{"id":"F2023L00596","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 44 of 2023","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-44-of-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104257,"registerId":"commonwealth-F2023L00596-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard SRS 606.0","sectionType":"part","heading":"Reporting Standard SRS 606.0","content":"![Commonwealth Coat of Arms of Australia ](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 44 of 2023\n\nReporting Standard SRS 606.0 RSE Profile\n\nFinancial Sector (Collection of Data) Act 2001\n\nI, Michael Murphy, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901:\n\n(a) revoke Financial Sector (Collection of Data) (reporting standard) determination No. 18 of 2021, including Reporting Standard SRS 606.0 RSE Profile made under that Determination; and\n\n(b) determine Reporting Standard SRS 606.0 RSE Profile, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 3 of the reporting standard.\n\nUnder section 15 of the Act, I declare that the reporting standard shall begin to apply to those financial sector entities, and the revoked reporting standard shall cease to apply, on the day it is registered on the Federal Register of Legislation.\n\nThis instrument commences upon registration on the Federal Register of Legislation.\n\nDated: 23 May 2023\n\nMichael Murphy\n\nActing Chief Data Officer\n\nTechnology and Data Division\n\nInterpretation\n\nIn this Determination:\n\nAPRA means the Australian Prudential Regulation Authority.\n\nFederal Register of Legislation means the register established under section 15A of the Legislation Act 2003.\n\nfinancial sector entity has the meaning given by section 5 of the Act.\n\nSchedule\n\nReporting Standard SRS 606.0 RSE Profile comprises the document commencing on the following page.\n\n  \n\n![Commonwealth Coat of Arms of Australia](image.002.png)\n\n# Reporting Standard SRS 606.0\n\n# RSE Profile\n\n## Objective of this reporting standard\n\nThis Reporting Standard sets out the requirements for the provision of information to APRA relating to the profile of a registrable superannuation entity (RSE), defined benefit RSE and eligible rollover fund (ERF).\n\nIt includes Reporting Form SRF 606.0 RSE Profile (SRF 606.0) and associated specific instructions.\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 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### Information required\n\n6. RSE licensees must provide information required by this Reporting Standard for reporting periods ending on or after 30 June 2023.\n\n7. For the reporting periods ending on 30 June 2023 and 30 September 2023, an RSE licensee to which this Reporting Standard applies must provide:\n\n(a) reporting form SRF 606.1 by 3 November 2023; and\n\n(b) all other information required to be submitted for these reporting periods within 28 calendar days after the end of the relevant reporting period.\n\n8. For reporting periods ending after 30 September 2023, an RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 within 28 calendar days after the end of the relevant reporting period.\n\nNotices\n\n9. If, having regard to the particular circumstances of an RSE, defined benefit RSE 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 or ERF.\n\n10. Where APRA has changed the reporting periods under paragraph 8, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n11. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs 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\n12. 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\n13. 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 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(c) 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(d) 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\n14. 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\n15. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n16. 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\n17. 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\n18. 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\n19. 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\n20. 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 or, if applicable, paragraph 10 of this Reporting Standard.\n\neligible rollover fund (ERF) 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 8 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\n21. 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\n22. 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":"RSE Profile","sectionType":"part","heading":"RSE Profile","content":"# RSE Profile\n\n## Objective of this reporting standard\n\nThis Reporting Standard sets out the requirements for the provision of information to APRA relating to the profile of a registrable superannuation entity (RSE), defined benefit RSE and eligible rollover fund (ERF).\n\nIt includes Reporting Form SRF 606.0 RSE Profile (SRF 606.0) and associated specific instructions.\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 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### Information required\n\n6. RSE licensees must provide information required by this Reporting Standard for reporting periods ending on or after 30 June 2023.\n\n7. For the reporting periods ending on 30 June 2023 and 30 September 2023, an RSE licensee to which this Reporting Standard applies must provide:\n\n(a) reporting form SRF 606.1 by 3 November 2023; and\n\n(b) all other information required to be submitted for these reporting periods within 28 calendar days after the end of the relevant reporting period.\n\n8. For reporting periods ending after 30 September 2023, an RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 within 28 calendar days after the end of the relevant reporting period.\n\nNotices\n\n9. If, having regard to the particular circumstances of an RSE, defined benefit RSE 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 or ERF.\n\n10. Where APRA has changed the reporting periods under paragraph 8, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n11. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs 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\n12. 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\n13. 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 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(c) 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(d) 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\n14. 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\n15. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n16. 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\n17. 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\n18. 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\n19. 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\n20. 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 or, if applicable, paragraph 10 of this Reporting Standard.\n\neligible rollover fund (ERF) 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 8 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\n21. 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\n22. