Document ID: chunk:federal_register_of_legislation:F2021L01293:front:0:p4
Version: federal_register_of_legislation:F2021L01293
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Character Range: 8021–10827

of this Reporting Standard.

RSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, ERF, small APRA fund or single member approved deposit fund[4].
RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.
RSE licensee has the meaning given in subsection 10(1) of the SIS Act.
SIS Act means Superannuation Industry (Supervision) Act 1993.
21.         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.
22.         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 611.0

Member Accounts

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 611.0 Member Accounts (SRF 611.0).

General directions and notes

Reporting level
SRF 611.0 must be completed for each RSE, defined benefit RSE and ERF.

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 611.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Member accounts are to be reported as whole numbers and members' benefits are to be reported in whole dollars.

Items on SRF 611.0 must be reported as at the end of the reporting period.

Specific instructions

Definitions

Terms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).

Table 1: Member accounts
Report, as at the end of the reporting period, the number of member accounts and the value of members' benefits for each unique combination of age, sex, members' benefit bracket and inactive