Document ID: chunk:federal_register_of_legislation:F2015L00830:body:0:p6
Version: federal_register_of_legislation:F2015L00830
Segment Type: other
Provision Reference: 
Character Range: 18160–21258

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Reporting Form SRF 802.0

Fund Profile

Instructions

These instructions assist completion of Reporting Form SRF 802.0 Fund Profile (SRF 802.0). SRF 802.0 collects information on the membership profile and insurance arrangements of all small APRA funds (SAFs) or single member approved deposit funds (SMADFs). Information reported in SRF 802.0 is required primarily for prudential and publication purposes.

Reporting level

SRF 802.0 must be completed for each RSE licensee in respect of all SAFs and SMADFs in its business operations.

Reporting basis and unit of measurement

Report all items on SRF 802.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on SRF 802.0 must be reported as at the end of the reporting period and with respect to transactions that occurred during the reporting period.

Items on SRF 802.0 are to be reported as thousands of dollars and whole number.

These instructions specify the unit of measurement that applies to each item.

Specific instructions

Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Where the relevant organisation does not have an ABN, leave the ABN field blank e.g. where the organisation is domiciled in an overseas jurisdiction.

Membership and assets information

Terms highlighted in bold italics indicate that the definition is provided in these instructions.

Item 1 collects the membership profile and asset composition of each SAF or SMADF.

Reporting basis: report column 2, column 5 and column 6 as at the end of the reporting period; report column 3, column 4 and column 7 with respect to transactions that occurred during the reporting period.

Unit of measurement: report column 3 to column 7 inclusive as a whole number; report column 2 and column 6 as thousands of dollars.

Item 1                     For each SAF or SMADF, report the RSE ABN in column 1.

                           If the SAF or SMADF has defined benefit interests, report 'yes' in column 2; otherwise, report 'no'.

                           Report the number of new member accounts in column 3.

                           Report the number of closed member accounts in column 4.

                           Report the number member accounts in column 5.

                           For the number of member accounts reported in column 5, report the portion that are member accounts with a TFN in column 6 and the portion that are member accounts receiving benefit payments in column 7.

ABN                        Represents an 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.

Defined benefit interests  Represents a member interest that is a defined benefit interest or a defined benefit pension.