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":1},{"sectionNumber":"Objective of this reporting standard","sectionType":"part","heading":"Objective of this reporting standard","content":"## Objective of this reporting standard\n\nThis Reporting Standard sets out the requirements for the provision of information to APRA relating to the profile of a registrable superannuation entity (RSE), defined benefit RSE and eligible rollover fund (ERF).\n\nIt includes Reporting Form SRF 606.0 RSE Profile (SRF 606.0) and associated specific instructions.","sortOrder":2},{"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":3},{"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":4},{"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 and eligible rollover fund (ERF) within its business operations[\\[1\\]](#_ftn1).","sortOrder":5},{"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":6},{"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":7},{"sectionNumber":"Information required","sectionType":"division","heading":"Information required","content":"### Information required\n\n6. RSE licensees must provide information required by this Reporting Standard for reporting periods ending on or after 30 June 2023.\n\n7. For the reporting periods ending on 30 June 2023 and 30 September 2023, an RSE licensee to which this Reporting Standard applies must provide:\n\n(a) reporting form SRF 606.1 by 3 November 2023; and\n\n(b) all other information required to be submitted for these reporting periods within 28 calendar days after the end of the relevant reporting period.\n\n8. For reporting periods ending after 30 September 2023, an RSE licensee to which this Reporting Standard applies must provide information required under paragraph 6 within 28 calendar days after the end of the relevant reporting period.\n\nNotices\n\n9. If, having regard to the particular circumstances of an RSE, defined benefit RSE 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 or ERF.\n\n10. Where APRA has changed the reporting periods under paragraph 8, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n11. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more RSEs, defined benefit RSEs 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":8},{"sectionNumber":"Form and method of submission","sectionType":"division","heading":"Form and method of submission","content":"### Form and method of submission\n\n12. 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":9},{"sectionNumber":"Quality control","sectionType":"division","heading":"Quality control","content":"### Quality control\n\n13. 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 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(c) 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(d) 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\n14. 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":10},{"sectionNumber":"Authorisation","sectionType":"division","heading":"Authorisation","content":"### Authorisation\n\n15. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using an electronic format, the officer or agent must digitally sign the relevant information using a digital certificate acceptable to APRA.\n\n16. 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\n17. 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":11},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"division","heading":"Minor alterations to forms and instructions","content":"### Minor alterations to forms and instructions\n\n18. 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\n19. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.","sortOrder":12},{"sectionNumber":"Interpretation","sectionType":"division","heading":"Interpretation","content":"### Interpretation\n\n20. 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 or, if applicable, paragraph 10 of this Reporting Standard.\n\neligible rollover fund (ERF) 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 8 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\n21. 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\n22. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":13},{"sectionNumber":"Reporting Form SRF 606.0","sectionType":"part","heading":"Reporting Form SRF 606.0","content":"# Reporting Form SRF 606.0\n\n# RSE Profile\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 606.0 RSE Profile (SRF 606.0). This form collects information on the profile of each RSE, defined benefit RSE and ERF’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 606.0 must be completed for each RSE, defined benefit RSE and 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### Reporting basis and units of measurement\n\nMember assets are to be reported as whole dollars, member accounts are to be reported as whole numbers.\n\nItems on SRF 606.0 must be reported as at the end of the reporting period.\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: Member accounts (RSE)\n\nReport Table 1 as at the end of the reporting period.\n\n| Column | Field name                                              | Unique identifier | Applicable to | Valid values  | Description                                                                   |\n| ------ | ------------------------------------------------------- | ----------------- | ------------- | ------------- | ----------------------------------------------------------------------------- |\n| 1      | Registrable Superannuation Entity Member Accounts Count |                   | All filers    | Whole numbers | Report the number of member accounts for the RSE, defined benefit RSE or ERF. |\n\n### Table 2: Member accounts (products)\n\nReport Table 2 as at the end of the reporting period. Report the number of member accounts for each unique superannuation product identifier.\n\n| Column | Field name                                   | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | -------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier            | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Superannuation Product Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique superannuation product identifier.                                                                          |\n\n### Table 3: Member accounts (investment menu)\n\nReport Table 3 as at the end of the reporting period. Report the number of member accounts for each combination of superannuation product identifier and investment menu identifier.\n\n| Column | Field name                            | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | ------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier     | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Investment Menu Identifier            | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                     |\n| 3      | Investment Menu Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier and investment menu identifier.                            |\n\n### Table 4: Member accounts (investment options)\n\nReport a row in Table 4 for each combination of superannuation product identifier, investment menu identifier, andinvestment option identifier that is offered to members, even if there are 0 member accounts or $0 of member assets in that combination.\n\nNote this figure should only include the assets available to members invested in each investment option listed in Table 4.\n\nIn particular, the following should not be reported as part of member assets:\n\n    a) reserves; and\n    b) assets arising from the re-investment of one investment option into another.