{"id":"F2021L01284","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 16 of 2021","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-16-of-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":102073,"registerId":"commonwealth-F2021L01284-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard SRS 550.0","sectionType":"part","heading":"Reporting Standard SRS 550.0","content":"![](image.002.png)\n\n# Reporting Standard SRS 550.0\n\n# Asset allocation\n\n![](image.003.png)\n\n### Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.\n\n### Purpose\n\n2. Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.\n\n### Application\n\n3. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF) within its business operations[\\[1\\]](#_ftn1).\n\n### Commencement\n\n4. This Reporting Standard commences on the day it is registered on the Federal Register of Legislation.\n\n### Reporting periods\n\n5. Reporting periods under this Reporting Standard are each calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year).\n\n### Historical information required\n\n6. RSE licensees must provide information required by this Reporting Standard under Table 1 of SRF 550.0 for each reporting period ending on or after 30 June 2014 but before 30 June 2021.\n\n7. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 where the information relates to an investment option underlying a MySuper product or a trustee-directed product, by 28 February 2022.\n\n8. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 where the information relates to any other investment option, by 28 July 2022.\n\n### Initial information required\n\n9. RSE licensees must provide information required by this Reporting Standard under SRF 550.0 for each reporting period ending on or after 30 June 2021 but before 30 June 2022.\n\n10. An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 9 where the information relates to an investment option underlying a MySuper product for the reporting period ending on 30 June 2021, by 30 September 2021.\n\n11. An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 9 where the information relates to an investment option underlying a trustee-directed product for the reporting period ending on 30 June 2021, by 28 October 2021\n\n12. An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 9, where the information relates to an investment option underlying a MySuper product or trustee-directed product, for the reporting periods ending on or after 30 September 2021 but before 30 June 2022, within 28 days after the end of the relevant reporting period.\n\n13. An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 9, where the information relates to any other investment option, by 28 July 2022.\n\n### Information required\n\n14. RSE licensees must provide information required by this Reporting Standard under SRF 550.0, SRF 550.1 and SRF 550.2 for reporting period endings on or after 30 June 2022.\n\n15. An RSE licensee to which this Reporting Standard applies must provide information required under paragraphs 14, within 28 calendar days after the end of relevant reporting period.\n\nNotices\n\n16. If, having regard to the particular circumstances of an RSE, defined benefit RSE, PST or ERF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE, defined benefit RSE, PST or ERF.\n\n17. Where APRA has changed the reporting periods under paragraph 16, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n18. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs, PSTs or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date specified on the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.\n\n### Form and method of submission\n\n19. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.\n\n### Quality control\n\n20. The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the RSE, defined benefit RSE, PST or ERF to which the information relates[\\[2\\]](#_ftn2). This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:\n\n(a) an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and\n\n(b) at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of Prudential Standard SPS 310 Audit and Related Matters (SPS 310).\n\n21. All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.\n\n### Authorisation\n\n22. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n23. If the information required by this Reporting Standard is provided by an agent who submits the information on the RSE licensee’s behalf, the RSE licensee must:\n\n(a) obtain from the agent a copy of the completed form with the information provided to APRA; and\n\n(b) retain the completed copy.\n\n24. An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:\n\n(a) the Chief Executive Officer of the RSE licensee; or\n\n(b) the Chief Financial Officer of the RSE licensee.\n\n### Minor alterations to forms and instructions\n\n25. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n26. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.\n\n### Interpretation\n\n27. In this Reporting Standard:\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nChief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[\\[3\\]](#_ftn3).\n\nChief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.\n\ndefined benefit RSE has the meaning of defined benefit fund in subsection 10(1) of the SIS Act.\n\ndue date means the relevant due date under paragraph 7, 8, 10, 11, 12, 13, 15 or, if applicable, paragraph 17 of this Reporting Standard.\n\neligible rollover fund (ERF) has the meaning given in subsection 10(1) of the SIS Act.\n\ninvestment option has the meaning given in SRS 101.0.\n\nMySuper product has the meaning given in subsection 10(1) of the SIS Act.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 16 of this Reporting Standard.\n\nRSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, ERF, small APRA fund or single member approved deposit fund[\\[4\\]](#_ftn4).\n\nRSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.\n\nRSE licensee has the meaning given in subsection 10(1) of the SIS Act.\n\nSIS Act means Superannuation Industry (Supervision) Act 1993.\n\nSRS 101.0 means Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections.\n\n \n\npooled superannuation trust (PST) has the meaning given in subsection 10(1) of the SIS Act.\n\n28. In this Reporting Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.\n\n29. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":0},{"sectionNumber":"Asset allocation","sectionType":"part","heading":"Asset allocation","content":"# Asset allocation\n\n![](image.003.png)","sortOrder":1},{"sectionNumber":"Authority","sectionType":"division","heading":"Authority","content":"### Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"division","heading":"Purpose","content":"### Purpose\n\n2. Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.","sortOrder":3},{"sectionNumber":"Application","sectionType":"division","heading":"Application","content":"### Application\n\n3. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF) within its business operations[\\[1\\]](#_ftn1).","sortOrder":4},{"sectionNumber":"Commencement","sectionType":"division","heading":"Commencement","content":"### Commencement\n\n4. This Reporting Standard commences on the day it is registered on the Federal Register of Legislation.","sortOrder":5},{"sectionNumber":"Reporting periods","sectionType":"division","heading":"Reporting periods","content":"### Reporting periods\n\n5. Reporting periods under this Reporting Standard are each calendar quarter (i.e. the periods ending 30 September, 31 December, 31 March and 30 June each year).","sortOrder":6},{"sectionNumber":"Historical information required","sectionType":"division","heading":"Historical information required","content":"### Historical information required\n\n6. RSE licensees must provide information required by this Reporting Standard under Table 1 of SRF 550.0 for each reporting period ending on or after 30 June 2014 but before 30 June 2021.\n\n7. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 where the information relates to an investment option underlying a MySuper product or a trustee-directed product, by 28 February 2022.\n\n8. An RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 where the information relates to any other investment option, by 28 July 2022.","sortOrder":7},{"sectionNumber":"Initial information required","sectionType":"division","heading":"Initial information required","content":"### Initial information required\n\n9. RSE licensees must provide information required by this Reporting Standard under SRF 550.0 for each reporting period ending on or after 30 June 2021 but before 30 June 2022.\n\n10. An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 9 where the information relates to an investment option underlying a MySuper product for the reporting period ending on 30 June 2021, by 30 September 2021.\n\n11. An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 9 where the information relates to an investment option underlying a trustee-directed product for the reporting period ending on 30 June 2021, by 28 October 2021\n\n12. An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 9, where the information relates to an investment option underlying a MySuper product or trustee-directed product, for the reporting periods ending on or after 30 September 2021 but before 30 June 2022, within 28 days after the end of the relevant reporting period.\n\n13. An RSE licensee to which this Reporting Standard applies must provide the information required by paragraph 9, where the information relates to any other investment option, by 28 July 2022.","sortOrder":8},{"sectionNumber":"Information required","sectionType":"division","heading":"Information required","content":"### Information required\n\n14. RSE licensees must provide information required by this Reporting Standard under SRF 550.0, SRF 550.1 and SRF 550.2 for reporting period endings on or after 30 June 2022.\n\n15. An RSE licensee to which this Reporting Standard applies must provide information required under paragraphs 14, within 28 calendar days after the end of relevant reporting period.\n\nNotices\n\n16. If, having regard to the particular circumstances of an RSE, defined benefit RSE, PST or ERF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 5, APRA may, by notice in writing, change the reporting periods for the particular RSE, defined benefit RSE, PST or ERF.\n\n17. Where APRA has changed the reporting periods under paragraph 16, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n18. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs, PSTs or ERFs within its business operations, in which case the new due date for the provision of the information will be the due date specified on the notice of extension.\n\nNote: For the avoidance of doubt, if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee is nonetheless required to submit the information required no later than the due date.","sortOrder":9},{"sectionNumber":"Form and method of submission","sectionType":"division","heading":"Form and method of submission","content":"### Form and method of submission\n\n19. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.","sortOrder":10},{"sectionNumber":"Quality control","sectionType":"division","heading":"Quality control","content":"### Quality control\n\n20. The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the RSE, defined benefit RSE, PST or ERF to which the information relates[\\[2\\]](#_ftn2). This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:\n\n(a) an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and\n\n(b) at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of Prudential Standard SPS 310 Audit and Related Matters (SPS 310).\n\n21. All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.","sortOrder":11},{"sectionNumber":"Authorisation","sectionType":"division","heading":"Authorisation","content":"### Authorisation\n\n22. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n23. If the information required by this Reporting Standard is provided by an agent who submits the information on the RSE licensee’s behalf, the RSE licensee must:\n\n(a) obtain from the agent a copy of the completed form with the information provided to APRA; and\n\n(b) retain the completed copy.\n\n24. An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, or on behalf of, the RSE licensee must be authorised by either:\n\n(a) the Chief Executive Officer of the RSE licensee; or\n\n(b) the Chief Financial Officer of the RSE licensee.","sortOrder":12},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"division","heading":"Minor alterations to forms and instructions","content":"### Minor alterations to forms and instructions\n\n25. APRA may make minor variations to:\n\n(a) a form that is part of this Reporting Standard, and the instructions to such a form, to correct technical, programming or logical errors, inconsistencies or anomalies; or\n\n(b) the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n26. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.","sortOrder":13},{"sectionNumber":"Interpretation","sectionType":"division","heading":"Interpretation","content":"### Interpretation\n\n27. In this Reporting Standard:\n\nAPRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998.\n\nChief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[\\[3\\]](#_ftn3).\n\nChief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.\n\ndefined benefit RSE has the meaning of defined benefit fund in subsection 10(1) of the SIS Act.\n\ndue date means the relevant due date under paragraph 7, 8, 10, 11, 12, 13, 15 or, if applicable, paragraph 17 of this Reporting Standard.\n\neligible rollover fund (ERF) has the meaning given in subsection 10(1) of the SIS Act.\n\ninvestment option has the meaning given in SRS 101.0.\n\nMySuper product has the meaning given in subsection 10(1) of the SIS Act.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 16 of this Reporting Standard.\n\nRSE means a registrable superannuation entity as defined in subsection 10(1) of the SIS Act that is not a defined benefit RSE, pooled superannuation trust, ERF, small APRA fund or single member approved deposit fund[\\[4\\]](#_ftn4).\n\nRSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.\n\nRSE licensee has the meaning given in subsection 10(1) of the SIS Act.\n\nSIS Act means Superannuation Industry (Supervision) Act 1993.\n\nSRS 101.0 means Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections.\n\n \n\npooled superannuation trust (PST) has the meaning given in subsection 10(1) of the SIS Act.\n\n28. In this Reporting Standard, unless the contrary intention appears, a reference to an Act, Regulation, Prudential Standard, Reporting Standard, Australian Accounting Standard or Auditing Standard is a reference to the instrument as in force or existing from time to time.\n\n29. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":14},{"sectionNumber":"Reporting Form SRF 550.0","sectionType":"part","heading":"Reporting Form SRF 550.0","content":"# Reporting Form SRF 550.0\n\n# Asset Allocation\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.0 Asset Allocation (SRF 550.0). This form collects information relating to the asset allocation and investments of registrable superannuation entities.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.0 must be completed for each investment option within an RSE, defined benefit RSE, PST or ERF excluding the following:\n\n investment options which have been aggregated as permitted in table 3 of Reporting Form SRF 605.0 RSE Structure (SRF 605.0);\n investment options which are reported on SRF 605.0 under investment option category annuity.\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\nFor each reporting period ending on or after 30 June 2014 but before 30 June 2021, an RSE licensee must provide information required by this Reporting Standard under Table 1 of SRF 550.0[\\[5\\]](#_ftn5).\n\nFor each reporting period ending on or after 30 June 2021 but before 30 June 2022, an RSE licensee must, in respect of investment options underlying a MySuper product or trustee-directed product, report the information required under each Table of SRF 550.0.[\\[6\\]](#_ftn6)\n\nFor each reporting period ending on or after 30 June 2022, an RSE licensee must report the information required under each Table of SRF 550.0[\\[7\\]](#_ftn7).\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.0 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns submitted to APRA.\n\nAmounts in SRF 550.0 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.\n\nItems on SRF 550.0 must be reported as at the end of the reporting period.\n\nCertain items in SRF 550.0 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:\n\n (a) where the ultimate investment is held directly by the RSE licensee, reporting that investment;\n (b) where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and\n (c) where the ultimate investment is not held by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[\\[8\\]](#_ftn8) [\\[9\\]](#_ftn9)\n\nThese instructions specify look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\n### Table 1: Strategic asset allocation\n\n### APRA-look through basis\n\nReport table 1 on an APRA-look through basis, reporting the strategic asset allocation regardless of how investments are made.\n\n### Instructions\n\nReport the benchmark allocation to each strategic sector set as part of the board approved strategic asset allocation, reporting ‘Not Applicable’ for strategic subsector, strategic subsector domicile type, strategic subsector listing type and strategic subsector international economy type. Where the investment option is managed on a dynamic asset allocation basis and a benchmark asset allocation has been adopted, report the allocation in column 10. Where the investment option does not have asset allocation ranges, and thus no lower or upper benchmarks, leave column 11 and column 12 blank. Where investment domicile type ‘International Domicile’ or ‘Not Specified’ is reported in column 4 and currency hedging targets are set at asset class level or investment option level, report the investment currency hedging ratio (%) in column 13; otherwise, leave column 13 blank. If currency exposure targets are set at the investment option level, report the benchmark currency exposure in column 10 using ‘Currency Exposure’ as the strategic sector. In these instances, the investment benchmark allocation (%) to ‘Currency Exposure’ is treated separately and does not contribute to the total benchmark allocations of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment domicile is not specified when setting the strategic asset allocation, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the strategic sector:\n\na) listing type, domicile type or international economy type is ‘Not Specified’, or\n\nb) allocation within the reported strategic sector includes other strategic sectors e.g. ‘Alternatives’ includes allocation to ‘Infrastructure’ or ‘Fixed Income’ includes allocation to both ‘Fixed Income Excluding Credit’ and ‘Credit’,\n\nreport an asset allocation target at the reporting date to the strategic subsector, strategic subsector listing type, strategic subsector domicile type and strategic subsector international economy type for each strategic subsector approved by the board, committee or individual with investment delegations under the investment governance framework of the RSE licensee. Report the benchmark allocation for the strategic subsector on an additional row for each combination of strategic sector and strategic subsector. If ‘Currency Exposure’ is reported for strategic sector, do not report a strategic subsector allocation.