Document ID: chunk:federal_register_of_legislation:F2015L01011:body:0:p7
Version: federal_register_of_legislation:F2015L01011
Segment Type: other
Provision Reference: 
Character Range: 18400–21246

formal agreement. Excludes: derivative assets and derivative liabilities.

Directly held                 Represents investments made by the RSE in its own name. Includes: investments held by a custodian in trust for the RSE.

Indirectly held               Represents an investment made via an investment vehicle.

Directly held investments

Item 2 collects the asset class, asset domicile and asset listing type for directly held investments.

Reporting basis: report item 2 as at the end of the reporting period.

Unit of measurement: report column 4 and column 6 in thousands of dollars; report column 5 as a percentage.

APRA-look through: report item 2 on a non APRA-look through basis.

Item 2  Report directly held investments in item 2. Indirectly held investments must be reported in item 3.

        Report, for each combination of asset class type, asset domicile type and asset listing type: the asset class type in column 1, the asset domicile type in column 2, the asset listing type in column 3, the value of the investment in column 4, the proportion of the investment which is currency hedged in column 5 and the portion of the investment which is invested via individually managed mandates in column 6.

        The proportion of the investment which is currency hedged must be reported in item 2 column 5 at the same level that it is implemented. If an RSE licensee implements currency hedging at an investment option level, the same percentage must be reported for all the international asset classes within the option. Likewise, for RSE licensees that implement currency hedging at asset class level, reporting to APRA must reflect the currency hedging for that particular asset class.

        Item 2.1 is a derived item. Report total value of directly held investments in item 2.1 column 4 as equal to the sum of values reported in item 2 column 4 and the total value of directly held investments which is invested via individually managed mandates in item 2.1 column 6 as the sum of the values reported in item 2 column 6.

        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'.

        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'.

        An investment must be reported as asset class type 'other' for reasons including, but not limited to, (a) an RSE licensee does not have sufficient information about an investment to classify it into the specified asset classes; or (b) an investment