Document ID: chunk:federal_register_of_legislation:F2015L01007:body:0:p11
Version: federal_register_of_legislation:F2015L01007
Segment Type: other
Provision Reference: 
Character Range: 28887–31968

combination of asset class type, asset domicile type, asset listing type fixed income type and fixed income currency type: the asset class type in column 1, the asset domicile type in column 2, the asset listing type in column 3, the fixed income type in column 4, the fixed income currency type in column 5, the net transactions of the investment in column 6, the income from the investment in column 7, the unrealised gains/losses of the investment in column 8, the realised gains/losses of the investment in column 9, the total gains/losses of the investment in column 10 and the portion of total gains/losses that are foreign exchange gains/losses in column 11.

                               Column 10 is a derived item. Report the total gains/losses of the investment in column 10 as the sum of unrealised gains/losses reported in column 8 and realised gains/losses reported in column 9.

                               Item 3.1 is a derived item. Report the total investment flows in item 3.1 as the totals of column 7 to column 11 inclusive reported in item 3.

                               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 APRA-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'.

                               The fixed income types are: Government debt, non Government debt, mortgage debt, credit and 'not applicable'. Fixed income types are only applicable to the asset class type fixed income. For asset class type fixed income, where the fixed income type is not known, report fixed income type as 'not applicable'.

                               The fixed income currency types are: Australian dollars, other currency and 'not applicable'. Fixed income currency types are only applicable to the asset class type fixed income. For asset class type fixed income, where the fixed income currency is not known, report fixed income currency as 'not applicable'.

                               Example: An investment option is an investment vehicle that is invested 50 per cent in Australian listed equity, 20 per cent in international unlisted equity and 30 per cent in Australian government debt and the RSE had $10,000 in net transactions (i.e. a net purchase of units of $10,000 value), received $20,000 in investment income from the investment vehicle, $30,000 in unrealised gains, $40,000 in realised gains, and $5,000 in foreign exchange gains. This would be reported as:

                               (1)           (2)