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Strategic Subsector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesNot Applicable | Report the strategic subsector of the investment. |\n| 7 | Investment Strategic Subsector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic subsector of the investment. |\n| 8 | Investment Strategic Subsector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic subsector of the investment. |\n| 9 | Investment Strategic Subsector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic subsector of the investment. |\n| 10 | Investment Benchmark Allocation Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation (%) of the investment. |\n| 11 | Investment Benchmark Allocation Lower Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation lower (%) of the investment. |\n| 12 | Investment Benchmark Allocation Upper Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation upper (%) of the investment. |\n| 13 | Investment Currency Hedging Ratio Percent | | All filers | Percentage to 2 decimal places | Report the currency hedging ratio (%) of the investment. |\n\n### Table 2: Actual asset allocation\n\n### APRA-look through basis\n\nFor directly held investments: report Table 2 on a non-APRA-look through basis.\n\nFor indirectly held investments: report Table 2 on an APRA-look though basis.\n\nWhen reporting on an APRA-look through basis, information about the underlying investments in an investment vehicle must be reported. Investments in investment vehicles must be allocated to each combination of asset class sector type, asset class characteristic 1, asset class characteristic 2, asset class characteristic 3, domicile type, international economy type and listing type represented in the underlying investments.\n\nWhen reporting the relevant asset class sector type of investments on an APRA-look through basis, an RSE licensee must seek information about the actual holdings of the first non-connected entity - investments and identify the asset class sector type(s) of these holdings. For example, the cash position in an equity portfolio must be reported as cash.\n\n### Instructions\n\nReport 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.\n\nInvestments 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.\n\nExchange 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’.\n\nAlternative 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’.\n\nThe value of investments reported in Table 2, column 13 must be calculated as the sum of the value of all physical assets (having applied APRA-look through) together with the effective exposure of the derivative instruments.\n\nWhen reporting indirectly held investments, apportion the value of the market exposure of any derivative contracts within the indirectly held investment to the asset class sector type(s) and asset class characteristics to which the derivatives relate. The apportionment will enable the net asset value of the indirectly held investment to be reported in Table 2, column 13.\n\nIf derivative contracts are used within an indirectly held investment to hedge currency exposure, report the percentage of the indirectly held investment’s net asset exposure that is currency hedged (refer to Table 2, column 15).\n\nThe proportion of the investment which is currency hedged must be reported at the same level that it is implemented. If the RSE licensee implements currency hedging at asset class level, report the proportion of the investment which is currency hedged in Table 2, column 15. If an RSE licensee implements currency hedging at an investment option level, report the value of the currency exposure in Table 2, column 13 using Currency Exposure as the strategic sector and the asset class sector type. In these instances, the value of the Currency Exposure is treated separately and does not contribute to the total value of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment strategic sector domicile is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the investment listing is not known, report investment listing type as ‘Not Applicable’.\n\nWhere the investment domicile is not known, report investment domicile type as ‘Not Applicable’. Investment domicile is the domicile of the assets identified when applying the APRA-look through requirements, not the domicile of the investment vehicle.\n\nReport investment international economy type as ‘Not Applicable’ for investment domicile type ‘Australian Domicile’. Where the international economy type is not known, report investment domicile type as ‘Not Applicable’.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------ | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Asset Class Sector Type | Y | All filers | CashFixed IncomeEquityPropertyInfrastructureAlternativesCurrency Exposure | Report the asset class sector type of the investment. |\n| 7 | Investment Asset Class Characteristic 1 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 1 of the investment. |\n| 8 | Investment Asset Class Characteristic 2 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 2 of the investment. |\n| 9 | Investment Asset Class Characteristic 3 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 3 of the investment. |\n| 10 | Investment Listing Type | Y | All filers | ListedUnlistedNot Applicable | Report the listing type of the investment. |\n| 11 | Investment Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot Applicable | Report the domicile type of the investment. |\n| 12 | Investment International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot Applicable | Report the international economy type of the investment. |\n| 13 | Investment Option Value Amount | | All filers | Whole dollars | Report the value of the investment. |\n| 14 | Investment Option Synthetic Exposure Amount | | All filers | Whole dollars | Report the synthetic exposure of the investment. |\n| 15 | Investment Currency Hedged Percent | | All filers | Percentage to 2 decimal places | Report the currency hedged (%) of the investment. |\n| 16 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment. |\n| 17 | Investment Modified Duration Number | | All filers | Number of years to 2 decimal places | If the asset class sector type of the investment is Fixed Income, report the modified duration of the investment in years. |","sortOrder":15},{"sectionNumber":"Asset Allocation","sectionType":"part","heading":"Asset Allocation","content":"# Reporting Form SRF 550.0\n\n# Asset Allocation\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.0 Asset Allocation (SRF 550.0). This form collects information relating to the asset allocation and investments of registrable superannuation entities.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.0 must be completed for each investment option within an RSE, defined benefit RSE, PST or ERF excluding the following:\n\n investment options which have been aggregated as permitted in table 3 of Reporting Form SRF 605.0 RSE Structure (SRF 605.0);\n investment options which are reported on SRF 605.0 under investment option category annuity.\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\nFor each reporting period ending on or after 30 June 2014 but before 30 June 2021, an RSE licensee must provide information required by this Reporting Standard under Table 1 of SRF 550.0[\\[5\\]](#_ftn5).\n\nFor each reporting period ending on or after 30 June 2021 but before 30 June 2022, an RSE licensee must, in respect of investment options underlying a MySuper product or trustee-directed product, report the information required under each Table of SRF 550.0.[\\[6\\]](#_ftn6)\n\nFor each reporting period ending on or after 30 June 2022, an RSE licensee must report the information required under each Table of SRF 550.0[\\[7\\]](#_ftn7).\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.0 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns submitted to APRA.\n\nAmounts in SRF 550.0 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.\n\nItems on SRF 550.0 must be reported as at the end of the reporting period.\n\nCertain items in SRF 550.0 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:\n\n (a) where the ultimate investment is held directly by the RSE licensee, reporting that investment;\n (b) where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and\n (c) where the ultimate investment is not held by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[\\[8\\]](#_ftn8) [\\[9\\]](#_ftn9)\n\nThese instructions specify look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\n### Table 1: Strategic asset allocation\n\n### APRA-look through basis\n\nReport table 1 on an APRA-look through basis, reporting the strategic asset allocation regardless of how investments are made.\n\n### Instructions\n\nReport the benchmark allocation to each strategic sector set as part of the board approved strategic asset allocation, reporting ‘Not Applicable’ for strategic subsector, strategic subsector domicile type, strategic subsector listing type and strategic subsector international economy type. Where the investment option is managed on a dynamic asset allocation basis and a benchmark asset allocation has been adopted, report the allocation in column 10. Where the investment option does not have asset allocation ranges, and thus no lower or upper benchmarks, leave column 11 and column 12 blank. Where investment domicile type ‘International Domicile’ or ‘Not Specified’ is reported in column 4 and currency hedging targets are set at asset class level or investment option level, report the investment currency hedging ratio (%) in column 13; otherwise, leave column 13 blank. If currency exposure targets are set at the investment option level, report the benchmark currency exposure in column 10 using ‘Currency Exposure’ as the strategic sector. In these instances, the investment benchmark allocation (%) to ‘Currency Exposure’ is treated separately and does not contribute to the total benchmark allocations of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment domicile is not specified when setting the strategic asset allocation, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the strategic sector:\n\na) listing type, domicile type or international economy type is ‘Not Specified’, or\n\nb) allocation within the reported strategic sector includes other strategic sectors e.g. ‘Alternatives’ includes allocation to ‘Infrastructure’ or ‘Fixed Income’ includes allocation to both ‘Fixed Income Excluding Credit’ and ‘Credit’,\n\nreport an asset allocation target at the reporting date to the strategic subsector, strategic subsector listing type, strategic subsector domicile type and strategic subsector international economy type for each strategic subsector approved by the board, committee or individual with investment delegations under the investment governance framework of the RSE licensee. Report the benchmark allocation for the strategic subsector on an additional row for each combination of strategic sector and strategic subsector. If ‘Currency Exposure’ is reported for strategic sector, do not report a strategic subsector allocation.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Strategic Subsector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesNot Applicable | Report the strategic subsector of the investment. |\n| 7 | Investment Strategic Subsector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic subsector of the investment. |\n| 8 | Investment Strategic Subsector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic subsector of the investment. |\n| 9 | Investment Strategic Subsector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic subsector of the investment. |\n| 10 | Investment Benchmark Allocation Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation (%) of the investment. |\n| 11 | Investment Benchmark Allocation Lower Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation lower (%) of the investment. |\n| 12 | Investment Benchmark Allocation Upper Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation upper (%) of the investment. |\n| 13 | Investment Currency Hedging Ratio Percent | | All filers | Percentage to 2 decimal places | Report the currency hedging ratio (%) of the investment. |\n\n### Table 2: Actual asset allocation\n\n### APRA-look through basis\n\nFor directly held investments: report Table 2 on a non-APRA-look through basis.\n\nFor indirectly held investments: report Table 2 on an APRA-look though basis.\n\nWhen reporting on an APRA-look through basis, information about the underlying investments in an investment vehicle must be reported. Investments in investment vehicles must be allocated to each combination of asset class sector type, asset class characteristic 1, asset class characteristic 2, asset class characteristic 3, domicile type, international economy type and listing type represented in the underlying investments.\n\nWhen reporting the relevant asset class sector type of investments on an APRA-look through basis, an RSE licensee must seek information about the actual holdings of the first non-connected entity - investments and identify the asset class sector type(s) of these holdings. For example, the cash position in an equity portfolio must be reported as cash.\n\n### Instructions\n\nReport 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.\n\nInvestments 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.\n\nExchange 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’.\n\nAlternative 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’.\n\nThe value of investments reported in Table 2, column 13 must be calculated as the sum of the value of all physical assets (having applied APRA-look through) together with the effective exposure of the derivative instruments.\n\nWhen reporting indirectly held investments, apportion the value of the market exposure of any derivative contracts within the indirectly held investment to the asset class sector type(s) and asset class characteristics to which the derivatives relate. The apportionment will enable the net asset value of the indirectly held investment to be reported in Table 2, column 13.\n\nIf derivative contracts are used within an indirectly held investment to hedge currency exposure, report the percentage of the indirectly held investment’s net asset exposure that is currency hedged (refer to Table 2, column 15).\n\nThe proportion of the investment which is currency hedged must be reported at the same level that it is implemented. If the RSE licensee implements currency hedging at asset class level, report the proportion of the investment which is currency hedged in Table 2, column 15. If an RSE licensee implements currency hedging at an investment option level, report the value of the currency exposure in Table 2, column 13 using Currency Exposure as the strategic sector and the asset class sector type. In these instances, the value of the Currency Exposure is treated separately and does not contribute to the total value of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment strategic sector domicile is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the investment listing is not known, report investment listing type as ‘Not Applicable’.\n\nWhere the investment domicile is not known, report investment domicile type as ‘Not Applicable’. Investment domicile is the domicile of the assets identified when applying the APRA-look through requirements, not the domicile of the investment vehicle.\n\nReport investment international economy type as ‘Not Applicable’ for investment domicile type ‘Australian Domicile’. Where the international economy type is not known, report investment domicile type as ‘Not Applicable’.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------ | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Asset Class Sector Type | Y | All filers | CashFixed IncomeEquityPropertyInfrastructureAlternativesCurrency Exposure | Report the asset class sector type of the investment. |\n| 7 | Investment Asset Class Characteristic 1 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 1 of the investment. |\n| 8 | Investment Asset Class Characteristic 2 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 2 of the investment. |\n| 9 | Investment Asset Class Characteristic 3 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 3 of the investment. |\n| 10 | Investment Listing Type | Y | All filers | ListedUnlistedNot Applicable | Report the listing type of the investment. |\n| 11 | Investment Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot Applicable | Report the domicile type of the investment. |\n| 12 | Investment International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot Applicable | Report the international economy type of the investment. |\n| 13 | Investment Option Value Amount | | All filers | Whole dollars | Report the value of the investment. |\n| 14 | Investment Option Synthetic Exposure Amount | | All filers | Whole dollars | Report the synthetic exposure of the investment. |\n| 15 | Investment Currency Hedged Percent | | All filers | Percentage to 2 decimal places | Report the currency hedged (%) of the investment. |\n| 16 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment. |\n| 17 | Investment Modified Duration Number | | All filers | Number of years to 2 decimal places | If the asset class sector type of the investment is Fixed Income, report the modified duration of the investment in years. |","sortOrder":16},{"sectionNumber":"Instruction Guide","sectionType":"part","heading":"Instruction Guide","content":"# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.0 Asset Allocation (SRF 550.0). This form collects information relating to the asset allocation and investments of registrable superannuation entities.","sortOrder":17},{"sectionNumber":"General directions and notes","sectionType":"part","heading":"General directions and notes","content":"# Reporting Form SRF 550.0\n\n# Asset Allocation\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.0 Asset Allocation (SRF 550.0). This form collects information relating to the asset allocation and investments of registrable superannuation entities.