Document ID: chunk:federal_register_of_legislation:F2015L01984:body:0:p13
Version: federal_register_of_legislation:F2015L01984
Segment Type: other
Provision Reference: 
Character Range: 37807–40687

trust, life company guaranteed, life company investment linked, life company other, listed retail trust, pooled superannuation trust, unlisted retail trust, wholesale trust and 'other indirect investment'.

Interposed associate  Represents a connected entity that has been engaged to manage some or all of the investments of the RSE that invests in other investment vehicles. Exclude: an investment vehicle that holds the RSE's investment. Reference: SIS Act, s. 12.

Large exposures by country of investment

Item 4 and item 5 collect investments by the geographic location in which the investment is held.

Directly held investments - large exposures by country of investment

Item 4 collects information about directly held investments by country of the investment.

Where the aggregate value of directly held investments in a country is less than one per cent of the RSE's total investments, the country does not need to be reported. Appendix 2 contains a list of countries with information on the extra jurisdictions/territories covered by each country name.

Unit of measurement: report item 4 column 2 as thousands of dollars.

APRA-look through basis: report item 4 on a non APRA-look through basis.

Item 4  For each country of investment where the aggregate value of directly held investments in that country is greater than or equal to one per cent of the total investments of the RSE, report the country in column 1 and aggregate value of directly held investments in column 2.

        Report each country on a separate line. See Appendix 2 for a listing of countries.

Indirectly held investments - large exposures by international exposure

Item 5 collects information about indirectly held investments according to the domicile of the investment vehicle, information regarding whether the investment vehicle is an associate of the RSE licensee or RSE and the region of international exposure.

The unit of measurement for item 5 is the combination of: domicile of investment vehicle, associate, international region exposure and country.

Where the aggregate value of indirectly held investments with associates of the RSE licensee or RSE, by domicile of investment vehicle, international region exposure and country is less than one per cent of the total investments of the RSE, the investment does not need to be reported.

Where the aggregate value of indirectly held investments with investment vehicles that are not associates of the RSE licensee or RSE, by domicile of investment vehicle, international region exposure and country is less than one per cent of the total investments of the RSE, the investment does not need to be reported.

Example: two non-connected investment vehicles domiciled in the U.S.A. that invest in Asia with an aggregate value of 6 per cent of the RSE's total investments, are to be aggregated and reported in a