Document ID: chunk:federal_register_of_legislation:F2015L01007:body:0:p8
Version: federal_register_of_legislation:F2015L01007
Segment Type: other
Provision Reference: 
Character Range: 20668–23567

directly held and indirectly held investments, total investments and total assets of the MySuper investment option.

Reporting basis: report item 2 as at the end of the reporting period.

Unit of measurement: report item 2 column 6, item 2.1 and item 2.2 in thousands of dollars; report item 2 column 7 as a percentage.

APRA-look through basis:

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

For indirectly held investments: report item 2 on a 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 type, asset domicile type and asset listing type represented in the underlying investments.

For example, for international equities and Australian fixed income held in the same Australian trust, report the asset class as 'equities' and the asset domicile type as 'international' for the international equities, and report the asset class as 'fixed income' and the asset domicile type as 'Australia domicile' for the Australian fixed income investment.

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

As reporting on an APRA-look through basis is not required for hedge fund investments, the information reported need only cover the investments held by the RSE. Hedge fund investments must be reported in the asset class other.

Item 2              When reporting item 2, report the value of investments in column 6 in relation to the value of investments underlying MySuper interests.

                    Report, for each combination of asset class type, asset domicile type, asset listing type, fixed income type and fixed income currency type: the asset class type in column 1, the asset domicile type in column 2, the asset listing type in column 3, the fixed income type in column 4, the fixed income currency type in column 5, the value of the investment in column 6 and the currency hedged in column 7. Where asset domicile type 'international' is reported in column 2, report the currency hedged in column 7; otherwise, leave column 7 blank.

                    When reporting indirectly held investments, apportion the value of the market exposure of any derivative contracts within the indirectly held investment to the asset class type(s) to which the derivatives relate. The apportionment will enable the net asset value of the indirectly held investment to be reported in item 2, column 6.

                    If derivative contracts are used within an indirectly held investment to