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.0 must be completed for each investment option within an RSE, defined benefit RSE, PST or ERF excluding the following:\n\n investment options which have been aggregated as permitted in table 3 of Reporting Form SRF 605.0 RSE Structure (SRF 605.0);\n investment options which are reported on SRF 605.0 under investment option category annuity.\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\nFor each reporting period ending on or after 30 June 2014 but before 30 June 2021, an RSE licensee must provide information required by this Reporting Standard under Table 1 of SRF 550.0[\\[5\\]](#_ftn5).\n\nFor each reporting period ending on or after 30 June 2021 but before 30 June 2022, an RSE licensee must, in respect of investment options underlying a MySuper product or trustee-directed product, report the information required under each Table of SRF 550.0.[\\[6\\]](#_ftn6)\n\nFor each reporting period ending on or after 30 June 2022, an RSE licensee must report the information required under each Table of SRF 550.0[\\[7\\]](#_ftn7).\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.0 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns submitted to APRA.\n\nAmounts in SRF 550.0 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.\n\nItems on SRF 550.0 must be reported as at the end of the reporting period.\n\nCertain items in SRF 550.0 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:\n\n (a) where the ultimate investment is held directly by the RSE licensee, reporting that investment;\n (b) where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and\n (c) where the ultimate investment is not held by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[\\[8\\]](#_ftn8) [\\[9\\]](#_ftn9)\n\nThese instructions specify look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\n### Table 1: Strategic asset allocation\n\n### APRA-look through basis\n\nReport table 1 on an APRA-look through basis, reporting the strategic asset allocation regardless of how investments are made.\n\n### Instructions\n\nReport the benchmark allocation to each strategic sector set as part of the board approved strategic asset allocation, reporting ‘Not Applicable’ for strategic subsector, strategic subsector domicile type, strategic subsector listing type and strategic subsector international economy type. Where the investment option is managed on a dynamic asset allocation basis and a benchmark asset allocation has been adopted, report the allocation in column 10. Where the investment option does not have asset allocation ranges, and thus no lower or upper benchmarks, leave column 11 and column 12 blank. Where investment domicile type ‘International Domicile’ or ‘Not Specified’ is reported in column 4 and currency hedging targets are set at asset class level or investment option level, report the investment currency hedging ratio (%) in column 13; otherwise, leave column 13 blank. If currency exposure targets are set at the investment option level, report the benchmark currency exposure in column 10 using ‘Currency Exposure’ as the strategic sector. In these instances, the investment benchmark allocation (%) to ‘Currency Exposure’ is treated separately and does not contribute to the total benchmark allocations of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment domicile is not specified when setting the strategic asset allocation, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the strategic sector:\n\na) listing type, domicile type or international economy type is ‘Not Specified’, or\n\nb) allocation within the reported strategic sector includes other strategic sectors e.g. ‘Alternatives’ includes allocation to ‘Infrastructure’ or ‘Fixed Income’ includes allocation to both ‘Fixed Income Excluding Credit’ and ‘Credit’,\n\nreport an asset allocation target at the reporting date to the strategic subsector, strategic subsector listing type, strategic subsector domicile type and strategic subsector international economy type for each strategic subsector approved by the board, committee or individual with investment delegations under the investment governance framework of the RSE licensee. Report the benchmark allocation for the strategic subsector on an additional row for each combination of strategic sector and strategic subsector. If ‘Currency Exposure’ is reported for strategic sector, do not report a strategic subsector allocation.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Strategic Subsector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesNot Applicable | Report the strategic subsector of the investment. |\n| 7 | Investment Strategic Subsector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic subsector of the investment. |\n| 8 | Investment Strategic Subsector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic subsector of the investment. |\n| 9 | Investment Strategic Subsector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic subsector of the investment. |\n| 10 | Investment Benchmark Allocation Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation (%) of the investment. |\n| 11 | Investment Benchmark Allocation Lower Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation lower (%) of the investment. |\n| 12 | Investment Benchmark Allocation Upper Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation upper (%) of the investment. |\n| 13 | Investment Currency Hedging Ratio Percent | | All filers | Percentage to 2 decimal places | Report the currency hedging ratio (%) of the investment. |\n\n### Table 2: Actual asset allocation\n\n### APRA-look through basis\n\nFor directly held investments: report Table 2 on a non-APRA-look through basis.\n\nFor indirectly held investments: report Table 2 on an APRA-look though basis.\n\nWhen reporting on an APRA-look through basis, information about the underlying investments in an investment vehicle must be reported. Investments in investment vehicles must be allocated to each combination of asset class sector type, asset class characteristic 1, asset class characteristic 2, asset class characteristic 3, domicile type, international economy type and listing type represented in the underlying investments.\n\nWhen reporting the relevant asset class sector type of investments on an APRA-look through basis, an RSE licensee must seek information about the actual holdings of the first non-connected entity - investments and identify the asset class sector type(s) of these holdings. For example, the cash position in an equity portfolio must be reported as cash.\n\n### Instructions\n\nReport 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.\n\nInvestments 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.\n\nExchange 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’.\n\nAlternative 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’.\n\nThe value of investments reported in Table 2, column 13 must be calculated as the sum of the value of all physical assets (having applied APRA-look through) together with the effective exposure of the derivative instruments.\n\nWhen reporting indirectly held investments, apportion the value of the market exposure of any derivative contracts within the indirectly held investment to the asset class sector type(s) and asset class characteristics to which the derivatives relate. The apportionment will enable the net asset value of the indirectly held investment to be reported in Table 2, column 13.\n\nIf derivative contracts are used within an indirectly held investment to hedge currency exposure, report the percentage of the indirectly held investment’s net asset exposure that is currency hedged (refer to Table 2, column 15).\n\nThe proportion of the investment which is currency hedged must be reported at the same level that it is implemented. If the RSE licensee implements currency hedging at asset class level, report the proportion of the investment which is currency hedged in Table 2, column 15. If an RSE licensee implements currency hedging at an investment option level, report the value of the currency exposure in Table 2, column 13 using Currency Exposure as the strategic sector and the asset class sector type. In these instances, the value of the Currency Exposure is treated separately and does not contribute to the total value of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment strategic sector domicile is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the investment listing is not known, report investment listing type as ‘Not Applicable’.\n\nWhere the investment domicile is not known, report investment domicile type as ‘Not Applicable’. Investment domicile is the domicile of the assets identified when applying the APRA-look through requirements, not the domicile of the investment vehicle.\n\nReport investment international economy type as ‘Not Applicable’ for investment domicile type ‘Australian Domicile’. Where the international economy type is not known, report investment domicile type as ‘Not Applicable’.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------ | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Asset Class Sector Type | Y | All filers | CashFixed IncomeEquityPropertyInfrastructureAlternativesCurrency Exposure | Report the asset class sector type of the investment. |\n| 7 | Investment Asset Class Characteristic 1 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 1 of the investment. |\n| 8 | Investment Asset Class Characteristic 2 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 2 of the investment. |\n| 9 | Investment Asset Class Characteristic 3 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 3 of the investment. |\n| 10 | Investment Listing Type | Y | All filers | ListedUnlistedNot Applicable | Report the listing type of the investment. |\n| 11 | Investment Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot Applicable | Report the domicile type of the investment. |\n| 12 | Investment International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot Applicable | Report the international economy type of the investment. |\n| 13 | Investment Option Value Amount | | All filers | Whole dollars | Report the value of the investment. |\n| 14 | Investment Option Synthetic Exposure Amount | | All filers | Whole dollars | Report the synthetic exposure of the investment. |\n| 15 | Investment Currency Hedged Percent | | All filers | Percentage to 2 decimal places | Report the currency hedged (%) of the investment. |\n| 16 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment. |\n| 17 | Investment Modified Duration Number | | All filers | Number of years to 2 decimal places | If the asset class sector type of the investment is Fixed Income, report the modified duration of the investment in years. |","sortOrder":18},{"sectionNumber":"Reporting level","sectionType":"division","heading":"Reporting level","content":"### Reporting level\n\nSRF 550.0 must be completed for each investment option within an RSE, defined benefit RSE, PST or ERF excluding the following:\n\n investment options which have been aggregated as permitted in table 3 of Reporting Form SRF 605.0 RSE Structure (SRF 605.0);\n investment options which are reported on SRF 605.0 under investment option category annuity.","sortOrder":19},{"sectionNumber":"Reporting tables","sectionType":"division","heading":"Reporting tables","content":"### Reporting tables\n\nTables 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. \n \nThe 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.","sortOrder":20},{"sectionNumber":"Reporting basis and unit of measurement","sectionType":"division","heading":"Reporting basis and unit of measurement","content":"### Reporting basis and unit of measurement\n\nReport all items on SRF 550.0 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns submitted to APRA.\n\nAmounts in SRF 550.0 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.\n\nItems on SRF 550.0 must be reported as at the end of the reporting period.\n\nCertain items in SRF 550.0 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:\n\n (a) where the ultimate investment is held directly by the RSE licensee, reporting that investment;\n (b) where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and\n (c) where the ultimate investment is not held by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[\\[8\\]](#_ftn8) [\\[9\\]](#_ftn9)\n\nThese instructions specify look through basis that applies to each item.","sortOrder":22},{"sectionNumber":"Definitions","sectionType":"division","heading":"Definitions","content":"### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions","sortOrder":23},{"sectionNumber":"Table 1: Strategic asset allocation","sectionType":"division","heading":"Table 1: Strategic asset allocation","content":"# Reporting Form SRF 550.0\n\n# Asset Allocation\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.0 Asset Allocation (SRF 550.0). This form collects information relating to the asset allocation and investments of registrable superannuation entities.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.0 must be completed for each investment option within an RSE, defined benefit RSE, PST or ERF excluding the following:\n\n investment options which have been aggregated as permitted in table 3 of Reporting Form SRF 605.0 RSE Structure (SRF 605.0);\n investment options which are reported on SRF 605.0 under investment option category annuity.\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\nFor each reporting period ending on or after 30 June 2014 but before 30 June 2021, an RSE licensee must provide information required by this Reporting Standard under Table 1 of SRF 550.0[\\[5\\]](#_ftn5).\n\nFor each reporting period ending on or after 30 June 2021 but before 30 June 2022, an RSE licensee must, in respect of investment options underlying a MySuper product or trustee-directed product, report the information required under each Table of SRF 550.0.[\\[6\\]](#_ftn6)\n\nFor each reporting period ending on or after 30 June 2022, an RSE licensee must report the information required under each Table of SRF 550.0[\\[7\\]](#_ftn7).\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.0 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns submitted to APRA.\n\nAmounts in SRF 550.0 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.\n\nItems on SRF 550.0 must be reported as at the end of the reporting period.\n\nCertain items in SRF 550.0 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:\n\n (a) where the ultimate investment is held directly by the RSE licensee, reporting that investment;\n (b) where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and\n (c) where the ultimate investment is not held by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[\\[8\\]](#_ftn8) [\\[9\\]](#_ftn9)\n\nThese instructions specify look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\n### Table 1: Strategic asset allocation\n\n### APRA-look through basis\n\nReport table 1 on an APRA-look through basis, reporting the strategic asset allocation regardless of how investments are made.\n\n### Instructions\n\nReport the benchmark allocation to each strategic sector set as part of the board approved strategic asset allocation, reporting ‘Not Applicable’ for strategic subsector, strategic subsector domicile type, strategic subsector listing type and strategic subsector international economy type. Where the investment option is managed on a dynamic asset allocation basis and a benchmark asset allocation has been adopted, report the allocation in column 10. Where the investment option does not have asset allocation ranges, and thus no lower or upper benchmarks, leave column 11 and column 12 blank. Where investment domicile type ‘International Domicile’ or ‘Not Specified’ is reported in column 4 and currency hedging targets are set at asset class level or investment option level, report the investment currency hedging ratio (%) in column 13; otherwise, leave column 13 blank. If currency exposure targets are set at the investment option level, report the benchmark currency exposure in column 10 using ‘Currency Exposure’ as the strategic sector. In these instances, the investment benchmark allocation (%) to ‘Currency Exposure’ is treated separately and does not contribute to the total benchmark allocations of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment domicile is not specified when setting the strategic asset allocation, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the strategic sector:\n\na) listing type, domicile type or international economy type is ‘Not Specified’, or\n\nb) allocation within the reported strategic sector includes other strategic sectors e.g. ‘Alternatives’ includes allocation to ‘Infrastructure’ or ‘Fixed Income’ includes allocation to both ‘Fixed Income Excluding Credit’ and ‘Credit’,\n\nreport an asset allocation target at the reporting date to the strategic subsector, strategic subsector listing type, strategic subsector domicile type and strategic subsector international economy type for each strategic subsector approved by the board, committee or individual with investment delegations under the investment governance framework of the RSE licensee. Report the benchmark allocation for the strategic subsector on an additional row for each combination of strategic sector and strategic subsector. If ‘Currency Exposure’ is reported for strategic sector, do not report a strategic subsector allocation.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Strategic Subsector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesNot Applicable | Report the strategic subsector of the investment. |\n| 7 | Investment Strategic Subsector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic subsector of the investment. |\n| 8 | Investment Strategic Subsector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic subsector of the investment. |\n| 9 | Investment Strategic Subsector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic subsector of the investment. |\n| 10 | Investment Benchmark Allocation Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation (%) of the investment. |\n| 11 | Investment Benchmark Allocation Lower Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation lower (%) of the investment. |\n| 12 | Investment Benchmark Allocation Upper Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation upper (%) of the investment. |\n| 13 | Investment Currency Hedging Ratio Percent | | All filers | Percentage to 2 decimal places | Report the currency hedging ratio (%) of the investment. |\n\n### Table 2: Actual asset allocation\n\n### APRA-look through basis\n\nFor directly held investments: report Table 2 on a non-APRA-look through basis.