Document ID: chunk:federal_register_of_legislation:F2023L00591:reg:13:p3
Version: federal_register_of_legislation:F2023L00591
Segment Type: reg
Provision Reference: reg 13 (pt 3/5)
Character Range: 34017–37123

all physical assets (having applied APRA-look through) together with the equivalent asset position of the derivative instruments.

When reporting indirectly held investments, apportion the value of the market exposure of any derivative contracts within the indirectly held investment to the asset class sector type(s) and asset class characteristics to which the derivatives relate. If derivative contracts are used within an indirectly held investment to hedge currency exposure, report the percentage of the indirectly held investment's net asset exposure that is currency hedged (refer to Table 2, column 15).

The proportion of the investment which is currency hedged must be reported at the same level that it is implemented.

       * If the RSE licensee implements currency hedging at asset class level, report the proportion of the investment which is currency hedged in Table 2, column 15.
       * If an RSE licensee implements currency hedging at an investment option level, report:

           * the value of the pre-hedging currency exposure in Table 2, column 13 using Currency Exposure as the strategic sector and the asset class sector type (In these instances, the value of the Currency Exposure is treated separately and does not contribute to the total value of the investment option.)
           * report the currency hedged (%) for the investment option in table 2 column 15 and
           * report the currency hedged (%) for each investment with Investment Domicile Type 'international' in table 2 column 15.
Where the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as 'Not Specified'. Report investment strategic sector listing type as 'Not Applicable' for asset class type 'Cash'.

Where the investment strategic sector domicile is not specified, report investment strategic sector domicile type as 'Not Specified'.
Report investment strategic sector international economy type as 'Not Applicable' for investment strategic sector domicile type 'Australian Domicile'. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as 'Not Specified'.
Where the investment listing is not known, report investment listing type as 'Not Applicable'.
Where the investment domicile is not known, report investment domicile type as 'Not Applicable'. Investment domicile is the domicile of the assets identified when applying the APRA-look through requirements, not the domicile of the investment vehicle.
Report investment international economy type as 'Not Applicable' for investment domicile type 'Australian Domicile'. Where the international economy type is not known, report investment domicile type as 'Not Applicable'.
Classify listed equity investments by the relevant market capitalisation where the investment strategy adopted predominantly pursues a portfolio of stocks with a micro, small, mid or large market capitalisation (relative to the country in which the stocks are listed); or by the market capitalisation classification in