Document ID: chunk:federal_register_of_legislation:F2015L00815:body:0:p5
Version: federal_register_of_legislation:F2015L00815
Segment Type: other
Provision Reference: 
Character Range: 12580–16914

relationship types
Details of other entity or person                          Name   ABN  Value of income received  Income type              Description of income
(1)                                                        (2)    (3)  (4)                       (5)                      (6)
                                                                                                 Other investment income
                                                                                                 Operating income

4.  Expense transactions with associates

    4.1.  Information by relationship type
Relationship                                           Name   ABN  Value of expense paid  Expense type                           Description of expense
(1)                                                    (2)    (3)  (4)                    (5)                                    (6)
RSE licensee                                                                              Investment expenses
Connected entity                                                                          Administration and operating expenses
Joint venture                                                                             Advice expenses
Parent entity                                                                             Insurance administration expenses
Director
Employee or contractor or
consultant
Director of associate
Associate of director (associate of RSE licensee)
Associate of director (non associate of RSE licensee)

    4.2.  Information of other relationship types
Details of other entity or person                  Name   ABN  Value of expense paid  Expense type                           Description of expense
(1)                                                (2)    (3)  (4)                    (5)                                    (6)
                                                                                      Investment expenses
                                                                                      Administration and operating expenses
                                                                                      Advice expenses
                                                                                      Insurance administration expenses

Reporting Form SRF 331.0

Services

Instructions

These instructions assist completion of Reporting Form SRF 331.0 Services (SRF 331.0). SRF 331.0 collects information relating to all services provided to a registrable superannuation entity (RSE) both by the RSE licensee and by external service providers. Information reported in SRF 331.0 is required primarily for prudential and publication purposes.

Reporting level

SRF 331.0 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF).

Reporting basis and unit of measurement

Report all items on SRF 331.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Items on SRF 331.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period.

Items on SRF 331.0 must to be reported as thousands of dollars, DD/MM/YYYY or as whole numbers.

All services undertaken with respect to an RSE both by the RSE licensee and by external service providers must be reported on SRF 331.0, regardless of whether the expense associated with the service is an expense of the RSE.

There is no materiality threshold for reporting on SRF 331.0. For the avoidance of doubt, all material outsourced activities (as defined under Prudential Standard SPS 231 Outsourcing (SPS 231)) must be reported to APRA on SRF 331.0. Where a service is provided, but it does not affect the operation of the RSE, APRA considers it reasonable for an RSE licensee to not report this service on SRF 331.0.

Specific instructions

Terms highlighted in bold italics indicate that the definition is provided in these instructions. Additional definitions are provided at the end of 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.

Notifying APRA of new outsourcing agreements and updated information