\n\nFor indirectly held investments: report Table 2 on an APRA-look though basis.\n\nWhen reporting on an APRA-look through basis, information about the underlying investments in an investment vehicle must be reported. Investments in investment vehicles must be allocated to each combination of asset class sector type, asset class characteristic 1, asset class characteristic 2, asset class characteristic 3, domicile type, international economy type and listing type represented in the underlying investments.\n\nWhen reporting the relevant asset class sector type of investments on an APRA-look through basis, an RSE licensee must seek information about the actual holdings of the first non-connected entity - investments and identify the asset class sector type(s) of these holdings. For example, the cash position in an equity portfolio must be reported as cash.\n\n### Instructions\n\nReport 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.\n\nInvestments 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.\n\nExchange 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’.\n\nAlternative 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’.\n\nThe value of investments reported in Table 2, column 13 must be calculated as the sum of the value of all physical assets (having applied APRA-look through) together with the effective exposure of the derivative instruments.\n\nWhen reporting indirectly held investments, apportion the value of the market exposure of any derivative contracts within the indirectly held investment to the asset class sector type(s) and asset class characteristics to which the derivatives relate. The apportionment will enable the net asset value of the indirectly held investment to be reported in Table 2, column 13.\n\nIf derivative contracts are used within an indirectly held investment to hedge currency exposure, report the percentage of the indirectly held investment’s net asset exposure that is currency hedged (refer to Table 2, column 15).\n\nThe proportion of the investment which is currency hedged must be reported at the same level that it is implemented. If the RSE licensee implements currency hedging at asset class level, report the proportion of the investment which is currency hedged in Table 2, column 15. If an RSE licensee implements currency hedging at an investment option level, report the value of the currency exposure in Table 2, column 13 using Currency Exposure as the strategic sector and the asset class sector type. In these instances, the value of the Currency Exposure is treated separately and does not contribute to the total value of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment strategic sector domicile is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the investment listing is not known, report investment listing type as ‘Not Applicable’.\n\nWhere the investment domicile is not known, report investment domicile type as ‘Not Applicable’. Investment domicile is the domicile of the assets identified when applying the APRA-look through requirements, not the domicile of the investment vehicle.\n\nReport investment international economy type as ‘Not Applicable’ for investment domicile type ‘Australian Domicile’. Where the international economy type is not known, report investment domicile type as ‘Not Applicable’.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------ | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Asset Class Sector Type | Y | All filers | CashFixed IncomeEquityPropertyInfrastructureAlternativesCurrency Exposure | Report the asset class sector type of the investment. |\n| 7 | Investment Asset Class Characteristic 1 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 1 of the investment. |\n| 8 | Investment Asset Class Characteristic 2 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 2 of the investment. |\n| 9 | Investment Asset Class Characteristic 3 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 3 of the investment. |\n| 10 | Investment Listing Type | Y | All filers | ListedUnlistedNot Applicable | Report the listing type of the investment. |\n| 11 | Investment Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot Applicable | Report the domicile type of the investment. |\n| 12 | Investment International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot Applicable | Report the international economy type of the investment. |\n| 13 | Investment Option Value Amount | | All filers | Whole dollars | Report the value of the investment. |\n| 14 | Investment Option Synthetic Exposure Amount | | All filers | Whole dollars | Report the synthetic exposure of the investment. |\n| 15 | Investment Currency Hedged Percent | | All filers | Percentage to 2 decimal places | Report the currency hedged (%) of the investment. |\n| 16 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment. |\n| 17 | Investment Modified Duration Number | | All filers | Number of years to 2 decimal places | If the asset class sector type of the investment is Fixed Income, report the modified duration of the investment in years. |","sortOrder":24},{"sectionNumber":"APRA-look through basis","sectionType":"division","heading":"APRA-look through basis","content":"### APRA-look through basis\n\nReport table 1 on an APRA-look through basis, reporting the strategic asset allocation regardless of how investments are made.","sortOrder":25},{"sectionNumber":"Instructions","sectionType":"division","heading":"Instructions","content":"### Instructions\n\nReport the benchmark allocation to each strategic sector set as part of the board approved strategic asset allocation, reporting ‘Not Applicable’ for strategic subsector, strategic subsector domicile type, strategic subsector listing type and strategic subsector international economy type. Where the investment option is managed on a dynamic asset allocation basis and a benchmark asset allocation has been adopted, report the allocation in column 10. Where the investment option does not have asset allocation ranges, and thus no lower or upper benchmarks, leave column 11 and column 12 blank. Where investment domicile type ‘International Domicile’ or ‘Not Specified’ is reported in column 4 and currency hedging targets are set at asset class level or investment option level, report the investment currency hedging ratio (%) in column 13; otherwise, leave column 13 blank. If currency exposure targets are set at the investment option level, report the benchmark currency exposure in column 10 using ‘Currency Exposure’ as the strategic sector. In these instances, the investment benchmark allocation (%) to ‘Currency Exposure’ is treated separately and does not contribute to the total benchmark allocations of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment domicile is not specified when setting the strategic asset allocation, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the strategic sector:\n\na) listing type, domicile type or international economy type is ‘Not Specified’, or\n\nb) allocation within the reported strategic sector includes other strategic sectors e.g. ‘Alternatives’ includes allocation to ‘Infrastructure’ or ‘Fixed Income’ includes allocation to both ‘Fixed Income Excluding Credit’ and ‘Credit’,\n\nreport an asset allocation target at the reporting date to the strategic subsector, strategic subsector listing type, strategic subsector domicile type and strategic subsector international economy type for each strategic subsector approved by the board, committee or individual with investment delegations under the investment governance framework of the RSE licensee. Report the benchmark allocation for the strategic subsector on an additional row for each combination of strategic sector and strategic subsector. If ‘Currency Exposure’ is reported for strategic sector, do not report a strategic subsector allocation.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Strategic Subsector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesNot Applicable | Report the strategic subsector of the investment. |\n| 7 | Investment Strategic Subsector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic subsector of the investment. |\n| 8 | Investment Strategic Subsector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic subsector of the investment. |\n| 9 | Investment Strategic Subsector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic subsector of the investment. |\n| 10 | Investment Benchmark Allocation Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation (%) of the investment. |\n| 11 | Investment Benchmark Allocation Lower Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation lower (%) of the investment. |\n| 12 | Investment Benchmark Allocation Upper Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation upper (%) of the investment. |\n| 13 | Investment Currency Hedging Ratio Percent | | All filers | Percentage to 2 decimal places | Report the currency hedging ratio (%) of the investment. |","sortOrder":26},{"sectionNumber":"Table 2: Actual asset allocation","sectionType":"division","heading":"Table 2: Actual asset allocation","content":"# Reporting Form SRF 550.0\n\n# Asset Allocation\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.0 Asset Allocation (SRF 550.0). This form collects information relating to the asset allocation and investments of registrable superannuation entities.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.0 must be completed for each investment option within an RSE, defined benefit RSE, PST or ERF excluding the following:\n\n investment options which have been aggregated as permitted in table 3 of Reporting Form SRF 605.0 RSE Structure (SRF 605.0);\n investment options which are reported on SRF 605.0 under investment option category annuity.\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\nFor each reporting period ending on or after 30 June 2014 but before 30 June 2021, an RSE licensee must provide information required by this Reporting Standard under Table 1 of SRF 550.0[\\[5\\]](#_ftn5).\n\nFor each reporting period ending on or after 30 June 2021 but before 30 June 2022, an RSE licensee must, in respect of investment options underlying a MySuper product or trustee-directed product, report the information required under each Table of SRF 550.0.[\\[6\\]](#_ftn6)\n\nFor each reporting period ending on or after 30 June 2022, an RSE licensee must report the information required under each Table of SRF 550.0[\\[7\\]](#_ftn7).\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.0 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns submitted to APRA.\n\nAmounts in SRF 550.0 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.\n\nItems on SRF 550.0 must be reported as at the end of the reporting period.\n\nCertain items in SRF 550.0 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:\n\n (a) where the ultimate investment is held directly by the RSE licensee, reporting that investment;\n (b) where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and\n (c) where the ultimate investment is not held by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[\\[8\\]](#_ftn8) [\\[9\\]](#_ftn9)\n\nThese instructions specify look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\n### Table 1: Strategic asset allocation\n\n### APRA-look through basis\n\nReport table 1 on an APRA-look through basis, reporting the strategic asset allocation regardless of how investments are made.\n\n### Instructions\n\nReport the benchmark allocation to each strategic sector set as part of the board approved strategic asset allocation, reporting ‘Not Applicable’ for strategic subsector, strategic subsector domicile type, strategic subsector listing type and strategic subsector international economy type. Where the investment option is managed on a dynamic asset allocation basis and a benchmark asset allocation has been adopted, report the allocation in column 10. Where the investment option does not have asset allocation ranges, and thus no lower or upper benchmarks, leave column 11 and column 12 blank. Where investment domicile type ‘International Domicile’ or ‘Not Specified’ is reported in column 4 and currency hedging targets are set at asset class level or investment option level, report the investment currency hedging ratio (%) in column 13; otherwise, leave column 13 blank. If currency exposure targets are set at the investment option level, report the benchmark currency exposure in column 10 using ‘Currency Exposure’ as the strategic sector. In these instances, the investment benchmark allocation (%) to ‘Currency Exposure’ is treated separately and does not contribute to the total benchmark allocations of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment domicile is not specified when setting the strategic asset allocation, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the strategic sector:\n\na) listing type, domicile type or international economy type is ‘Not Specified’, or\n\nb) allocation within the reported strategic sector includes other strategic sectors e.g. ‘Alternatives’ includes allocation to ‘Infrastructure’ or ‘Fixed Income’ includes allocation to both ‘Fixed Income Excluding Credit’ and ‘Credit’,\n\nreport an asset allocation target at the reporting date to the strategic subsector, strategic subsector listing type, strategic subsector domicile type and strategic subsector international economy type for each strategic subsector approved by the board, committee or individual with investment delegations under the investment governance framework of the RSE licensee. Report the benchmark allocation for the strategic subsector on an additional row for each combination of strategic sector and strategic subsector. If ‘Currency Exposure’ is reported for strategic sector, do not report a strategic subsector allocation.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Strategic Subsector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesNot Applicable | Report the strategic subsector of the investment. |\n| 7 | Investment Strategic Subsector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic subsector of the investment. |\n| 8 | Investment Strategic Subsector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic subsector of the investment. |\n| 9 | Investment Strategic Subsector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic subsector of the investment. |\n| 10 | Investment Benchmark Allocation Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation (%) of the investment. |\n| 11 | Investment Benchmark Allocation Lower Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation lower (%) of the investment. |\n| 12 | Investment Benchmark Allocation Upper Percent | | All filers | Percentage to 2 decimal places | Report the benchmark allocation upper (%) of the investment. |\n| 13 | Investment Currency Hedging Ratio Percent | | All filers | Percentage to 2 decimal places | Report the currency hedging ratio (%) of the investment. |\n\n### Table 2: Actual asset allocation\n\n### APRA-look through basis\n\nFor directly held investments: report Table 2 on a non-APRA-look through basis.\n\nFor indirectly held investments: report Table 2 on an APRA-look though basis.\n\nWhen reporting on an APRA-look through basis, information about the underlying investments in an investment vehicle must be reported. Investments in investment vehicles must be allocated to each combination of asset class sector type, asset class characteristic 1, asset class characteristic 2, asset class characteristic 3, domicile type, international economy type and listing type represented in the underlying investments.\n\nWhen reporting the relevant asset class sector type of investments on an APRA-look through basis, an RSE licensee must seek information about the actual holdings of the first non-connected entity - investments and identify the asset class sector type(s) of these holdings. For example, the cash position in an equity portfolio must be reported as cash.\n\n### Instructions\n\nReport 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.\n\nInvestments 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.\n\nExchange 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’.\n\nAlternative 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’.\n\nThe value of investments reported in Table 2, column 13 must be calculated as the sum of the value of all physical assets (having applied APRA-look through) together with the effective exposure of the derivative instruments.\n\nWhen reporting indirectly held investments, apportion the value of the market exposure of any derivative contracts within the indirectly held investment to the asset class sector type(s) and asset class characteristics to which the derivatives relate. The apportionment will enable the net asset value of the indirectly held investment to be reported in Table 2, column 13.\n\nIf derivative contracts are used within an indirectly held investment to hedge currency exposure, report the percentage of the indirectly held investment’s net asset exposure that is currency hedged (refer to Table 2, column 15).\n\nThe proportion of the investment which is currency hedged must be reported at the same level that it is implemented. If the RSE licensee implements currency hedging at asset class level, report the proportion of the investment which is currency hedged in Table 2, column 15. If an RSE licensee implements currency hedging at an investment option level, report the value of the currency exposure in Table 2, column 13 using Currency Exposure as the strategic sector and the asset class sector type. In these instances, the value of the Currency Exposure is treated separately and does not contribute to the total value of the investment option.\n\nWhere the listing is not specified when setting the strategic asset allocation, report investment strategic sector listing type as ‘Not Specified’. Report investment strategic sector listing type as ‘Not Applicable’ for asset class type ‘Cash’.\n\nWhere the investment strategic sector domicile is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nReport investment strategic sector international economy type as ‘Not Applicable’ for investment strategic sector domicile type ‘Australian Domicile’. Where the investment strategic sector international economy type is not specified, report investment strategic sector domicile type as ‘Not Specified’.\n\nWhere the investment listing is not known, report investment listing type as ‘Not Applicable’.