\n\ne.g. If the balanced option re-invests into the cash option, these assets should be reported for the balanced option, but not for the cash option.\n\n| Column | Field name                              | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                         |\n| ------ | --------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier       | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.    |\n| 2      | Investment Menu Identifier              | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                        |\n| 3      | 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|        | Investment Option Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier, investment menu identifier and investment option identifier. |\n|        | Member Assets Amount                    |                   | All filers    | Dollar values                                                         | Report the value of member assets for each unique combination of superannuation product identifier, investment menu identifier and investment option identifier.    |\n\n# Reporting Form SRF 606.1\n\n# RSE Profile fees and costs arrangements\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 606.1 RSE Profile fees and costs arrangements (SRF 606.1). This form collects information on the fees and costs arrangements of each RSE, defined benefit RSE and ERF’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 606.1 must be completed for each RSE, defined benefit RSE and 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### Reporting basis and units of measurement\n\nMember assets are to be reported as whole dollars, member accounts are to be reported as whole numbers.\n\nItems on SRF 606.1 must be reported as at the end of the reporting period.\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: Open fee and costs arrangements\n\nReport Table 1 as at the end of the reporting period.\n\n| Column | Field name                            | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | ------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier     | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Fees And Costs Arrangement Identifier | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Reporting the fees and costs arrangement identifier for the fees and costs arrangement                                                                           |\n| 3      | Open to new members                   |                   | All filers    | YesNo                                                                 | Report the fee and cost arrangement is open to new members.                                                                                                      |\n\n### Table 2: Member accounts (fee and cost arrangements)\n\nReport Table 2 as at the end of the reporting period. Report the number of member accounts for each unique fees and costs arrangement identifier for each combination which has member accounts and/or member assets at the end of the period. For Table 2, exclude investment options with the following investment option category types:\n\n    Direct Cash Account;\n    Direct Term Deposit;\n    Direct Fixed Income Instrument;\n    Direct Shares;\n    Direct Hybrid Security; and\n    Annuity.\n\n| Column | Field name                              | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                                                               |\n| ------ | --------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier       | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.                                          |\n| 2      | Investment Menu Identifier              | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                                                              |\n| 3      | 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| 4      | Fees And Costs Arrangement Identifier   | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Reporting the fees and costs arrangement identifier for the fees and costs arrangement                                                                                                                    |\n| 5      | Investment Option Member Accounts Count |                   |               | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier, investment menu identifier, investment option identifier and fees and costs arrangement identifier |\n| 6      | Member Assets Amount                    |                   |               | Dollar values                                                         | Report the value of member assets for each unique combination of superannuation product identifier, investment menu identifier, investment option identifier and fees and costs arrangement identifier    |","sortOrder":14},{"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 606.0 RSE Profile (SRF 606.0). This form collects information on the profile of each RSE, defined benefit RSE and ERF’s business operations.","sortOrder":16},{"sectionNumber":"General directions and notes","sectionType":"part","heading":"General directions and notes","content":"# Reporting Form SRF 606.0\n\n# RSE Profile\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 606.0 RSE Profile (SRF 606.0). This form collects information on the profile of each RSE, defined benefit RSE and ERF’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 606.0 must be completed for each RSE, defined benefit RSE and 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### Reporting basis and units of measurement\n\nMember assets are to be reported as whole dollars, member accounts are to be reported as whole numbers.\n\nItems on SRF 606.0 must be reported as at the end of the reporting period.\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: Member accounts (RSE)\n\nReport Table 1 as at the end of the reporting period.\n\n| Column | Field name                                              | Unique identifier | Applicable to | Valid values  | Description                                                                   |\n| ------ | ------------------------------------------------------- | ----------------- | ------------- | ------------- | ----------------------------------------------------------------------------- |\n| 1      | Registrable Superannuation Entity Member Accounts Count |                   | All filers    | Whole numbers | Report the number of member accounts for the RSE, defined benefit RSE or ERF. |\n\n### Table 2: Member accounts (products)\n\nReport Table 2 as at the end of the reporting period. Report the number of member accounts for each unique superannuation product identifier.\n\n| Column | Field name                                   | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | -------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier            | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Superannuation Product Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique superannuation product identifier.                                                                          |\n\n### Table 3: Member accounts (investment menu)\n\nReport Table 3 as at the end of the reporting period. Report the number of member accounts for each combination of superannuation product identifier and investment menu identifier.