Document ID: chunk:federal_register_of_legislation:F2015L01007:body:0:p7
Version: federal_register_of_legislation:F2015L01007
Segment Type: other
Provision Reference: 
Character Range: 17574–20915

listing is not specified when setting the strategic asset allocation, report asset listing type as 'not applicable'. Report asset listing type as 'not applicable' for asset class type cash.

                                     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 relevant combinations of: asset class type, asset domicile type and asset listing type.

                                     Exclude from asset class type 'other' investments 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 guaranteed, life company investment linked and life company other. Investments in these investment vehicles must be allocated to each asset class, asset domicile and asset listing represented in the underlying investment.

                                     Examples of other investments include: hedge funds, mezzanine debt, convertible debt.

                                     Examples of listed equity investments include: common shares, preference shares. Exchange traded funds (ETFs) and listed trusts are to be allocated to the asset class of the underlying asset. Include equity ETFs, and listed equity trusts in listed equity. Exclude non-equity ETFs and listed trusts such as: fixed income ETFs, commodity ETFs, listed property trusts and listed infrastructure trusts.

                                     Examples of unlisted equity investments include: venture capital, private equity.

                                     Examples of commodities include: precious metals, agricultural natural resources, energy, livestock, commodity ETFs, exchange traded commodities (ETCs).

Benchmark asset allocation           Represents the target proportion of assets which the RSE licensee has adopted as being appropriate in order to meet the investment objectives of the investment strategy. Reference: Prudential Standard SPS 530 Investment Governance.

Lower end of asset allocation range  Represents the minimum proportion of assets to be invested in an asset class to meet the investment objectives of the investment strategy. Reference: Prudential Standard SPS 530 Investment Governance.

Upper end of asset allocation range  Represents the maximum proportion of assets to be invested in an asset class to meet the investment objectives of the investment strategy. Reference: Prudential Standard SPS 530 Investment Governance.

Currency hedging ratio               Represents the target level of currency hedging (i.e. where derivative financial instruments are used to reduce the risk of adverse currency movements), which the RSE licensee has adopted as being appropriate to meet the investment objectives of the investment strategy.

Directly held and indirectly held investments

Item 2 collects the 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