\n\nWhere the investment domicile is not known, report investment domicile type as ‘Not Applicable’. Investment domicile is the domicile of the assets identified when applying the APRA-look through requirements, not the domicile of the investment vehicle.\n\nReport investment international economy type as ‘Not Applicable’ for investment domicile type ‘Australian Domicile’. Where the international economy type is not known, report investment domicile type as ‘Not Applicable’.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------ | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Strategic Sector Type | Y | All filers | CashFixed IncomeFixed Income Excluding CreditCreditEquityPropertyInfrastructureAlternativesGrowth AlternativesDefensive AlternativesCurrency Exposure | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers | ListedUnlistedNot SpecifiedNot Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Investment Strategic Sector International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot SpecifiedNot Applicable | Report the international economy type of the strategic sector of the investment. |\n| 6 | Investment Asset Class Sector Type | Y | All filers | CashFixed IncomeEquityPropertyInfrastructureAlternativesCurrency Exposure | Report the asset class sector type of the investment. |\n| 7 | Investment Asset Class Characteristic 1 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 1 of the investment. |\n| 8 | Investment Asset Class Characteristic 2 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 2 of the investment. |\n| 9 | Investment Asset Class Characteristic 3 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 6. | Report the asset class characteristic 3 of the investment. |\n| 10 | Investment Listing Type | Y | All filers | ListedUnlistedNot Applicable | Report the listing type of the investment. |\n| 11 | Investment Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot Applicable | Report the domicile type of the investment. |\n| 12 | Investment International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot Applicable | Report the international economy type of the investment. |\n| 13 | Investment Option Value Amount | | All filers | Whole dollars | Report the value of the investment. |\n| 14 | Investment Option Synthetic Exposure Amount | | All filers | Whole dollars | Report the synthetic exposure of the investment. |\n| 15 | Investment Currency Hedged Percent | | All filers | Percentage to 2 decimal places | Report the currency hedged (%) of the investment. |\n| 16 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment. |\n| 17 | Investment Modified Duration Number | | All filers | Number of years to 2 decimal places | If the asset class sector type of the investment is Fixed Income, report the modified duration of the investment in years. |","sortOrder":27},{"sectionNumber":"Reporting Form SRF 550.1","sectionType":"part","heading":"Reporting Form SRF 550.1","content":"# Reporting Form SRF 550.1\n\n# Investments and Currency Exposure\n\n# Instruction Guide\n\nThis 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.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.1 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF).\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\n### An RSE licensee must complete SRF 550.1 in respect of each reporting period ending on or after 30 June 2022.\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.1 in accordance with the Australian Accounting Standards.\n\nAmounts 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.\n\nItems 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.\n\nCertain items in SRF 550.1 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:\n\n (a) where the ultimate investment is held directly by the RSE licensee, reporting that investment;\n (b) where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and\n (c) where the ultimate investment is not held by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[\\[10\\]](#_ftn10) [\\[11\\]](#_ftn11)\n\nThese instructions specify the reporting basis, unit of measurement and look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\n### Table 1: Investments\n\nReport data as at the end of the reporting period.\n\n### APRA-look through basis\n\nWhere Directly Held is reported as the investment type (column 1), report on a non-APRA-look through basis. Where Indirectly Held is reported as the investment type (column 1), report on an APRA-look through basis, with reference to the investments underlying and investment vehicle.\n\nWhen reporting on an APRA-look through basis, information about the underlying investments in an investment vehicle must be reported. Investments in investment vehicles must be allocated to each combination of asset class sector type, asset class characteristic 1, asset class characteristic 2, asset class characteristic 3, domicile type and listing type represented in the underlying investments.\n\nWhen reporting the relevant asset class sector type of investments on an APRA-look through basis, an RSE licensee must seek information about the actual holdings of the first non-connected entity - investments and identify the asset class sector type(s) of these holdings. For example, the cash position in an equity portfolio must be reported as cash.\n\n### Instructions\n\nReport the value of investments of the RSE. 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.\n\nInvestments 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.\n\nExchange 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’.\n\nAlternative 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’.\n\nThe value of investments reported in table 1 column 12 must be calculated as the sum of the value of all physical assets (having applied APRA-look through) together with the effective exposure of the derivative instruments.\n\nWhen reporting indirectly held investments, apportion the value of the market exposure of any derivative contracts within the indirectly held investment to the asset class sector type(s) and asset class characteristics to which the derivatives relate. The apportionment will enable the net asset value of the indirectly held investment to be reported in table 1 column 12.\n\nIf derivative contracts are used within an indirectly held investment to hedge currency exposure, report the percentage of the indirectly held investment’s net asset exposure that is currency hedged (refer to table 1 column 14).\n\nThe proportion of the investment which is currency hedged must be reported at the same level that it is implemented. If the RSE licensee implements currency hedging at asset class level, report the proportion of the investment which is currency hedged in table 1 column 14. If an RSE licensee implements currency hedging at an investment option level, report the value of the Currency Exposure in table 1 column 12 using Currency Exposure as the asset class sector type. In these instances, the value of the Currency Exposure is treated separately and does not contribute to the total value of the investment option.\n\nWhere the investment listing is not known, report investment listing type as ‘Not Applicable’.\n\nWhere the investment domicile is not known, report investment domicile type as ‘Not Applicable’. Investment domicile is the domicile of the assets identified when applying the APRA-look through requirements, not the domicile of the investment vehicle.\n\nReport investment international economy type as ‘Not Applicable’ for investment domicile type ‘Australian Domicile’. Where the investment international economy type is not known, report investment domicile type as ‘Not Applicable’.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------- |\n| 1 | Investment Type | Y | All filers | Directly HeldIndirectly Held | Report the investment type of the investment. |\n| 2 | Investment Vehicle Type | Y | All filers | Cash Management TrustLife Company GuaranteedLife Company Investment LinkedLife Company OtherPooled Superannuation TrustRetail TrustWholesale TrustOther Indirect InvestmentNot Applicable | Report the investment vehicle type of the investment. |\n| 3 | Investment Vehicle Listing Type | Y | All filers | ListedUnlistedNot Applicable | Report the listing type of the investment vehicle. |\n| 4 | Investment Vehicle Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot Applicable | Report the domicile type of the investment vehicle. |\n| 5 | Investment Asset Class Sector Type | Y | All filers | CashFixed IncomeEquityPropertyInfrastructureAlternativesCurrency Exposure | Report the asset class sector type of the investment. |\n| 6 | Investment Asset Class Characteristic 1 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 5. | Report the asset class characteristic 1 of the investment. |\n| 7 | Investment Asset Class Characteristic 2 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 5. | Report the asset class characteristic 2 of the investment. |\n| 8 | Investment Asset Class Characteristic 3 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 5. | Report the asset class characteristic 3 of the investment. |\n| 9 | Investment Listing Type | Y | All filers | ListedUnlistedNot Applicable | Report the listing type of the investment. |\n| 10 | Investment Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot Applicable | Report the domicile type of the investment. |\n| 11 | Investment International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot Applicable | Report the international economy type of the investment. |\n| 12 | Investment Value Amount | | All filers | Whole dollars | Report the value of the investment. |\n| 13 | Investment Synthetic Exposure Amount | | All filers | Whole dollars | Report the synthetic exposure of the investment. |\n| 14 | Investment Currency Hedged Percent | | All filers | Percentage to 2 decimal places | Report the currency hedged (%) of the investment. |\n| 15 | Investment Individually Managed Mandates Amount | | All filers | Whole dollars | Report the portion of the investment which is invested via individually managed mandates. |\n\n### Table 2: Currency exposure\n\nReport data as at the end of the reporting period.\n\nThe value of investments reported in table 2 column 2 must be calculated as the sum of the value of all physical assets (having applied APRA-look through) together with the effective exposure of the derivative instruments.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------- | ----------------- | ------------- | ------------------------ | -------------------------------------------------------------------------- |\n| 1 | Assets Held Currency Code | Y | All filers | Applicable currency code | Report the currency code of the currency in which the entity holds assets. |\n| 2 | Assets Currency Held Amount | | All filers | Whole dollars | Report the value of the assets held in the currency. |","sortOrder":30},{"sectionNumber":"Investments and Currency Exposure","sectionType":"part","heading":"Investments and Currency Exposure","content":"# Reporting Form SRF 550.1\n\n# Investments and Currency Exposure\n\n# Instruction Guide\n\nThis 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.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.1 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF).\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\n### An RSE licensee must complete SRF 550.1 in respect of each reporting period ending on or after 30 June 2022.\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.1 in accordance with the Australian Accounting Standards.\n\nAmounts 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.\n\nItems 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.\n\nCertain items in SRF 550.1 are to be reported on an APRA-look through basis. Reporting on an APRA-look through basis means:\n\n (a) where the ultimate investment is held directly by the RSE licensee, reporting that investment;\n (b) where the ultimate investment is held by a person connected with the RSE licensee, reporting that investment; and\n (c) where the ultimate investment is not held by the RSE licensee or a person connected with the RSE licensee, reporting the most proximate investment, of a person connected with the RSE licensee, to the ultimate investment.[\\[10\\]](#_ftn10) [\\[11\\]](#_ftn11)\n\nThese instructions specify the reporting basis, unit of measurement and look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\n### Table 1: Investments\n\nReport data as at the end of the reporting period.\n\n### APRA-look through basis\n\nWhere Directly Held is reported as the investment type (column 1), report on a non-APRA-look through basis. Where Indirectly Held is reported as the investment type (column 1), report on an APRA-look through basis, with reference to the investments underlying and investment vehicle.\n\nWhen reporting on an APRA-look through basis, information about the underlying investments in an investment vehicle must be reported. Investments in investment vehicles must be allocated to each combination of asset class sector type, asset class characteristic 1, asset class characteristic 2, asset class characteristic 3, domicile type and listing type represented in the underlying investments.\n\nWhen reporting the relevant asset class sector type of investments on an APRA-look through basis, an RSE licensee must seek information about the actual holdings of the first non-connected entity - investments and identify the asset class sector type(s) of these holdings. For example, the cash position in an equity portfolio must be reported as cash.\n\n### Instructions\n\nReport the value of investments of the RSE. 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.\n\nInvestments 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.\n\nExchange 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’.\n\nAlternative 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’.\n\nThe value of investments reported in table 1 column 12 must be calculated as the sum of the value of all physical assets (having applied APRA-look through) together with the effective exposure of the derivative instruments.\n\nWhen reporting indirectly held investments, apportion the value of the market exposure of any derivative contracts within the indirectly held investment to the asset class sector type(s) and asset class characteristics to which the derivatives relate. The apportionment will enable the net asset value of the indirectly held investment to be reported in table 1 column 12.\n\nIf derivative contracts are used within an indirectly held investment to hedge currency exposure, report the percentage of the indirectly held investment’s net asset exposure that is currency hedged (refer to table 1 column 14).\n\nThe proportion of the investment which is currency hedged must be reported at the same level that it is implemented. If the RSE licensee implements currency hedging at asset class level, report the proportion of the investment which is currency hedged in table 1 column 14. If an RSE licensee implements currency hedging at an investment option level, report the value of the Currency Exposure in table 1 column 12 using Currency Exposure as the asset class sector type. In these instances, the value of the Currency Exposure is treated separately and does not contribute to the total value of the investment option.\n\nWhere the investment listing is not known, report investment listing type as ‘Not Applicable’.\n\nWhere the investment domicile is not known, report investment domicile type as ‘Not Applicable’. Investment domicile is the domicile of the assets identified when applying the APRA-look through requirements, not the domicile of the investment vehicle.\n\nReport investment international economy type as ‘Not Applicable’ for investment domicile type ‘Australian Domicile’. Where the investment international economy type is not known, report investment domicile type as ‘Not Applicable’.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------- |\n| 1 | Investment Type | Y | All filers | Directly HeldIndirectly Held | Report the investment type of the investment. |\n| 2 | Investment Vehicle Type | Y | All filers | Cash Management TrustLife Company GuaranteedLife Company Investment LinkedLife Company OtherPooled Superannuation TrustRetail TrustWholesale TrustOther Indirect InvestmentNot Applicable | Report the investment vehicle type of the investment. |\n| 3 | Investment Vehicle Listing Type | Y | All filers | ListedUnlistedNot Applicable | Report the listing type of the investment vehicle. |\n| 4 | Investment Vehicle Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot Applicable | Report the domicile type of the investment vehicle. |\n| 5 | Investment Asset Class Sector Type | Y | All filers | CashFixed IncomeEquityPropertyInfrastructureAlternativesCurrency Exposure | Report the asset class sector type of the investment. |\n| 6 | Investment Asset Class Characteristic 1 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 5. | Report the asset class characteristic 1 of the investment. |\n| 7 | Investment Asset Class Characteristic 2 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 5. | Report the asset class characteristic 2 of the investment. |\n| 8 | Investment Asset Class Characteristic 3 Type | Y | All filers | Consult appendix A for valid values for the asset class sector type selected in column 5. | Report the asset class characteristic 3 of the investment. |\n| 9 | Investment Listing Type | Y | All filers | ListedUnlistedNot Applicable | Report the listing type of the investment. |\n| 10 | Investment Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot Applicable | Report the domicile type of the investment. |\n| 11 | Investment International Economy Type | Y | All filers | Emerging MarketsDeveloped MarketsNot Applicable | Report the international economy type of the investment. |\n| 12 | Investment Value Amount | | All filers | Whole dollars | Report the value of the investment. |\n| 13 | Investment Synthetic Exposure Amount | | All filers | Whole dollars | Report the synthetic exposure of the investment. |\n| 14 | Investment Currency Hedged Percent | | All filers | Percentage to 2 decimal places | Report the currency hedged (%) of the investment. |\n| 15 | Investment Individually Managed Mandates Amount | | All filers | Whole dollars | Report the portion of the investment which is invested via individually managed mandates. |\n\n### Table 2: Currency exposure\n\nReport data as at the end of the reporting period.\n\nThe value of investments reported in table 2 column 2 must be calculated as the sum of the value of all physical assets (having applied APRA-look through) together with the effective exposure of the derivative instruments.