Document ID: chunk:federal_register_of_legislation:F2017L00724:body:0:p16
Version: federal_register_of_legislation:F2017L00724
Segment Type: other
Provision Reference: 
Character Range: 48054–51672

deposits, loans and placements, debt securities, shares, units in trust, securities purchased under agreement to resell and stock borrowing, derivatives with a gross positive market value, investments and/or insurance policies held in the statutory fund of life companies and receivables.

Member contribution                           Represents contributions made by a member including non-excluded capital gains or capital proceeds and personal injury payments, direct termination payments, other third party contributions (low income super tax offsets, government co-contributions and other family and friend contributions) and other contributions made by a person other than the employer. Reference: Member Contribution Statement.

Employer contribution                         Represents contributions made by an employer on behalf of the member.

                                              Includes: employer contributions made to an accumulation account on behalf of members to meet super guarantee, award or other obligations; contributions paid as a result of a salary sacrifice arrangement; transfers from consolidated revenue funds for EPSSSs and constitutionally protected funds; and super guarantee charge and the taxable component of any super holding accounts special account amounts which the ATO transferred to the provider on behalf of the member. Reference: Member Contribution Statement.

Defined benefit contribution                  Represents contributions made in respect of a member interest that is a defined benefit interest. Reference: SIS Regulations, r. 1.03AA.

Contributions receivable from the Government  Represents amounts receivable from Commonwealth and State Governments in respect of recognised unfunded liabilities to superannuation funds for public sector employees.

Insurance proceeds receivable                 Represents proceeds receivable on insurance claims that have been made/accepted by the insurer, but are not yet received from the insurer as at the end of the reporting period.

Item 12                                Report non-financial assets that are resident assets in item 12.

                                       Item 12.4 is a derived item. Report other non-financial assets as total non-financial assets reported in 12.5 minus the sum of:

                                           * land, dwellings and other building structures located in Australia reported in item 12.1;

                                           * equipment including information technology assets reported in item 12.2; and

                                           * intangible assets reported in item 12.3.

Equipment including technology assets  Represents all plant, equipment and technology assets not otherwise classified as land, dwellings and other building structures.

                                       Includes information technology assets (excluding software) utilised for business operation purposes.

Intangible assets                      Represents all intangible assets of finite and infinite life including goodwill.

                                       Include: Software utilised for business operation purposes.

Items 13 and 14  Item 13 is a derived item. Report other assets as total resident assets reported in item 14 minus items 2 through to 12 inclusive.

                 Report total resident assets in item 14.

                 Report total resident assets in column 1. Report the portion of total resident assets that is: denominated in a foreign currency in column 2 and the value for which payment is due in one year or less