{"id":"F2025L00547","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 8 of 2025","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-8-of-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106334,"registerId":"commonwealth-F2025L00547-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard SRS 553.0","sectionType":"part","heading":"Reporting Standard SRS 553.0","content":"![Commonwealth Coat of Arms of Australia](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 8 of 2025\n\nReporting Standard SRS 553.0 Investment Exposure Concentrations and Valuations\n\nFinancial Sector (Collection of Data) Act 2001\n\nI, Andrew Robertson, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act), determine Reporting Standard SRS 553.0 Investment Exposure Concentration and Valuations, in the form set out in the Schedule, which applies to financial sector entities to the extent provided in paragraph 3 of that reporting standard.\n\nUnder section 15 of the Act, I declare that Reporting Standard SRS 553.0 Investment Exposure Concentration and Valuations shall begin to apply to those financial sector entities at the start of the day after the day this instrument is registered on the Federal Register of Legislation.\n\nThis instrument commences at the start of the day after the day it is registered on the Federal Register of Legislation.\n\nDated: 30 April 2025\n\nAndrew Robertson\n\nChief Data Officer\n\nTechnology and Data Division\n\nInterpretation\n\nIn this instrument:\n\nAPRA means the Australian Prudential Regulation Authority.\n\nFederal Register of Legislation means the register established and maintained under section 15A of the Legislation Act 2003.\n\nfinancial sector entity means financial sector entities of a kind referred to in paragraphs 5(2)(a) to (d) of the Act.\n\nSchedule\n\nReporting Standard SRS 553.0 Investment Exposure Concentrations and Valuations 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 553.0\n\n# Investment Exposure Concentrations and Valuations\n\nObjective of this reporting standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to investment holdings and valuations of registrable superannuation entities (RSE), defined benefit RSEs pooled superannuation trusts.\n\nIt includes Reporting Form SRF 553.0 Material Listed or Liquid Unlisted Exposures, Reporting Form SRF 553.1 Material Unlisted Exposures, Reporting Form SRF 553.2 Investment Options and Country Exposures, Reporting Form SRF 553.3 Valuations, associated specific instructions and Appendix A: Reportable Exposure Illustration.\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 pooled superannuation trust (PST) within its business operations[\\[1\\]](#_ftn1).\n\n### Commencement\n\n4. This Reporting Standard commences at the start of the day after the day it is registered on the Federal Register of Legislation.\n\n### Reporting periods\n\n5. The RSE Licensee must provide the information required by this Reporting Standard for the reporting periods, by the due dates, set out in the table below.\n\n```html\n

Reporting Form

Reporting Table

Reporting Period

Due Date

First Reporting Period

Reporting Form SRF 553.0 Material Listed or Liquid Unlisted Exposures (SRF 553.0)

Table 1: Internally Managed – Material Listed or Liquid Unlisted Investments.

Table 2: Externally Managed – Material Listed or Liquid Unlisted Investments

Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year

40 calendar days after the end of the relevant reporting period

The calendar quarter ending on 31 December 2025

Reporting Form SRF 553.1 Material Unlisted Exposures (SRF 553.1)

Table 1: Internally Managed – Material Unlisted Investments

Table 2: Externally Managed – Material Unlisted Investments

Table 3: Externally Managed – Material Unlisted Investments (Valuations)

Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year

40 calendar days after the end of the relevant reporting period

The calendar quarter ending on 31 December 2025

Reporting Form SRF 553.2 Investment Option and Country Exposures (SRF 553.2)

Table 1: Investment Option Exposures

Table 2: Country Exposures

Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year

40 calendar days after the end of the relevant reporting period

The calendar quarter ending on 31 December 2025

Reporting Form SRF 553.3 Valuations (SRF 553.3)

Table 1: Out Of Cycle Valuations – Material Unlisted Investments

Table 2: Out Of Cycle Valuations – Material Impact On Investment Options

Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year

40 calendar days after the end of the relevant reporting period

The calendar quarter ending on 31 December 2025

Table 3: RSE Valuation Profile

Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year

40 calendar days after the end of the relevant reporting period

The calendar quarter ending on 31 December 2025

Table 4: RSE Internally and Externally Managed Investments

Each year ending on 30 June.