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------- | ----------------- | ------------- | ------------------------ | -------------------------------------------------------------------------- |\n| 1 | Assets Held Currency Code | Y | All filers | Applicable currency code | Report the currency code of the currency in which the entity holds assets. |\n| 2 | Assets Currency Held Amount | | All filers | Whole dollars | Report the value of the assets held in the currency. |","sortOrder":31},{"sectionNumber":"An RSE licensee must complete SRF 550.1 ","sectionType":"division","heading":"An RSE licensee must complete SRF 550.1 in respect of each reporting period ending on or after 30 June 2022.","content":"### An RSE licensee must complete SRF 550.1 in respect of each reporting period ending on or after 30 June 2022.","sortOrder":37},{"sectionNumber":"Table 1: Investments","sectionType":"division","heading":"Table 1: Investments","content":"### Table 1: Investments\n\nReport data as at the end of the reporting period.","sortOrder":40},{"sectionNumber":"Table 2: Currency exposure","sectionType":"division","heading":"Table 2: Currency exposure","content":"### Table 2: Currency exposure\n\nReport data as at the end of the reporting period.\n\nThe value of investments reported in table 2 column 2 must be calculated as the sum of the value of all physical assets (having applied APRA-look through) together with the effective exposure of the derivative instruments.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------- | ----------------- | ------------- | ------------------------ | -------------------------------------------------------------------------- |\n| 1 | Assets Held Currency Code | Y | All filers | Applicable currency code | Report the currency code of the currency in which the entity holds assets. |\n| 2 | Assets Currency Held Amount | | All filers | Whole dollars | Report the value of the assets held in the currency. |","sortOrder":43},{"sectionNumber":"Reporting Form SRF 550.2","sectionType":"part","heading":"Reporting Form SRF 550.2","content":"# Reporting Form SRF 550.2\n\n# Derivatives and Counterparties\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.2 Derivatives and Counterparties (SRF 550.2). This form collects information on the derivative exposures of RSEs and counterparties to these exposures.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.2 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF).\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\n### An RSE licensee must complete SRF 550.2 in respect of each reporting period ending on or after 30 June 2022.\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.2 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee is may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nAmounts in SRF 550.2 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.\n\nItems on SRF 550.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nItems on SRF 550.2 are to be reported on a non-look through basis. A look through basis is where information about the underlying investments in an investment vehicle must be reported.\n\nThese instructions specify the reporting basis, unit of measurement and look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\nReport only directly held investments in derivative financial instruments on SRF 550.2, which may or may not be invested via an individually managed mandate.\n\nDo not report indirectly held investments in derivative financial instruments on SRF 550.2.\n\n### Table 1: Derivative financial instruments\n\nReport columns 1 to 12 as at the end of the reporting period. Report column 13 with respect to transactions that occurred during the reporting period.\n\nInstructions\n\nFor each combination of exposure type, derivative type, counterparty name, counterparty rating grade, type of counterparty and contract type report the principal amount in column 9, the gross positive market value in column 10, the gross negative market value in column 11, the derivatives net market value in column 12, and the derivatives net transactions in column 13.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Derivative Exposure Type | Y | All filers | Interest Rate ContractForeign Exchange ContractCredit Risk ContractEquity ContractCommodity ContractOther Contract | Report the exposure type. |\n| 2 | Derivative Type | Y | All filers | Exchange TradedOver The Counter ClearedOver The Counter Not Cleared | Report the derivative type. |\n| 3 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 4 | Counterparty Rating Grade Type | Y | All filers | Grade 1Grade 2Grade 3Grade 4Grade 5Grade 6Grade 7Not Applicable | Report the counterparty rating grade. |\n| 5 | Counterparty Residency Indicator | Y | All filers | Australian ResidentNon Resident | Report the counterparty residency status. |\n| 6 | Counterparty Type | Y | All filers | Banking InstitutionsReserve Bank Of Australia (RBA)Other Financial InstitutionsNon Financial Institutions | Report the type of counterparty. |\n| 7 | Counterparty Other Description Text | | All filers | Free text | Report the description of the counterparty where Other Financial Institutions or Non Financial Institutions is selected as the type of counterparty. |\n| 8 | Derivative Contract Type | Y | All filers | OptionsForwardsFuturesSwapsOther | Report the contract type. |\n| 9 | Derivative Principal Amount | | All filers | Whole dollars | Report the principal amount of the derivatives. |\n| 10 | Derivative Gross Positive Market Value Amount | | All filers | Whole dollars | Report the gross positive market value of the derivatives. |\n| 11 | Derivative Gross Negative Market Value Amount | | All filers | Whole dollars | Report the gross negative market value of the derivatives. |\n| 12 | Derivative Net Market Value Amount | | All filers | Whole dollars | Report the derivatives net market value of the derivatives. |\n| 13 | Derivative Net Transactions Amount | | All filers | Whole dollars | Report the derivatives net transactions during the period. |\n\n### Table 2: Derivative collateral and counterparties\n\n### Report Table 2 as at the end of the reporting period.\n\n### Table 2.1 Value of assets of the RSE that are pledged to secure derivative positions\n\nReport the value of assets of the RSE that are pledged to secure derivative positions as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------- | ----------------- | ------------- | ------------- | -------------------------------------------------------------------------------------- |\n| 1 | Assets Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the value of assets of the RSE that are pledged to secure derivative positions. |\n\n### Table 2.2 Directly held over the counter derivatives\n\nReport net collateral pledged to secure over the counter derivative contracts as at the end of the reporting period for each counterparty for over the counter derivatives reported in Table 1.\n\nInstructions\n\nFor each combination of counterparty name, counterparty identifier and collateral type report the net collateral pledged to secure positions with the counterparty.\n\nWhere collateral is received from the counterparty, then this amount should be negative. Where collateral is posted (or pledged) to the counterparty, then this amount should be positive.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------ | ----------------- | ------------- | --------------------------- | ---------------------------------------------------------------------------- |\n| 1 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 2 | Counterparty Identifier | Y | All filers | Free text | Report the counterparty identifier. |\n| 3 | Collateral Type | Y | All filers | CashSecuritiesOtherMultiple | Report the collateral type. |\n| 4 | Collateral Net Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the net collateral pledged to secure positions with the counterparty. |","sortOrder":44},{"sectionNumber":"Derivatives and Counterparties","sectionType":"part","heading":"Derivatives and Counterparties","content":"# Reporting Form SRF 550.2\n\n# Derivatives and Counterparties\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.2 Derivatives and Counterparties (SRF 550.2). This form collects information on the derivative exposures of RSEs and counterparties to these exposures.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.2 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF).\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\n### An RSE licensee must complete SRF 550.2 in respect of each reporting period ending on or after 30 June 2022.\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.2 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee is may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nAmounts in SRF 550.2 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.\n\nItems on SRF 550.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nItems on SRF 550.2 are to be reported on a non-look through basis. A look through basis is where information about the underlying investments in an investment vehicle must be reported.\n\nThese instructions specify the reporting basis, unit of measurement and look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\nReport only directly held investments in derivative financial instruments on SRF 550.2, which may or may not be invested via an individually managed mandate.\n\nDo not report indirectly held investments in derivative financial instruments on SRF 550.2.\n\n### Table 1: Derivative financial instruments\n\nReport columns 1 to 12 as at the end of the reporting period. Report column 13 with respect to transactions that occurred during the reporting period.\n\nInstructions\n\nFor each combination of exposure type, derivative type, counterparty name, counterparty rating grade, type of counterparty and contract type report the principal amount in column 9, the gross positive market value in column 10, the gross negative market value in column 11, the derivatives net market value in column 12, and the derivatives net transactions in column 13.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Derivative Exposure Type | Y | All filers | Interest Rate ContractForeign Exchange ContractCredit Risk ContractEquity ContractCommodity ContractOther Contract | Report the exposure type. |\n| 2 | Derivative Type | Y | All filers | Exchange TradedOver The Counter ClearedOver The Counter Not Cleared | Report the derivative type. |\n| 3 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 4 | Counterparty Rating Grade Type | Y | All filers | Grade 1Grade 2Grade 3Grade 4Grade 5Grade 6Grade 7Not Applicable | Report the counterparty rating grade. |\n| 5 | Counterparty Residency Indicator | Y | All filers | Australian ResidentNon Resident | Report the counterparty residency status. |\n| 6 | Counterparty Type | Y | All filers | Banking InstitutionsReserve Bank Of Australia (RBA)Other Financial InstitutionsNon Financial Institutions | Report the type of counterparty. |\n| 7 | Counterparty Other Description Text | | All filers | Free text | Report the description of the counterparty where Other Financial Institutions or Non Financial Institutions is selected as the type of counterparty. |\n| 8 | Derivative Contract Type | Y | All filers | OptionsForwardsFuturesSwapsOther | Report the contract type. |\n| 9 | Derivative Principal Amount | | All filers | Whole dollars | Report the principal amount of the derivatives. |\n| 10 | Derivative Gross Positive Market Value Amount | | All filers | Whole dollars | Report the gross positive market value of the derivatives. |\n| 11 | Derivative Gross Negative Market Value Amount | | All filers | Whole dollars | Report the gross negative market value of the derivatives. |\n| 12 | Derivative Net Market Value Amount | | All filers | Whole dollars | Report the derivatives net market value of the derivatives. |\n| 13 | Derivative Net Transactions Amount | | All filers | Whole dollars | Report the derivatives net transactions during the period. |\n\n### Table 2: Derivative collateral and counterparties\n\n### Report Table 2 as at the end of the reporting period.\n\n### Table 2.1 Value of assets of the RSE that are pledged to secure derivative positions\n\nReport the value of assets of the RSE that are pledged to secure derivative positions as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------- | ----------------- | ------------- | ------------- | -------------------------------------------------------------------------------------- |\n| 1 | Assets Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the value of assets of the RSE that are pledged to secure derivative positions. |\n\n### Table 2.2 Directly held over the counter derivatives\n\nReport net collateral pledged to secure over the counter derivative contracts as at the end of the reporting period for each counterparty for over the counter derivatives reported in Table 1.\n\nInstructions\n\nFor each combination of counterparty name, counterparty identifier and collateral type report the net collateral pledged to secure positions with the counterparty.\n\nWhere collateral is received from the counterparty, then this amount should be negative. Where collateral is posted (or pledged) to the counterparty, then this amount should be positive.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------ | ----------------- | ------------- | --------------------------- | ---------------------------------------------------------------------------- |\n| 1 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 2 | Counterparty Identifier | Y | All filers | Free text | Report the counterparty identifier. |\n| 3 | Collateral Type | Y | All filers | CashSecuritiesOtherMultiple | Report the collateral type. |\n| 4 | Collateral Net Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the net collateral pledged to secure positions with the counterparty. |","sortOrder":45},{"sectionNumber":"An RSE licensee must complete SRF 550.2 ","sectionType":"division","heading":"An RSE licensee must complete SRF 550.2 in respect of each reporting period ending on or after 30 June 2022.","content":"# Reporting Form SRF 550.2\n\n# Derivatives and Counterparties\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.2 Derivatives and Counterparties (SRF 550.2). This form collects information on the derivative exposures of RSEs and counterparties to these exposures.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.2 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF).\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\n### An RSE licensee must complete SRF 550.2 in respect of each reporting period ending on or after 30 June 2022.\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.2 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee is may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nAmounts in SRF 550.2 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.\n\nItems on SRF 550.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nItems on SRF 550.2 are to be reported on a non-look through basis. A look through basis is where information about the underlying investments in an investment vehicle must be reported.\n\nThese instructions specify the reporting basis, unit of measurement and look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\nReport only directly held investments in derivative financial instruments on SRF 550.2, which may or may not be invested via an individually managed mandate.\n\nDo not report indirectly held investments in derivative financial instruments on SRF 550.2.\n\n### Table 1: Derivative financial instruments\n\nReport columns 1 to 12 as at the end of the reporting period. Report column 13 with respect to transactions that occurred during the reporting period.\n\nInstructions\n\nFor each combination of exposure type, derivative type, counterparty name, counterparty rating grade, type of counterparty and contract type report the principal amount in column 9, the gross positive market value in column 10, the gross negative market value in column 11, the derivatives net market value in column 12, and the derivatives net transactions in column 13.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Derivative Exposure Type | Y | All filers | Interest Rate ContractForeign Exchange ContractCredit Risk ContractEquity ContractCommodity ContractOther Contract | Report the exposure type. |\n| 2 | Derivative Type | Y | All filers | Exchange TradedOver The Counter ClearedOver The Counter Not Cleared | Report the derivative type. |\n| 3 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 4 | Counterparty Rating Grade Type | Y | All filers | Grade 1Grade 2Grade 3Grade 4Grade 5Grade 6Grade 7Not Applicable | Report the counterparty rating grade. |\n| 5 | Counterparty Residency Indicator | Y | All filers | Australian ResidentNon Resident | Report the counterparty residency status. |\n| 6 | Counterparty Type | Y | All filers | Banking InstitutionsReserve Bank Of Australia (RBA)Other Financial InstitutionsNon Financial Institutions | Report the type of counterparty. |\n| 7 | Counterparty Other Description Text | | All filers | Free text | Report the description of the counterparty where Other Financial Institutions or Non Financial Institutions is selected as the type of counterparty. |\n| 8 | Derivative Contract Type | Y | All filers | OptionsForwardsFuturesSwapsOther | Report the contract type. |\n| 9 | Derivative Principal Amount | | All filers | Whole dollars | Report the principal amount of the derivatives. |\n| 10 | Derivative Gross Positive Market Value Amount | | All filers | Whole dollars | Report the gross positive market value of the derivatives. |\n| 11 | Derivative Gross Negative Market Value Amount | | All filers | Whole dollars | Report the gross negative market value of the derivatives. |\n| 12 | Derivative Net Market Value Amount | | All filers | Whole dollars | Report the derivatives net market value of the derivatives. |\n| 13 | Derivative Net Transactions Amount | | All filers | Whole dollars | Report the derivatives net transactions during the period. |\n\n### Table 2: Derivative collateral and counterparties\n\n### Report Table 2 as at the end of the reporting period.\n\n### Table 2.1 Value of assets of the RSE that are pledged to secure derivative positions\n\nReport the value of assets of the RSE that are pledged to secure derivative positions as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------- | ----------------- | ------------- | ------------- | -------------------------------------------------------------------------------------- |\n| 1 | Assets Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the value of assets of the RSE that are pledged to secure derivative positions. |\n\n### Table 2.2 Directly held over the counter derivatives\n\nReport net collateral pledged to secure over the counter derivative contracts as at the end of the reporting period for each counterparty for over the counter derivatives reported in Table 1.