\n\n| Column | Field name                            | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | ------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier     | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Investment Menu Identifier            | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                     |\n| 3      | Investment Menu Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier and investment menu identifier.                            |\n\n### Table 4: Member accounts (investment options)\n\nReport a row in Table 4 for each combination of superannuation product identifier, investment menu identifier, andinvestment option identifier that is offered to members, even if there are 0 member accounts or $0 of member assets in that combination.\n\nNote this figure should only include the assets available to members invested in each investment option listed in Table 4.\n\nIn particular, the following should not be reported as part of member assets:\n\n    a) reserves; and\n    b) assets arising from the re-investment of one investment option into another.\n\ne.g. If the balanced option re-invests into the cash option, these assets should be reported for the balanced option, but not for the cash option.\n\n| Column | Field name                              | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                         |\n| ------ | --------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier       | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.    |\n| 2      | Investment Menu Identifier              | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                        |\n| 3      | 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|        | Investment Option Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier, investment menu identifier and investment option identifier. |\n|        | Member Assets Amount                    |                   | All filers    | Dollar values                                                         | Report the value of member assets for each unique combination of superannuation product identifier, investment menu identifier and investment option identifier.    |\n\n# Reporting Form SRF 606.1\n\n# RSE Profile fees and costs arrangements\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 606.1 RSE Profile fees and costs arrangements (SRF 606.1). This form collects information on the fees and costs arrangements of each RSE, defined benefit RSE and ERF’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 606.1 must be completed for each RSE, defined benefit RSE and 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### Reporting basis and units of measurement\n\nMember assets are to be reported as whole dollars, member accounts are to be reported as whole numbers.\n\nItems on SRF 606.1 must be reported as at the end of the reporting period.\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: Open fee and costs arrangements\n\nReport Table 1 as at the end of the reporting period.\n\n| Column | Field name                            | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | ------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier     | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Fees And Costs Arrangement Identifier | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Reporting the fees and costs arrangement identifier for the fees and costs arrangement                                                                           |\n| 3      | Open to new members                   |                   | All filers    | YesNo                                                                 | Report the fee and cost arrangement is open to new members.                                                                                                      |\n\n### Table 2: Member accounts (fee and cost arrangements)\n\nReport Table 2 as at the end of the reporting period. Report the number of member accounts for each unique fees and costs arrangement identifier for each combination which has member accounts and/or member assets at the end of the period. For Table 2, exclude investment options with the following investment option category types:\n\n    Direct Cash Account;\n    Direct Term Deposit;\n    Direct Fixed Income Instrument;\n    Direct Shares;\n    Direct Hybrid Security; and\n    Annuity.\n\n| Column | Field name                              | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                                                               |\n| ------ | --------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier       | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.                                          |\n| 2      | Investment Menu Identifier              | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                                                              |\n| 3      | 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| 4      | Fees And Costs Arrangement Identifier   | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Reporting the fees and costs arrangement identifier for the fees and costs arrangement                                                                                                                    |\n| 5      | Investment Option Member Accounts Count |                   |               | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier, investment menu identifier, investment option identifier and fees and costs arrangement identifier |\n| 6      | Member Assets Amount                    |                   |               | Dollar values                                                         | Report the value of member assets for each unique combination of superannuation product identifier, investment menu identifier, investment option identifier and fees and costs arrangement identifier    |","sortOrder":17},{"sectionNumber":"Reporting level","sectionType":"division","heading":"Reporting level","content":"### Reporting level\n\nSRF 606.0 must be completed for each RSE, defined benefit RSE and ERF.","sortOrder":18},{"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":19},{"sectionNumber":"Reporting basis and units of measurement","sectionType":"division","heading":"Reporting basis and units of measurement","content":"### Reporting basis and units of measurement\n\nMember assets are to be reported as whole dollars, member accounts are to be reported as whole numbers.\n\nItems on SRF 606.0 must be reported as at the end of the reporting period.","sortOrder":20},{"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":21},{"sectionNumber":"Table 1: Member accounts (RSE)","sectionType":"division","heading":"Table 1: Member accounts (RSE)","content":"### Table 1: Member accounts (RSE)\n\nReport Table 1 as at the end of the reporting period.