Document ID: chunk:federal_register_of_legislation:F2023L00591:front:0:p5
Version: federal_register_of_legislation:F2023L00591
Segment Type: other
Provision Reference: 
Character Range: 10840–13678

22.         In this Reporting Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.
23.         Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.

Reporting Form SRF 550.0

Asset Allocation

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 550.0 Asset Allocation (SRF 550.0). This form collects information relating to the asset allocation and investments of registrable superannuation entities.

General directions and notes

Reporting level
SRF 550.0 must be completed for each investment option within an RSE, defined benefit RSE, PST or ERF excluding the following:

       * investment options which are permitted to be aggregated in Table 3 of Reporting Form SRF 605.0 RSE Structure (SRF 605.0);
       * investment options which solely underlie defined benefits;
       * investment options which are reported on SRF 605.0 under investment option category Annuity; and
       * investment options which solely underlie products with the Superannuation Product Category Type of 'Insurance Only' or 'Whole of Life or Endowment'.

Reporting tables
Tables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.

The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has 'Y' in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.

Reporting basis and unit of measurement
Report all items on SRF 550.0 in accordance with the Australian Accounting Standards.

Assets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates