Document ID: chunk:federal_register_of_legislation:F2015L00830:body:0:p11
Version: federal_register_of_legislation:F2015L00830
Segment Type: other
Provision Reference: 
Character Range: 31769–34829

transactions with associates.

Transactions may be aggregated in item 5 and item 6 only where they occurred during the same reporting period, and where the counterparty, relationship, and the other characteristics of the transactions are the same.

Report each transaction with associates as a separate line in item 5 and item 6. Do not report static investments/liabilities with associates for which there have been no transactions during the reporting period.

Reporting basis: report item 5 column 4 and item 6 column 4 with respect to transactions that occurred during the reporting period.

Unit of measurement: report item 5 column 4 and item 6 column 4 as thousands of dollars.

Item 5                   Report all income that is either other investment income or operating income of the SAF or SMADF which relates to an associate transaction in item 5. Do not include income that is reported on Reporting Form SRF 800.0 Financial Statements under the categories investment income, unrealised gains/losses, realised gains/losses, total gains/losses, physical foreign exchange gains/losses or derivative foreign exchange gains/losses in item 5.

                         Report the income transaction by relationship type in item 5.1. Report the type of relationship in column 1. The types of relationship are: RSE licensee, connected entity, joint venture, parent entity, other entity, director, employee or contractor or consultant, director of associate, associate of director (associate of RSE licensee) or associate of director (non-associate of RSE licensee). If the type of relationship is not listed in item 5.1 column 1, report the income transaction in item 5.2. Report the description of the type of relationship with the associate in item 5.2 column 1.

                         For item 5.1 and item 5.2, report the name of the associate in column 2 and ABN of the associate in column 3.

                         For item 5.1 and item 5.2, report the value of income received from the associate in column 4, the type of income received as other investment income or operating income in column 5 and a description of the income in column 6.

                         Report the value of income received in column 4 and type of income received in column 5 as equivalent to how income is reported on Reporting Form SRF 800.0 Financial Statements for each respective SAF or SMADF.

Other investment income  Represents gross revenue in the form of income or distributions from investments. Excludes: interest, dividends, rental income, trust distributions, realised gains/losses and unrealised gains/losses.

Operating income         Represents income sourced from miscellaneous operating activities. Includes: income from scrip lending; income associated with underwriting activities; fees and commissions; rebates on costs, commissions and charges; and other miscellaneous income. Excludes: investment income.

Item 6               Report all expenses of the SAFs and SMADFs within the RSE licensee's business operations which relate to