For the first reporting period: 15 December 2025

For subsequent reporting periods: 3 months after the end of the relevant reporting period

The year ending on 30 June 2025

\n```\n\n### Notices\n\n6. If, having regard to the particular circumstances of an RSE, defined benefit RSE or PST, 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 PST.\n\n7. Where APRA has changed the reporting periods under paragraph 6 the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n8. 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 PSTs 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, APRA’s expectation is that if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee will submit the information required no later than the due date.\n\n### Form and method of submission\n\n9. 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\n10. 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 PST 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\n1. 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\n2. 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\n11. 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\n12. 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\n13. 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\n1. obtain from the agent a copy of the completed form with the information provided to APRA; and\n2. retain the completed copy.\n\n14. 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\n1. the Chief Executive Officer of the RSE licensee; or\n2. the Chief Financial Officer of the RSE licensee.\n\n### Minor alterations to forms and instructions\n\n15. APRA may make minor variations to:\n\n1. 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\n1. the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n16. 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\n17. 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 5, 7 or, if applicable, paragraph 8 of this Reporting Standard.\n\nMySuper product has the meaning given in subsection 10(1) of the SIS Act.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6 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, small APRA fund or single member approved deposit fund[\\[4\\]](#_ftn4).\n\nRSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.\n\nRSE licensee has the meaning given in subsection 10(1) of the SIS Act.\n\nSIS Act means Superannuation Industry (Supervision) Act 1993.\n\nSRS 101.0 means Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections.\n\nPooled superannuation trust (PST) has the meaning given in subsection 10(1) of the SIS Act.\n\n18. In this Reporting Standard, unless an instrument is not disallowable or a 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\n19. 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":"Investment Exposure Concentrations and V","sectionType":"part","heading":"Investment Exposure Concentrations and Valuations","content":"# Investment Exposure Concentrations and Valuations\n\nObjective of this reporting standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to investment holdings and valuations of registrable superannuation entities (RSE), defined benefit RSEs pooled superannuation trusts.\n\nIt includes Reporting Form SRF 553.0 Material Listed or Liquid Unlisted Exposures, Reporting Form SRF 553.1 Material Unlisted Exposures, Reporting Form SRF 553.2 Investment Options and Country Exposures, Reporting Form SRF 553.3 Valuations, associated specific instructions and Appendix A: Reportable Exposure Illustration.","sortOrder":1},{"sectionNumber":"Authority","sectionType":"division","heading":"Authority","content":"### Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":2},{"sectionNumber":"Purpose","sectionType":"division","heading":"Purpose","content":"### Purpose\n\n2. Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.","sortOrder":3},{"sectionNumber":"Application","sectionType":"division","heading":"Application","content":"### Application\n\n3. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE and pooled superannuation trust (PST) within its business operations[\\[1\\]](#_ftn1).","sortOrder":4},{"sectionNumber":"Commencement","sectionType":"division","heading":"Commencement","content":"### Commencement\n\n4. This Reporting Standard commences at the start of the day after the day it is registered on the Federal Register of Legislation.","sortOrder":5},{"sectionNumber":"Reporting periods","sectionType":"division","heading":"Reporting periods","content":"### Reporting periods\n\n5. The RSE Licensee must provide the information required by this Reporting Standard for the reporting periods, by the due dates, set out in the table below.\n\n```html\n

Reporting Form

Reporting Table

Reporting Period

Due Date

First Reporting Period

Reporting Form SRF 553.0 Material Listed or Liquid Unlisted Exposures (SRF 553.0)

Table 1: Internally Managed – Material Listed or Liquid Unlisted Investments.

