Document ID: chunk:federal_register_of_legislation:F2015L01011:body:0:p5
Version: federal_register_of_legislation:F2015L01011
Segment Type: other
Provision Reference: 
Character Range: 12837–15816

801.0

Investments and Investment Flows

Instructions

These instructions assist completion of Reporting Form SRF 801.0 Investments and Investment Flows (SRF 801.0). SRF 801.0 collects information on the asset allocation and investment flows of a small APRA fund (SAF) or single member approved deposit fund (SMADF). Information reported in SRF 801.0 is required primarily for prudential, publication and statistical purposes.

Reporting level

SRF 801.0 must be completed for each SAF or SMADF.

Reporting basis and unit of measurement

Report all items on SRF 801.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Assets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee is free to use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee should attempt to use the same exchange rates across all returns to APRA. For APRA reporting purposes, an RSE licensee may continue to apply the Australian Accounting Standards when converting income and expenses to AUD.

Note: for the major currencies, an RSE licensee may want to use the exchange rates available in the Reserve Bank of Australia (RBA), which are available on the RBA website: http://www.rba.gov.au/statistics/hist-exchange-rates/index.html.

Items on SRF 801.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period.

Items on SRF 801.0 are to be reported as thousands of dollars and percentages. Report percentages as a whole number to one decimal place, i.e. 10 per cent is to be reported as 10.0.

Certain items in SRF 801.0 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:

    (a)           where the ultimate investment is held directly by the RSE licensee, reporting that investment;

    (b)           where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and

    (c)           where the ultimate investment is not held 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.[4]

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.

Total investments

Item 1 collects information about the domicile of investments and