period on a year to date basis, rather than for the individual quarter alone.

Items on SRF 320.0 are to be reported as thousands of dollars.

These instructions specify the reporting basis that applies to each item.

Specific instructions

Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Assets

Item 1 to item 11 inclusive collect information about the assets held by the RSE.

Reporting basis: report item 1 to item 11 inclusive as at the end of the reporting period.

Item 1       Report total receivables in item 1.

             Report the portion of total receivables that are contributions receivable in item 1.1.

Receivables  Represents short term liabilities owed by debtors.

Contributions receivable  Represents a contribution that is accrued, but not yet received. Includes: employer contributions, member contributions and defined benefit contributions.

Item 2       Report the value of investments in item 2. The value reported must equal the value reported in item 1.1 column 1 of Reporting Form SRF 530.0 Investments or Reporting Form SRF 530.1 Investments and Investment Flows.

Investments  Represents the purchase of a financial product or other item of value with an expectation of favourable future returns. Excludes: derivative assets, derivative liabilities and property, plant and equipment.

Item 3                                                                   Report the value of securities purchased