Document ID: chunk:federal_register_of_legislation:F2015L00819:body:0:p6
Version: federal_register_of_legislation:F2015L00819
Segment Type: other
Provision Reference: 
Character Range: 14565–17947

information for the top 20 standard employer-sponsors of the RSE based on number of member accounts as separate lines in item 3.

                                        Report the name of the standard employer-sponsor in column 1.

                                        Report the ABN of the standard employer-sponsor in column 2.

                                        Report the number of member accounts related to the standard employer-sponsor in column 3.

                                        Report the value of members' benefits of those member accounts in column 4 as the sum of defined contribution members' benefits and defined benefit members' benefits. Do not include unallocated contributions.

ABN                                     Represents an unique public identifier issued to an entity registered in the Australian Business Register to be used in dealings with government. A company registered under the Corporations Act 2001 or a business entity carrying on an enterprise in Australia is entitled to an ABN.

Member account                          Represents a distinct entry recorded in the register of member accounts (or other equivalent mechanism).

Defined contribution members' benefits  Represents the present obligation to pay benefits to defined contribution members and beneficiaries. Reference: Australian Accounting Standards.

Defined benefit members' benefits       Represents the present value of expected future benefit payments to defined benefit members and beneficiaries arising from membership, measured using actuarial assumptions and valuations where appropriate. Defined benefit members' benefits aligns with the concept of 'defined benefit member liabilities' as defined in Australian Accounting Standards.

Unallocated contributions  Represents contributions received but not yet allocated to specific member accounts or reserves. Reference: Australian Accounting Standards.

Segments within the RSE

Item 4 to item 6 inclusive collect different segments within the RSE, including MySuper products, sub-funds and select investment options.

Unit of measurement: report item 6.1 and item 6.2, column 2 as a whole number; report item 6.2 column 3 as thousands of dollars; report dates in item 6.2 column 4 as DD/MM/YYYY.

Item 4  Report each sub-fund within the RSE as a separate line in item 4.

        Report the unique identifier of the sub-fund as reported on Reporting Form SRF 001.0 Profile and Structure (Baseline) (SRF 001.0) in column 1.

        Report the name of the principal standard employer-sponsor of the sub-fund, where applicable, in column 2; otherwise leave blank.

        Report the ABN of the principal standard employer-sponsor of the sub-fund, where applicable, in column 3; otherwise leave blank.

Item 5                   Report each MySuper product as a separate line in item 5.

                         Report the MySuper identifier in column 1.

                         Report the URL of the website for the MySuper product in column 2.

                         Report the MySuper product type in column 3 as generic MySuper product; goodwill MySuper product; or MySuper product for large employer-sponsor.

                         If MySuper product for large employer-sponsor is reported in column 3, report the name and ABN of the principal standard employer-sponsor in column 4