\n\n| Column | Field name                                              | Unique identifier | Applicable to | Valid values  | Description                                                                   |\n| ------ | ------------------------------------------------------- | ----------------- | ------------- | ------------- | ----------------------------------------------------------------------------- |\n| 1      | Registrable Superannuation Entity Member Accounts Count |                   | All filers    | Whole numbers | Report the number of member accounts for the RSE, defined benefit RSE or ERF. |","sortOrder":22},{"sectionNumber":"Table 2: Member accounts (products)","sectionType":"division","heading":"Table 2: Member accounts (products)","content":"### Table 2: Member accounts (products)\n\nReport Table 2 as at the end of the reporting period. Report the number of member accounts for each unique superannuation product identifier.\n\n| Column | Field name                                   | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | -------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier            | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Superannuation Product Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique superannuation product identifier.                                                                          |","sortOrder":23},{"sectionNumber":"Table 3: Member accounts (investment men","sectionType":"division","heading":"Table 3: Member accounts (investment menu)","content":"### Table 3: Member accounts (investment menu)\n\nReport Table 3 as at the end of the reporting period. Report the number of member accounts for each combination of superannuation product identifier and investment menu identifier.\n\n| Column | Field name                            | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | ------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier     | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Investment Menu Identifier            | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                     |\n| 3      | Investment Menu Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier and investment menu identifier.                            |","sortOrder":24},{"sectionNumber":"Table 4: Member accounts (investment opt","sectionType":"division","heading":"Table 4: Member accounts (investment options)","content":"### Table 4: Member accounts (investment options)\n\nReport a row in Table 4 for each combination of superannuation product identifier, investment menu identifier, andinvestment option identifier that is offered to members, even if there are 0 member accounts or $0 of member assets in that combination.\n\nNote this figure should only include the assets available to members invested in each investment option listed in Table 4.\n\nIn particular, the following should not be reported as part of member assets:\n\n    a) reserves; and\n    b) assets arising from the re-investment of one investment option into another.\n\ne.g. If the balanced option re-invests into the cash option, these assets should be reported for the balanced option, but not for the cash option.\n\n| Column | Field name                              | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                         |\n| ------ | --------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier       | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.    |\n| 2      | Investment Menu Identifier              | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                        |\n| 3      | 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|        | Investment Option Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier, investment menu identifier and investment option identifier. |\n|        | Member Assets Amount                    |                   | All filers    | Dollar values                                                         | Report the value of member assets for each unique combination of superannuation product identifier, investment menu identifier and investment option identifier.    |","sortOrder":25},{"sectionNumber":"Reporting Form SRF 606.1","sectionType":"part","heading":"Reporting Form SRF 606.1","content":"# Reporting Form SRF 606.0\n\n# RSE Profile\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 606.0 RSE Profile (SRF 606.0). This form collects information on the profile of each RSE, defined benefit RSE and ERF’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 606.0 must be completed for each RSE, defined benefit RSE and 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### Reporting basis and units of measurement\n\nMember assets are to be reported as whole dollars, member accounts are to be reported as whole numbers.\n\nItems on SRF 606.0 must be reported as at the end of the reporting period.\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: Member accounts (RSE)\n\nReport Table 1 as at the end of the reporting period.\n\n| Column | Field name                                              | Unique identifier | Applicable to | Valid values  | Description                                                                   |\n| ------ | ------------------------------------------------------- | ----------------- | ------------- | ------------- | ----------------------------------------------------------------------------- |\n| 1      | Registrable Superannuation Entity Member Accounts Count |                   | All filers    | Whole numbers | Report the number of member accounts for the RSE, defined benefit RSE or ERF. |\n\n### Table 2: Member accounts (products)\n\nReport Table 2 as at the end of the reporting period. Report the number of member accounts for each unique superannuation product identifier.\n\n| Column | Field name                                   | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | -------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier            | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Superannuation Product Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique superannuation product identifier.                                                                          |\n\n### Table 3: Member accounts (investment menu)\n\nReport Table 3 as at the end of the reporting period. Report the number of member accounts for each combination of superannuation product identifier and investment menu identifier.\n\n| Column | Field name                            | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | ------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier     | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Investment Menu Identifier            | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                     |\n| 3      | Investment Menu Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier and investment menu identifier.                            |\n\n### Table 4: Member accounts (investment options)\n\nReport a row in Table 4 for each combination of superannuation product identifier, investment menu identifier, andinvestment option identifier that is offered to members, even if there are 0 member accounts or $0 of member assets in that combination.\n\nNote this figure should only include the assets available to members invested in each investment option listed in Table 4.\n\nIn particular, the following should not be reported as part of member assets:\n\n    a) reserves; and\n    b) assets arising from the re-investment of one investment option into another.\n\ne.g. If the balanced option re-invests into the cash option, these assets should be reported for the balanced option, but not for the cash option.