Document ID: chunk:federal_register_of_legislation:F2023L00591:reg:13:p2
Version: federal_register_of_legislation:F2023L00591
Segment Type: reg
Provision Reference: reg 13 (pt 2/5)
Character Range: 31079–34308

'not available' in the immediately preceding reporting period and the information becomes available during this reporting period; or
       * where information was reported on a best available basis in the immediately preceding reporting period and a material difference is identified during this reporting period.

Instructions
Report the value of investments held in respect of each investment option. For each investment, report the strategic sector, and the listing type, domicile type and international economy type of the strategic sector which the investment is allocated to. Report the asset class sector type, asset class characteristic 1, asset class characteristic 2, asset class characteristic 3, domicile type, international economy type and listing type of the investment according to the relevant look-through basis above.

Investments in investment vehicles must be allocated to each investment asset class sector type, investment asset class characteristic 1 type, investment asset class characteristic 2 type, investment asset class characteristic 3 type, investment listing type, investment domicile type and investment international economy type represented in the underlying investment.

Exchange traded funds (ETFs) and listed trusts are to be allocated to the investment asset class sector type of the underlying asset with investment listing type as 'Listed'. Include equity ETFs and listed equity trusts with investment asset class sector type as 'Equity'. Include non-equity ETFs and listed trusts in the investment asset class sector type of the underlying asset with investment listing type as 'Listed'.  For example, report investment asset class sector type for fixed income ETFs as 'Fixed Income', commodity ETFs as 'Alternatives', listed property trusts as 'Property' and listed infrastructure trusts as 'Infrastructure'.

For investments in connected diversified property investment vehicles or unlisted direct property assets, report asset class characteristic 1 using either property development or property established.

For investments in connected diversified infrastructure investment vehicles or unlisted direct infrastructure assets, report asset class characteristic 1 using either infrastructure development or infrastructure established.

Alternative strategy funds are to be allocated to the investment asset class sector type 'Alternatives' with the strategy classified under investment asset class characteristic 2. Commodities are to be allocated to the investment asset class sector type 'Alternatives' with investment asset class characteristic 2, as 'Alternatives Commodities'. Other alternative assets are to be allocated to the investment asset class sector type 'Alternatives' with investment asset class characteristic 2, as 'Alternatives Other'.

The value of investments reported in Table 2, column 13 must be calculated on an effective exposure basis as the sum of the value of all physical assets (having applied APRA-look through) together with the equivalent asset position of the derivative instruments.

When reporting indirectly held investments, apportion the value of the market exposure of any derivative contracts within the indirectly held investment to the