Document ID: chunk:federal_register_of_legislation:F2015L01984:body:0:p1
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Financial Sector (Collection of Data) (reporting standard) determination No. 37 of 2015

Reporting Standard SRS 532.0 Investment Exposure Concentrations

Financial Sector (Collection of Data) Act 2001

I, Steven Davies, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901:

(a)   REVOKE Financial Sector (Collection of Data) (reporting standard) determination No. 27 of 2014, including Reporting Standard SRS 532.0 Investment Exposure Concentrations made under that Determination; and

(b)   DETERMINE Reporting Standard SRS 532.0 Investment Exposure Concentrations, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 3 of the reporting standard.

Under section 15 of the Act, I DECLARE that the reporting standard shall begin to apply to those financial sector entities, and the revoked reporting standard shall cease to apply, on 1 July 2016.

This instrument commences on date of registration on the Federal Register of Legislative Instruments.

Dated: 10 December 2015

[Signed]

Steven John Davies
General Manager, Statistics

Interpretation

In this Determination:

APRA means the Australian Prudential Regulation Authority.

financial sector entity has the meaning given by section 5 of the Act.
Schedule

Reporting Standard SRS 532.0 Investment Exposure Concentrations comprises the 29 pages commencing on the following page.

Reporting Standard SRS 532.0

Investment Exposure Concentrations

Objective of this Reporting Standard
This Reporting Standard sets out the requirements for the provision of information to APRA relating to movements in the investments of a registrable superannuation entity.
It includes Form SRF 532.0 Investment Exposure Concentrations and associated specific instructions and must be read in conjunction with Prudential Standard SPS 530 Investment Governance.

Authority

     1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.

Purpose

    2.             Information collected in Form SRF 532.0 Investment Exposure Concentrations (SRF 532.0) is used by APRA for the purposes of prudential supervision and publication, including assessing compliance with Prudential Standard SPS 530 Investment Governance. It may also be used by the Australian Bureau of Statistics.

Application and commencement

    3.             This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF) within its business operations.[1]

    4.             This Reporting Standard applies for reporting periods ending on or after 1 July 2016.

Information required

    5.             An RSE licensee to which this Reporting Standard applies must provide APRA with the information required by SRF 532.0 in respect of each reporting period.

Forms and method of submission

    6.             The information required by this Reporting Standard must be given to APRA in electronic format using the 'Direct to