\n\n| Column | Field name                              | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                         |\n| ------ | --------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier       | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.    |\n| 2      | Investment Menu Identifier              | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                        |\n| 3      | 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|        | Investment Option Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier, investment menu identifier and investment option identifier. |\n|        | Member Assets Amount                    |                   | All filers    | Dollar values                                                         | Report the value of member assets for each unique combination of superannuation product identifier, investment menu identifier and investment option identifier.    |\n\n# Reporting Form SRF 606.1\n\n# RSE Profile fees and costs arrangements\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 606.1 RSE Profile fees and costs arrangements (SRF 606.1). This form collects information on the fees and costs arrangements of each RSE, defined benefit RSE and ERF’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 606.1 must be completed for each RSE, defined benefit RSE and 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### Reporting basis and units of measurement\n\nMember assets are to be reported as whole dollars, member accounts are to be reported as whole numbers.\n\nItems on SRF 606.1 must be reported as at the end of the reporting period.\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: Open fee and costs arrangements\n\nReport Table 1 as at the end of the reporting period.\n\n| Column | Field name                            | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | ------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier     | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Fees And Costs Arrangement Identifier | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Reporting the fees and costs arrangement identifier for the fees and costs arrangement                                                                           |\n| 3      | Open to new members                   |                   | All filers    | YesNo                                                                 | Report the fee and cost arrangement is open to new members.                                                                                                      |\n\n### Table 2: Member accounts (fee and cost arrangements)\n\nReport Table 2 as at the end of the reporting period. Report the number of member accounts for each unique fees and costs arrangement identifier for each combination which has member accounts and/or member assets at the end of the period. For Table 2, exclude investment options with the following investment option category types:\n\n    Direct Cash Account;\n    Direct Term Deposit;\n    Direct Fixed Income Instrument;\n    Direct Shares;\n    Direct Hybrid Security; and\n    Annuity.\n\n| Column | Field name                              | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                                                               |\n| ------ | --------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier       | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.                                          |\n| 2      | Investment Menu Identifier              | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                                                              |\n| 3      | 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| 4      | Fees And Costs Arrangement Identifier   | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Reporting the fees and costs arrangement identifier for the fees and costs arrangement                                                                                                                    |\n| 5      | Investment Option Member Accounts Count |                   |               | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier, investment menu identifier, investment option identifier and fees and costs arrangement identifier |\n| 6      | Member Assets Amount                    |                   |               | Dollar values                                                         | Report the value of member assets for each unique combination of superannuation product identifier, investment menu identifier, investment option identifier and fees and costs arrangement identifier    |","sortOrder":26},{"sectionNumber":"RSE Profile fees and costs arrangements","sectionType":"part","heading":"RSE Profile fees and costs arrangements","content":"# Reporting Form SRF 606.0\n\n# RSE Profile\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 606.0 RSE Profile (SRF 606.0). This form collects information on the profile of each RSE, defined benefit RSE and ERF’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 606.0 must be completed for each RSE, defined benefit RSE and 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### Reporting basis and units of measurement\n\nMember assets are to be reported as whole dollars, member accounts are to be reported as whole numbers.\n\nItems on SRF 606.0 must be reported as at the end of the reporting period.\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: Member accounts (RSE)\n\nReport Table 1 as at the end of the reporting period.\n\n| Column | Field name                                              | Unique identifier | Applicable to | Valid values  | Description                                                                   |\n| ------ | ------------------------------------------------------- | ----------------- | ------------- | ------------- | ----------------------------------------------------------------------------- |\n| 1      | Registrable Superannuation Entity Member Accounts Count |                   | All filers    | Whole numbers | Report the number of member accounts for the RSE, defined benefit RSE or ERF. |\n\n### Table 2: Member accounts (products)\n\nReport Table 2 as at the end of the reporting period. Report the number of member accounts for each unique superannuation product identifier.\n\n| Column | Field name                                   | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | -------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier            | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Superannuation Product Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique superannuation product identifier.                                                                          |\n\n### Table 3: Member accounts (investment menu)\n\nReport Table 3 as at the end of the reporting period. Report the number of member accounts for each combination of superannuation product identifier and investment menu identifier.\n\n| Column | Field name                            | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | ------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier     | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Investment Menu Identifier            | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                     |\n| 3      | Investment Menu Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier and investment menu identifier.                            |\n\n### Table 4: Member accounts (investment options)\n\nReport a row in Table 4 for each combination of superannuation product identifier, investment menu identifier, andinvestment option identifier that is offered to members, even if there are 0 member accounts or $0 of member assets in that combination.\n\nNote this figure should only include the assets available to members invested in each investment option listed in Table 4.\n\nIn particular, the following should not be reported as part of member assets:\n\n    a) reserves; and\n    b) assets arising from the re-investment of one investment option into another.\n\ne.g. If the balanced option re-invests into the cash option, these assets should be reported for the balanced option, but not for the cash option.\n\n| Column | Field name                              | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                         |\n| ------ | --------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier       | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.    |\n| 2      | Investment Menu Identifier              | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                        |\n| 3      | 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|        | Investment Option Member Accounts Count |                   | All filers    | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier, investment menu identifier and investment option identifier. |\n|        | Member Assets Amount                    |                   | All filers    | Dollar values                                                         | Report the value of member assets for each unique combination of superannuation product identifier, investment menu identifier and investment option identifier.    |\n\n# Reporting Form SRF 606.1\n\n# RSE Profile fees and costs arrangements\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 606.1 RSE Profile fees and costs arrangements (SRF 606.1). This form collects information on the fees and costs arrangements of each RSE, defined benefit RSE and ERF’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 606.1 must be completed for each RSE, defined benefit RSE and 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### Reporting basis and units of measurement\n\nMember assets are to be reported as whole dollars, member accounts are to be reported as whole numbers.\n\nItems on SRF 606.1 must be reported as at the end of the reporting period.\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: Open fee and costs arrangements\n\nReport Table 1 as at the end of the reporting period.\n\n| Column | Field name                            | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | ------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier     | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Fees And Costs Arrangement Identifier | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Reporting the fees and costs arrangement identifier for the fees and costs arrangement                                                                           |\n| 3      | Open to new members                   |                   | All filers    | YesNo                                                                 | Report the fee and cost arrangement is open to new members.                                                                                                      |\n\n### Table 2: Member accounts (fee and cost arrangements)\n\nReport Table 2 as at the end of the reporting period. Report the number of member accounts for each unique fees and costs arrangement identifier for each combination which has member accounts and/or member assets at the end of the period. For Table 2, exclude investment options with the following investment option category types:\n\n    Direct Cash Account;\n    Direct Term Deposit;\n    Direct Fixed Income Instrument;\n    Direct Shares;\n    Direct Hybrid Security; and\n    Annuity.\n\n| Column | Field name                              | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                                                               |\n| ------ | --------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier       | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.                                          |\n| 2      | Investment Menu Identifier              | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                                                              |\n| 3      | 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| 4      | Fees And Costs Arrangement Identifier   | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Reporting the fees and costs arrangement identifier for the fees and costs arrangement                                                                                                                    |\n| 5      | Investment Option Member Accounts Count |                   |               | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier, investment menu identifier, investment option identifier and fees and costs arrangement identifier |\n| 6      | Member Assets Amount                    |                   |               | Dollar values                                                         | Report the value of member assets for each unique combination of superannuation product identifier, investment menu identifier, investment option identifier and fees and costs arrangement identifier    |","sortOrder":27},{"sectionNumber":"Table 1: Open fee and costs arrangements","sectionType":"division","heading":"Table 1: Open fee and costs arrangements","content":"### Table 1: Open fee and costs arrangements\n\nReport Table 1 as at the end of the reporting period.\n\n| Column | Field name                            | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                      |\n| ------ | ------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier     | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |\n| 2      | Fees And Costs Arrangement Identifier | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Reporting the fees and costs arrangement identifier for the fees and costs arrangement                                                                           |\n| 3      | Open to new members                   |                   | All filers    | YesNo                                                                 | Report the fee and cost arrangement is open to new members.                                                                                                      |","sortOrder":34},{"sectionNumber":"Table 2: Member accounts (fee and cost a","sectionType":"division","heading":"Table 2: Member accounts (fee and cost arrangements)","content":"### Table 2: Member accounts (fee and cost arrangements)\n\nReport Table 2 as at the end of the reporting period. Report the number of member accounts for each unique fees and costs arrangement identifier for each combination which has member accounts and/or member assets at the end of the period. For Table 2, exclude investment options with the following investment option category types:\n\n    Direct Cash Account;\n    Direct Term Deposit;\n    Direct Fixed Income Instrument;\n    Direct Shares;\n    Direct Hybrid Security; and\n    Annuity.