Document ID: chunk:federal_register_of_legislation:F2023L00591:reg:17:p1
Version: federal_register_of_legislation:F2023L00591
Segment Type: reg
Provision Reference: reg 17 (pt 1/5)
Character Range: 48486–51394

17      Investment Modified Duration Number                                        All filers     To 2 decimal places                                                                        Modified duration must be reported if the strategic sector type of the investment is Fixed Income, Fixed Income Excluding Credit or Credit and the asset class sector type is Fixed Income. Where modified duration cannot be determined for each applicable combination of asset class and characteristics, report the portfolio modified duration for the strategic sector to which the investment exposure belongs. Report the annualised modified duration number to 2 decimal places.

Reporting Form SRF 550.1

Investments and Currency Exposure

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 550.1 Investments and Currency Exposure (SRF 550.1). This form collects information relating to the investments and currency exposures of registrable superannuation entities.

General directions and notes

Reporting level
SRF 550.1 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF).

Reporting tables
Tables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.

The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has 'Y' in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.

Reporting basis and unit of measurement
Report all items on SRF 550.1 in accordance with the Australian Accounting Standards.

Amounts in SRF 550.1 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.

Items on SRF 550.1 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.

Certain items in SRF 550.1 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:

(a)   where the ultimate investment is held directly by the RSE licensee, reporting that investment;
(b)   where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and
(c)   where the ultimate investment is not held by the RSE licensee or a person