Table 2: Externally Managed – Material Listed or Liquid Unlisted Investments

Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year

40 calendar days after the end of the relevant reporting period

The calendar quarter ending on 31 December 2025

Reporting Form SRF 553.1 Material Unlisted Exposures (SRF 553.1)

Table 1: Internally Managed – Material Unlisted Investments

Table 2: Externally Managed – Material Unlisted Investments

Table 3: Externally Managed – Material Unlisted Investments (Valuations)

Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year

40 calendar days after the end of the relevant reporting period

The calendar quarter ending on 31 December 2025

Reporting Form SRF 553.2 Investment Option and Country Exposures (SRF 553.2)

Table 1: Investment Option Exposures

Table 2: Country Exposures

Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year

40 calendar days after the end of the relevant reporting period

The calendar quarter ending on 31 December 2025

Reporting Form SRF 553.3 Valuations (SRF 553.3)

Table 1: Out Of Cycle Valuations – Material Unlisted Investments

Table 2: Out Of Cycle Valuations – Material Impact On Investment Options

Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year

40 calendar days after the end of the relevant reporting period

The calendar quarter ending on 31 December 2025

Table 3: RSE Valuation Profile

Each calendar quarter ending 30 September, 31 December, 31 March and 30 June each year

40 calendar days after the end of the relevant reporting period

The calendar quarter ending on 31 December 2025

Table 4: RSE Internally and Externally Managed Investments

Each year ending on 30 June.

For the first reporting period: 15 December 2025

For subsequent reporting periods: 3 months after the end of the relevant reporting period

