Document ID: chunk:federal_register_of_legislation:F2015L01007:body:0:p6
Version: federal_register_of_legislation:F2015L01007
Segment Type: other
Provision Reference: 
Character Range: 14805–17861

by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[7]

These instructions specify the reporting basis, unit of measurement and APRA-look through basis that applies to each item.

Specific instructions

Terms highlighted in bold italics indicate that the definition is provided in these instructions. Additional definitions are provided at the end of these instructions.

Strategic asset allocation

Item 1 collects the strategic asset allocation for the MySuper investment option, including where the MySuper investment option is managed on a dynamic asset allocation basis, by asset class.

Reporting basis: report item 1 as at the end of the reporting period.

Unit of measurement: report column 4 to column 7 inclusive as a percentage.

APRA-look through basis: report item 1 on an APRA-look through basis, reporting the strategic asset allocation regardless of how investments are made.

Item 1                               Report, for each combination of asset class type, asset domicile type and asset listing type: the asset class type in column 1, the asset domicile type in column 2, the asset listing type of the investment in column 3, the benchmark asset allocation in column 4, the lower end of the allowable asset allocation range in column 5, the upper end of asset allocation range in column 6 and the currency hedging ratio in column 7. Where the investment option is managed on a dynamic asset allocation basis and a benchmark asset allocation has been adopted, report the allocation in column 4; otherwise, leave column 4 blank. Where the investment option does not have asset allocation ranges, and thus no lower or upper end, leave column 5 and column 6 blank. Where asset domicile type 'international' is reported in column 2, report the currency hedging ratio in column 7; otherwise, leave column 7 blank. If currency hedging is implemented at option level, the same percentage is to be reported for all the international asset classes within the option. Likewise, if currency hedging is implemented at asset class level, report the hedging ratio for that particular asset class.

                                     The asset class types are: cash, fixed income, equity, property, infrastructure, commodities and 'other'.

                                     The asset domicile types are: Australia domicile, international domicile and 'not applicable'. Where the asset domicile is not specified when setting the strategic asset allocation, report asset domicile type as 'not applicable'.

                                     The asset listing types are: listed, unlisted and 'not applicable'. Where the 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'