\n\n| Column | Field name                              | Unique identifier | Applicable to | Valid values                                                          | Description                                                                                                                                                                                               |\n| ------ | --------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1      | Superannuation Product Identifier       | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier.The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0.                                          |\n| 2      | Investment Menu Identifier              | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier.The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0.                                                              |\n| 3      | 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| 4      | Fees And Costs Arrangement Identifier   | Y                 | All filers    | No more than 20 alpha-numeric characters (with no special characters) | Reporting the fees and costs arrangement identifier for the fees and costs arrangement                                                                                                                    |\n| 5      | Investment Option Member Accounts Count |                   |               | Whole numbers                                                         | Report the number of member accounts for each unique combination of superannuation product identifier, investment menu identifier, investment option identifier and fees and costs arrangement identifier |\n| 6      | Member Assets Amount                    |                   |               | Dollar values                                                         | Report the value of member assets for each unique combination of superannuation product identifier, investment menu identifier, investment option identifier and fees and costs arrangement identifier    |","sortOrder":35}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"This Determination revokes the earlier Determination No. 18 of 2021 and substitutes a new Reporting Standard (opening recital). The application provision continues to target RSE licensees in respect of their RSEs, defined benefit RSEs and ERFs (para 3). The instrument does not, within its text, state an expansion or contraction of the covered entities beyond that application."},"complexity_factors":["Multiple reporting forms and tables (SRF 606.0 and SRF 606.1) requiring row-level data across RSE, product, investment menu and investment option levels (Instruction Guide: Reporting tables).","Granular primary-key constraints and cross-references to other collections (superannuation product, investment menu and option identifiers must match SRF 605.0) which raises data-integration requirements (Instruction Guide: Tables 2–4).","Quarterly reporting cadence with transitional deadlines for June and September 2023, and a standard 28‑day due date after period end (paras 5–8).","APRA discretion to alter reporting frequency for particular RSEs and to grant written extensions, creating variable compliance timing (paras 9–11).","Mandatory electronic submission method and format as specified on APRA's website, requiring systems to support APRA's electronic method (para 12).","Quality-control obligations: RSE auditor must review/test systems, procedures and internal controls and perform at least a limited assurance engagement consistent with auditing standards and SPS 310 (para 13).","Board and senior management responsibility for internal review and authorisation policies and controls, increasing governance and oversight duties (para 14).","Authorisation and authentication rules: digital certificate signing and specified authorised submitters (CEO or CFO) or agents with record-retention obligations (paras 15–17).","Data definitions, units and exclusions (e.g. member assets exclude reserves and reinvested option-to-option assets; SRF 606.1 excludes certain direct investment categories), requiring precise mapping and business-rule logic (Instruction Guide: Table 4; SRF 606.1 Table 2).","APRA may make minor variations to forms/instructions to fix technical or logical errors without changing substantive requirements; notifications must be issued (paras 18–19), which creates an operational change-control requirement."],"plain_english_summary":"**What this does:** Replaces the prior SRS 606.0 and sets compulsory quarterly electronic reporting obligations for RSE licensees to send APRA detailed profile data (member accounts, products, investment menus/options and fees/cost arrangements).\n\n**Who it affects and why it matters:** Applies to each RSE licensee in respect of its RSEs, defined benefit RSEs and ERFs; APRA will use the data for prudential supervision and publication, while licensees must maintain auditor-reviewed controls, meet 28‑day submission deadlines and authenticate filings digitally."},"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-realtime","completionTokens":2271},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"This determination replaces the previous 2021 version (No. 18 of 2021) with updated reporting requirements. While it introduces a new form (SRF 606.1) for fees and costs data, this falls within the existing scope of RSE profile reporting and does not represent a significant expansion beyond the original purpose of collecting operational and structural data from superannuation entities."},"complexity_factors":["Multiple cross-references to external reporting standards (SRF 605.0, SRS 101.0) and legislation (SIS Act)","Technical database-style reporting tables with primary key constraints and field validation rules (e.g., 'no more than 20 alpha-numeric characters')","Two distinct reporting forms (606.0 and 606.1) with different submission timelines and transitional deadlines","Specific exclusions for certain investment types in fee reporting (direct cash accounts, term deposits, annuities, etc.)","Audit and assurance requirements referencing professional standards from the Auditing and Assurance Standards Board","Hierarchical data structure requiring funds to report at RSE, product, investment menu, and investment option levels"],"plain_english_summary":"This determination establishes SRS 606.0, requiring RSE licensees (most superannuation and defined benefit funds and ERFs) to submit two electronic quarterly reports to APRA with detailed member counts, balances by product/investment option, and fee‑structure info. Submissions must be digitally signed, CEO/CFO‑authorized, and supported by annual auditor testing of data controls.\n\nAPRA will use the data for prudential supervision and may share or publish it (including with ASIC) to improve sector regulation and member transparency."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-44-of-2023","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-44-of-2023/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-44-of-2023/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-44-of-2023/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-44-of-2023/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-44-of-2023/documents"}}