Document ID: chunk:federal_register_of_legislation:F2015L01984:body:0:p11
Version: federal_register_of_legislation:F2015L01984
Segment Type: other
Provision Reference: 
Character Range: 32585–35580

of asset class type fixed income. For asset class type fixed income, where the fixed income type is not known, report fixed income type as 'not applicable'.

              The fixed income currency types are: Australian dollars, other currency and 'not applicable'. The fixed income currency types are only applicable to investments of asset class type fixed income. For asset class type fixed income, where the fixed income currency is not known, report fixed income currency as 'not applicable'.

              The exposure types are: 'MySuper product' if any MySuper product in the RSE are exposed to the investment; 'defined benefit interests' if any defined benefit interests in the RSE are exposed to the investment, 'MySuper product and defined benefit interests' if both MySuper product and defined benefit interests in the RSE are exposed to the investment and 'neither' if neither MySuper product or defined benefit interests in the RSE are exposed to the investment.

ABN           Represents a 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.

Associate     Represents an associate within the meaning given in s. 12 of the SIS Act.

Review date   Represents the date on which the RSE licensee last reviewed the investment vehicle. Reference: Prudential Standard SPS 530 Investment Governance.

Gearing       Represents borrowings for the purpose of boosting the return on capital and income via additional investment. Includes: derivative securities which achieve a gearing effect.

Indirectly held investments - exposure concentrations in underlying investments

Item 3 collects indirectly held investments via investment vehicles that are connected to the RSE licensee or RSE and the underlying investment vehicles of those investments. Information is only collected where the underlying investment represents at least one per cent of the total investments of the RSE. This is referred to as APRA-look through basis reporting on investment vehicles; an illustration of this is provided below.

Item 3 column 1 to column 3 inclusive collects the indirectly-held investment. Item 3 column 4 to column 9 inclusive collects the underlying investment.

An underlying investment vehicle may invest in another investment vehicle. Where this investment in another investment vehicle represents at least one per cent of the total investments of the RSE, treat the underlying investment as an indirectly-held investment and report the information on a new line in item 3.

Repeat this reporting process for each indirectly-held investment with a connected investment vehicle which has an underlying investment that represents at least one per cent of the total investments of the RSE.

Figure 1: Illustration of APRA-look through basis

The diagram below provides