\n\nInstructions\n\nFor each combination of counterparty name, counterparty identifier and collateral type report the net collateral pledged to secure positions with the counterparty.\n\nWhere collateral is received from the counterparty, then this amount should be negative. Where collateral is posted (or pledged) to the counterparty, then this amount should be positive.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------ | ----------------- | ------------- | --------------------------- | ---------------------------------------------------------------------------- |\n| 1 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 2 | Counterparty Identifier | Y | All filers | Free text | Report the counterparty identifier. |\n| 3 | Collateral Type | Y | All filers | CashSecuritiesOtherMultiple | Report the collateral type. |\n| 4 | Collateral Net Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the net collateral pledged to secure positions with the counterparty. |","sortOrder":51},{"sectionNumber":"Table 1: Derivative financial instrument","sectionType":"division","heading":"Table 1: Derivative financial instruments","content":"### Table 1: Derivative financial instruments\n\nReport columns 1 to 12 as at the end of the reporting period. Report column 13 with respect to transactions that occurred during the reporting period.\n\nInstructions\n\nFor each combination of exposure type, derivative type, counterparty name, counterparty rating grade, type of counterparty and contract type report the principal amount in column 9, the gross positive market value in column 10, the gross negative market value in column 11, the derivatives net market value in column 12, and the derivatives net transactions in column 13.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Derivative Exposure Type | Y | All filers | Interest Rate ContractForeign Exchange ContractCredit Risk ContractEquity ContractCommodity ContractOther Contract | Report the exposure type. |\n| 2 | Derivative Type | Y | All filers | Exchange TradedOver The Counter ClearedOver The Counter Not Cleared | Report the derivative type. |\n| 3 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 4 | Counterparty Rating Grade Type | Y | All filers | Grade 1Grade 2Grade 3Grade 4Grade 5Grade 6Grade 7Not Applicable | Report the counterparty rating grade. |\n| 5 | Counterparty Residency Indicator | Y | All filers | Australian ResidentNon Resident | Report the counterparty residency status. |\n| 6 | Counterparty Type | Y | All filers | Banking InstitutionsReserve Bank Of Australia (RBA)Other Financial InstitutionsNon Financial Institutions | Report the type of counterparty. |\n| 7 | Counterparty Other Description Text | | All filers | Free text | Report the description of the counterparty where Other Financial Institutions or Non Financial Institutions is selected as the type of counterparty. |\n| 8 | Derivative Contract Type | Y | All filers | OptionsForwardsFuturesSwapsOther | Report the contract type. |\n| 9 | Derivative Principal Amount | | All filers | Whole dollars | Report the principal amount of the derivatives. |\n| 10 | Derivative Gross Positive Market Value Amount | | All filers | Whole dollars | Report the gross positive market value of the derivatives. |\n| 11 | Derivative Gross Negative Market Value Amount | | All filers | Whole dollars | Report the gross negative market value of the derivatives. |\n| 12 | Derivative Net Market Value Amount | | All filers | Whole dollars | Report the derivatives net market value of the derivatives. |\n| 13 | Derivative Net Transactions Amount | | All filers | Whole dollars | Report the derivatives net transactions during the period. |","sortOrder":54},{"sectionNumber":"Table 2: Derivative collateral and count","sectionType":"division","heading":"Table 2: Derivative collateral and counterparties","content":"# Reporting Form SRF 550.2\n\n# Derivatives and Counterparties\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.2 Derivatives and Counterparties (SRF 550.2). This form collects information on the derivative exposures of RSEs and counterparties to these exposures.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.2 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF).\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\n### An RSE licensee must complete SRF 550.2 in respect of each reporting period ending on or after 30 June 2022.\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.2 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee is may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nAmounts in SRF 550.2 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.\n\nItems on SRF 550.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nItems on SRF 550.2 are to be reported on a non-look through basis. A look through basis is where information about the underlying investments in an investment vehicle must be reported.\n\nThese instructions specify the reporting basis, unit of measurement and look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\nReport only directly held investments in derivative financial instruments on SRF 550.2, which may or may not be invested via an individually managed mandate.\n\nDo not report indirectly held investments in derivative financial instruments on SRF 550.2.\n\n### Table 1: Derivative financial instruments\n\nReport columns 1 to 12 as at the end of the reporting period. Report column 13 with respect to transactions that occurred during the reporting period.\n\nInstructions\n\nFor each combination of exposure type, derivative type, counterparty name, counterparty rating grade, type of counterparty and contract type report the principal amount in column 9, the gross positive market value in column 10, the gross negative market value in column 11, the derivatives net market value in column 12, and the derivatives net transactions in column 13.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Derivative Exposure Type | Y | All filers | Interest Rate ContractForeign Exchange ContractCredit Risk ContractEquity ContractCommodity ContractOther Contract | Report the exposure type. |\n| 2 | Derivative Type | Y | All filers | Exchange TradedOver The Counter ClearedOver The Counter Not Cleared | Report the derivative type. |\n| 3 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 4 | Counterparty Rating Grade Type | Y | All filers | Grade 1Grade 2Grade 3Grade 4Grade 5Grade 6Grade 7Not Applicable | Report the counterparty rating grade. |\n| 5 | Counterparty Residency Indicator | Y | All filers | Australian ResidentNon Resident | Report the counterparty residency status. |\n| 6 | Counterparty Type | Y | All filers | Banking InstitutionsReserve Bank Of Australia (RBA)Other Financial InstitutionsNon Financial Institutions | Report the type of counterparty. |\n| 7 | Counterparty Other Description Text | | All filers | Free text | Report the description of the counterparty where Other Financial Institutions or Non Financial Institutions is selected as the type of counterparty. |\n| 8 | Derivative Contract Type | Y | All filers | OptionsForwardsFuturesSwapsOther | Report the contract type. |\n| 9 | Derivative Principal Amount | | All filers | Whole dollars | Report the principal amount of the derivatives. |\n| 10 | Derivative Gross Positive Market Value Amount | | All filers | Whole dollars | Report the gross positive market value of the derivatives. |\n| 11 | Derivative Gross Negative Market Value Amount | | All filers | Whole dollars | Report the gross negative market value of the derivatives. |\n| 12 | Derivative Net Market Value Amount | | All filers | Whole dollars | Report the derivatives net market value of the derivatives. |\n| 13 | Derivative Net Transactions Amount | | All filers | Whole dollars | Report the derivatives net transactions during the period. |\n\n### Table 2: Derivative collateral and counterparties\n\n### Report Table 2 as at the end of the reporting period.\n\n### Table 2.1 Value of assets of the RSE that are pledged to secure derivative positions\n\nReport the value of assets of the RSE that are pledged to secure derivative positions as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------- | ----------------- | ------------- | ------------- | -------------------------------------------------------------------------------------- |\n| 1 | Assets Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the value of assets of the RSE that are pledged to secure derivative positions. |\n\n### Table 2.2 Directly held over the counter derivatives\n\nReport net collateral pledged to secure over the counter derivative contracts as at the end of the reporting period for each counterparty for over the counter derivatives reported in Table 1.\n\nInstructions\n\nFor each combination of counterparty name, counterparty identifier and collateral type report the net collateral pledged to secure positions with the counterparty.\n\nWhere collateral is received from the counterparty, then this amount should be negative. Where collateral is posted (or pledged) to the counterparty, then this amount should be positive.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------ | ----------------- | ------------- | --------------------------- | ---------------------------------------------------------------------------- |\n| 1 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 2 | Counterparty Identifier | Y | All filers | Free text | Report the counterparty identifier. |\n| 3 | Collateral Type | Y | All filers | CashSecuritiesOtherMultiple | Report the collateral type. |\n| 4 | Collateral Net Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the net collateral pledged to secure positions with the counterparty. |","sortOrder":55},{"sectionNumber":"Report Table 2 as at the end of the repo","sectionType":"division","heading":"Report Table 2 as at the end of the reporting period.","content":"# Reporting Form SRF 550.2\n\n# Derivatives and Counterparties\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 550.2 Derivatives and Counterparties (SRF 550.2). This form collects information on the derivative exposures of RSEs and counterparties to these exposures.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 550.2 must be completed for each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF).\n\n### Reporting tables\n\nTables 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. \n \nThe 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.\n\n### Information required\n\n### An RSE licensee must complete SRF 550.2 in respect of each reporting period ending on or after 30 June 2022.\n\n### Reporting basis and unit of measurement\n\nReport all items on SRF 550.2 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee is may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nAmounts in SRF 550.2 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.\n\nItems on SRF 550.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nItems on SRF 550.2 are to be reported on a non-look through basis. A look through basis is where information about the underlying investments in an investment vehicle must be reported.\n\nThese instructions specify the reporting basis, unit of measurement and look through basis that applies to each item.\n\n### Definitions\n\nTerms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).\n\nSpecific instructions\n\nReport only directly held investments in derivative financial instruments on SRF 550.2, which may or may not be invested via an individually managed mandate.\n\nDo not report indirectly held investments in derivative financial instruments on SRF 550.2.\n\n### Table 1: Derivative financial instruments\n\nReport columns 1 to 12 as at the end of the reporting period. Report column 13 with respect to transactions that occurred during the reporting period.\n\nInstructions\n\nFor each combination of exposure type, derivative type, counterparty name, counterparty rating grade, type of counterparty and contract type report the principal amount in column 9, the gross positive market value in column 10, the gross negative market value in column 11, the derivatives net market value in column 12, and the derivatives net transactions in column 13.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------ | ---------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Derivative Exposure Type | Y | All filers | Interest Rate ContractForeign Exchange ContractCredit Risk ContractEquity ContractCommodity ContractOther Contract | Report the exposure type. |\n| 2 | Derivative Type | Y | All filers | Exchange TradedOver The Counter ClearedOver The Counter Not Cleared | Report the derivative type. |\n| 3 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 4 | Counterparty Rating Grade Type | Y | All filers | Grade 1Grade 2Grade 3Grade 4Grade 5Grade 6Grade 7Not Applicable | Report the counterparty rating grade. |\n| 5 | Counterparty Residency Indicator | Y | All filers | Australian ResidentNon Resident | Report the counterparty residency status. |\n| 6 | Counterparty Type | Y | All filers | Banking InstitutionsReserve Bank Of Australia (RBA)Other Financial InstitutionsNon Financial Institutions | Report the type of counterparty. |\n| 7 | Counterparty Other Description Text | | All filers | Free text | Report the description of the counterparty where Other Financial Institutions or Non Financial Institutions is selected as the type of counterparty. |\n| 8 | Derivative Contract Type | Y | All filers | OptionsForwardsFuturesSwapsOther | Report the contract type. |\n| 9 | Derivative Principal Amount | | All filers | Whole dollars | Report the principal amount of the derivatives. |\n| 10 | Derivative Gross Positive Market Value Amount | | All filers | Whole dollars | Report the gross positive market value of the derivatives. |\n| 11 | Derivative Gross Negative Market Value Amount | | All filers | Whole dollars | Report the gross negative market value of the derivatives. |\n| 12 | Derivative Net Market Value Amount | | All filers | Whole dollars | Report the derivatives net market value of the derivatives. |\n| 13 | Derivative Net Transactions Amount | | All filers | Whole dollars | Report the derivatives net transactions during the period. |\n\n### Table 2: Derivative collateral and counterparties\n\n### Report Table 2 as at the end of the reporting period.\n\n### Table 2.1 Value of assets of the RSE that are pledged to secure derivative positions\n\nReport the value of assets of the RSE that are pledged to secure derivative positions as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------- | ----------------- | ------------- | ------------- | -------------------------------------------------------------------------------------- |\n| 1 | Assets Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the value of assets of the RSE that are pledged to secure derivative positions. |\n\n### Table 2.2 Directly held over the counter derivatives\n\nReport net collateral pledged to secure over the counter derivative contracts as at the end of the reporting period for each counterparty for over the counter derivatives reported in Table 1.\n\nInstructions\n\nFor each combination of counterparty name, counterparty identifier and collateral type report the net collateral pledged to secure positions with the counterparty.\n\nWhere collateral is received from the counterparty, then this amount should be negative. Where collateral is posted (or pledged) to the counterparty, then this amount should be positive.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------ | ----------------- | ------------- | --------------------------- | ---------------------------------------------------------------------------- |\n| 1 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 2 | Counterparty Identifier | Y | All filers | Free text | Report the counterparty identifier. |\n| 3 | Collateral Type | Y | All filers | CashSecuritiesOtherMultiple | Report the collateral type. |\n| 4 | Collateral Net Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the net collateral pledged to secure positions with the counterparty. |","sortOrder":56},{"sectionNumber":"Table 2.1 Value of assets of the RSE tha","sectionType":"division","heading":"Table 2.1 Value of assets of the RSE that are pledged to secure derivative positions","content":"### Table 2.1 Value of assets of the RSE that are pledged to secure derivative positions\n\nReport the value of assets of the RSE that are pledged to secure derivative positions as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------------- | ----------------- | ------------- | ------------- | -------------------------------------------------------------------------------------- |\n| 1 | Assets Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the value of assets of the RSE that are pledged to secure derivative positions. |","sortOrder":57},{"sectionNumber":"Table 2.2 Directly held over the counter","sectionType":"division","heading":"Table 2.2 Directly held over the counter derivatives","content":"### Table 2.2 Directly held over the counter derivatives\n\nReport net collateral pledged to secure over the counter derivative contracts as at the end of the reporting period for each counterparty for over the counter derivatives reported in Table 1.\n\nInstructions\n\nFor each combination of counterparty name, counterparty identifier and collateral type report the net collateral pledged to secure positions with the counterparty.\n\nWhere collateral is received from the counterparty, then this amount should be negative. Where collateral is posted (or pledged) to the counterparty, then this amount should be positive.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------------------ | ----------------- | ------------- | --------------------------- | ---------------------------------------------------------------------------- |\n| 1 | Counterparty Name Text | Y | All filers | Free text | Report the name of the counterparty to the transaction. |\n| 2 | Counterparty Identifier | Y | All filers | Free text | Report the counterparty identifier. |\n| 3 | Collateral Type | Y | All filers | CashSecuritiesOtherMultiple | Report the collateral type. |\n| 4 | Collateral Net Pledged To Secure Derivative Positions Amount | | All filers | Whole dollars | Report the net collateral pledged to secure positions with the counterparty. |","sortOrder":58},{"sectionNumber":"Appendix A - Asset class hierarchy","sectionType":"part","heading":"Appendix A - Asset class hierarchy","content":"# Appendix A - Asset class hierarchy\n\nThe following table shows the hierarchical relationships between the asset class sector type, asset class characteristic 1, asset class characteristic 2 and asset class characteristic 3.\n\n```html\n

