Document ID: chunk:federal_register_of_legislation:F2015L01007:body:0:p10
Version: federal_register_of_legislation:F2015L01007
Segment Type: other
Provision Reference: 
Character Range: 26122–29116

where the fixed income currency is not known, report fixed income currency as 'not applicable'.

Currency hedged     Represents where derivative financial instruments are used to reduce the risk of adverse currency movements.

Effective exposure  Represents the sum of the value of all physical assets together with the equivalent asset position of the derivative instruments. The equivalent asset position of a derivative is the dollar amount of the underlying physical asset that needs to be held to generate the same return as holding the derivative.

Assets              Represents a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. Reference: Australian Accounting Standards.

Physical assets     Represents an item of economic, commercial or exchange value that has a tangible or material existence. Includes: precious metals, property, plant and equipment and oil.

Movements in directly held and indirectly held investments

Item 3 collects the movements of the MySuper investment option by asset class.

Reporting basis: report item 3 with respect to transactions that occurred during the reporting period.

Unit of measurement: report item 3 in thousands of dollars.

APRA-look through basis:

For directly held investments: report item 3 on a non APRA-look through basis.

For indirectly held investments: report item 3 on an APRA-look though basis. Report column 6, column 8 to column 11 inclusive with respect to unit holdings in the investment vehicle, as reported by the investment vehicle; report column 7 with respect to income from the investment vehicle. Where movements of particular asset class type, asset domicile type and asset listing type represented in the underlying investments are known, report these movements in column 6 to column 11 inclusive. Where only the movements for the investment vehicle are known, allocate these movements to each combination of asset class type, asset domicile type, asset listing type, fixed income type and fixed income currency type represented in the underlying investments as reported in item 2.

Item 3                         When reporting item 3, report the movements in investments in column 6 to column 11 inclusive in relation to the movements in investments underlying MySuper interests. The information reported in item 3 must represent the net movement of each asset class type.

                               The net movement of each asset class type is calculated as the sum of the movements in physical assets (having applied an APRA-look through basis for indirectly held investments) together with the movements in derivatives.

                               Report, for each combination of asset class type, asset domicile type, asset listing type fixed income type and fixed income currency type: the asset class type in column 1, the asset domicile type in column 2, the asset listing type in column 3,