Document ID: chunk:federal_register_of_legislation:F2015L01011:body:0:p12
Version: federal_register_of_legislation:F2015L01011
Segment Type: other
Provision Reference: 
Character Range: 32188–35503

losses in column 8 and the portion of total gains / losses that are due to foreign exchange gains / losses in column 9.

                               Column 8 is a derived item. Report total gains / losses in column 8 as equal to the sum of unrealised gains / losses reported in column 6 and realised gains / losses reported in column 7.

                               Item 5.1 column 5 to column 9 inclusive are derived items. Report total movements in directly held investments in item 5.1 column 5 to column 9 inclusive as equal to the sum of values reported in the corresponding column in item 5.

                               The asset class types are: cash, fixed income, equity, property, infrastructure, commodities and 'other'.

                               The asset domicile types are: Australia domicile, international domicile and 'not applicable'. Where the asset domicile is not known, report asset domicile type as 'not applicable'. Asset domicile is the domicile of the assets identified when applying the look through requirements, not the domicile of the investment vehicle.

                               The asset listing types are: listed, unlisted and 'not applicable'. Report asset listing type as 'not applicable' for asset class type cash. Where the asset listing is not known, report asset listing type as 'not applicable'.

                               An investment is to be reported as asset class type 'other' for reasons including, but not limited to, (a) an RSE licensee does not have sufficient information about an investment to classify it into one or more asset classes; or (b) an investment is in a different category than the combinations of: asset class type, asset domicile type and asset listing type.

                               Exclude investments from asset class type 'other' investments that are in multi-asset class investment vehicles such as pooled superannuation trust, cash management trust, listed retail trust, unlisted retail trust, unlisted wholesale trust, life company capital guaranteed, life company other and life company investment linked. Investments in these investment vehicles must be allocated to each asset class, asset domicile and asset listing type represented in the underlying investment.

                               Examples of other investments include: hedge funds, mezzanine debt, convertible debt.

                               Examples of listed equity investments include: common shares, preference shares. ETFs and listed trusts are to be allocated to the asset class of the underlying asset. Include equity ETFs, and listed equity trusts in listed equity. Exclude non-equity ETFs and listed trusts such as: fixed income ETFs, commodity ETFs, listed property trusts and listed infrastructure trusts.

                               Examples of unlisted equity investments include: venture capital, private equity.

                               Examples of commodities include: precious metals, agricultural natural resources, energy, livestock, commodity ETFs, ETCs.

Net transactions               Represents the net of all acquisition and disposal transactions, which involve the exchange of valuable consideration between counterparties.

Investment income              Represents gross revenue in the form of