Asset class sector type

Asset class characteristic 1

Asset class characteristic 2

Asset class characteristic 3

Cash

Not Applicable

Cash Cash At Bank

Cash Term Deposit

Cash Short Term Bank Bills Or Securities

Cash Cash Management Trust

Not Applicable

Not Applicable

Fixed Income

Fixed Income Investment Grade

Fixed Income Non Investment Grade

Fixed Income Development

Fixed Income Established

Not Applicable

Fixed Income Bonds Government Coupon

Fixed Income Bonds Government Inflation-linked

Fixed Income Bonds Government Other

Fixed Income Bonds Corporate

Fixed Income Asset Backed Commercial Mortgage

Fixed Income Asset Backed Residential Mortgage

Fixed Income Asset Backed Other

Fixed Income Structured Non-Asset Backed

Fixed Income Mezzanine Debt

Fixed Income Private Debt

Fixed Income Enhanced Cash

Fixed Income Other

Not Applicable

Fixed Income Short Term

Fixed Income Long Term

Not Applicable

Equity

Equity Listed Large Cap

Equity Listed Mid Cap

Equity Listed Small Cap

Equity Listed Micro Cap

Not Applicable

Equity Listed Active

Equity Listed Passive

Not Applicable

Not Applicable

Equity Unlisted Development Or Early Stage

Equity Unlisted Established Or Late Stage

Not Applicable

Equity Unlisted Leveraged Buyout

Equity Unlisted Growth Equity

Equity Unlisted Venture Capital

Equity Unlisted Special Situations

Equity Unlisted Other

Not Applicable

Not Applicable

Property

Property Development

Property Established

Not Applicable

Property Commercial

Property Industrial

Property Retail

Property Residential

Property Agricultural

Property Other

Not Applicable

Not Applicable

Infrastructure

Infrastructure Development

Infrastructure Established

Not Applicable

Infrastructure Utilities

Infrastructure Airports

Infrastructure Toll Roads

Infrastructure Ports

Infrastructure Railways

Infrastructure Social Availability

Infrastructure Energy Assets

Infrastructure Communications

Infrastructure Other

Not Applicable

Infrastructure Government

Infrastructure Non Government

Not Applicable

Alternatives

Not Applicable

Alternatives Activist

Alternatives Convertible Bond Arbitrage

Alternatives Credit Distressed

Alternatives Long Short Credit

Alternatives Long Short Equity

Alternatives Equity Market Neutral

Alternatives Event Driven

Alternatives Fixed Income Arbitrage

Alternatives Global Macro

Alternatives Managed Futures Or Commodity Trading Advisor

Alternatives Risk Arbitrage

Alternatives Volatility Arbitrage

Alternatives Multi Strategy

Alternatives Insurance Linked Securities

Alternatives Real Return Multi Asset Strategies

Alternatives Commodities

Alternatives Other

Not Applicable

Not Applicable

Currency Exposure

Not Applicable

Not Applicable

Not Applicable

\n```","sortOrder":59}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2452},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation maintains its original focus on prudential supervision of superannuation fund investments. While it introduces comprehensive data collection across three detailed reporting forms, this represents the intended scope of asset allocation monitoring rather than scope creep beyond the Financial Sector (Collection of Data) Act 2001's purposes."},"complexity_factors":["Three separate reporting forms (SRF 550.0, 550.1, 550.2) with distinct data requirements and reporting bases","Complex 'APRA-look through basis' concept requiring funds to trace indirect investments through to underlying assets","Multi-layered hierarchical classification system (asset class sector, strategic sector/subsector, plus three levels of asset class characteristics)","Phased implementation with six different deadline scenarios depending on whether data is historical (back to 2014), initial (2021-2022), or ongoing, and whether it relates to MySuper products or other options","Extensive cross-references to other regulatory instruments (SRS 101.0 for definitions, SPS 310 for audit standards, SRF 605.0 for investment option identifiers, SIS Act for entity definitions)","Complex validation rules including primary key constraints and conditional logic for field population (e.g., reporting 'Not Applicable' vs 'Not Specified' under specific circumstances)","Separate reporting bases for different tables (look-through vs non-look-through) and investment types (direct vs indirect)","Derivatives reporting requires collateral tracking and counterparty risk grading"],"plain_english_summary":"This legislation requires superannuation RSE licensees to report detailed, quarterly investment information to APRA — including asset allocations, underlying holdings via a look‑through approach, currency exposures, and derivative positions with counterparty and collateral details. Submissions must be digitally signed, audited for the reporting systems, and filed within 28 days of each quarter end. The data lets APRA monitor system‑wide investment risk and promote responsible stewardship of members’ savings."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-16-of-2021","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-16-of-2021/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-16-of-2021/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-16-of-2021/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-16-of-2021/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-16-of-2021/documents"}}