The year ending on 30 June 2025

\n```","sortOrder":6},{"sectionNumber":"Notices","sectionType":"division","heading":"Notices","content":"### Notices\n\n6. If, having regard to the particular circumstances of an RSE, defined benefit RSE or PST, 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 PST.\n\n7. Where APRA has changed the reporting periods under paragraph 6 the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n\n8. 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 PSTs 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, APRA’s expectation is that if the due date for a particular reporting period falls on a day other than a usual business day, an RSE licensee will submit the information required no later than the due date.","sortOrder":7},{"sectionNumber":"Form and method of submission","sectionType":"division","heading":"Form and method of submission","content":"### Form and method of submission\n\n9. 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":8},{"sectionNumber":"Quality control","sectionType":"division","heading":"Quality control","content":"### Quality control\n\n10. 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 PST 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\n1. 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\n2. 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\n11. 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":9},{"sectionNumber":"Authorisation","sectionType":"division","heading":"Authorisation","content":"### Authorisation\n\n12. 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\n13. 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\n1. obtain from the agent a copy of the completed form with the information provided to APRA; and\n2. retain the completed copy.\n\n14. 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\n1. the Chief Executive Officer of the RSE licensee; or\n2. the Chief Financial Officer of the RSE licensee.","sortOrder":10},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"division","heading":"Minor alterations to forms and instructions","content":"### Minor alterations to forms and instructions\n\n15. APRA may make minor variations to:\n\n1. 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\n1. the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n16. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.","sortOrder":11},{"sectionNumber":"Interpretation","sectionType":"division","heading":"Interpretation","content":"### Interpretation\n\n17. 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 5, 7 or, if applicable, paragraph 8 of this Reporting Standard.\n\nMySuper product has the meaning given in subsection 10(1) of the SIS Act.\n\nreporting period means a period mentioned in paragraph 5 or, if applicable, paragraph 6 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, small APRA fund or single member approved deposit fund[\\[4\\]](#_ftn4).\n\nRSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard.\n\nRSE licensee has the meaning given in subsection 10(1) of the SIS Act.\n\nSIS Act means Superannuation Industry (Supervision) Act 1993.\n\nSRS 101.0 means Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections.\n\nPooled superannuation trust (PST) has the meaning given in subsection 10(1) of the SIS Act.\n\n18. In this Reporting Standard, unless an instrument is not disallowable or a 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\n19. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.","sortOrder":12},{"sectionNumber":"Reporting Form SRF 553.0","sectionType":"part","heading":"Reporting Form SRF 553.0","content":"# Reporting Form SRF 553.0\n\n# Material Listed or Liquid Unlisted Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.0 Material Exposures (SRF 553.0). This form collects information relating to material exposures of RSEs to listed or liquid unlisted investments.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.0 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.0 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.0 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Internally Managed – Material Listed or Liquid Unlisted Investments\n\n### Instructions\n\nComplete this table for material internally managed investments in listed or liquid unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to listed or liquid unlisted assets, and\n\n  Any other reportable exposures to listed or liquid unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor purposes of reporting in this table, listed or liquid unlisted assets include assets with the following characteristics:\n\n- Investment Strategic Sector Listing Type of ‘Listed’; or\n- Investment Strategic Sector Type of ‘Fixed Income’, ‘Fixed Income Excluding Credit’ and ‘Credit’, other than where the Investment Asset Class Characteristics 2 Type is ‘Fixed Income Private Debt’; or\n- Investment Strategic Sector Type of Cash.\n\nFor Cash assets, measure the reportable exposure to each Authorised Deposit-taking Institution.\n\nFor Fixed Income assets, measure the reportable exposure to each issuer or counterparty (i.e. aggregate all fixed income assets under the same issuer or counterparty for the purposes of determining if it falls within the top 20 largest exposures of the RSE, defined benefit RSE or PST or at least 0.5% of total investments of the RSE, defined benefit RSE or PST).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\nWhere the same internally managed investment in listed or liquid unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Number Of Interposed Internal Vehicles | Y | All filers | Integer | Report the number of internal investment vehicles between the RSE and the investment reported in this table. |\n| 6 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other | Report the investment arrangement type of the investment. |\n| 7 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable | Report the type of vehicle that holds the investments. |\n| 8 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 9 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector investment. |\n| 10 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 11 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 12 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset.Report zero (0) where there is no gearing. |\n| 13 | Counterparty Credit Rating Type | Y | All filers |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not Applicable Not Available | Report the credit rating of the issuer or counterparty to the Fixed Income Investment. Report Not Applicable for all other asset classes. |","sortOrder":13},{"sectionNumber":"Material Listed or Liquid Unlisted Expos","sectionType":"part","heading":"Material Listed or Liquid Unlisted Exposures","content":"# Reporting Form SRF 553.0\n\n# Material Listed or Liquid Unlisted Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.0 Material Exposures (SRF 553.0). This form collects information relating to material exposures of RSEs to listed or liquid unlisted investments.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.0 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.0 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.0 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Internally Managed – Material Listed or Liquid Unlisted Investments\n\n### Instructions\n\nComplete this table for material internally managed investments in listed or liquid unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to listed or liquid unlisted assets, and\n\n  Any other reportable exposures to listed or liquid unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor purposes of reporting in this table, listed or liquid unlisted assets include assets with the following characteristics:\n\n- Investment Strategic Sector Listing Type of ‘Listed’; or\n- Investment Strategic Sector Type of ‘Fixed Income’, ‘Fixed Income Excluding Credit’ and ‘Credit’, other than where the Investment Asset Class Characteristics 2 Type is ‘Fixed Income Private Debt’; or\n- Investment Strategic Sector Type of Cash.\n\nFor Cash assets, measure the reportable exposure to each Authorised Deposit-taking Institution.\n\nFor Fixed Income assets, measure the reportable exposure to each issuer or counterparty (i.e. aggregate all fixed income assets under the same issuer or counterparty for the purposes of determining if it falls within the top 20 largest exposures of the RSE, defined benefit RSE or PST or at least 0.5% of total investments of the RSE, defined benefit RSE or PST).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\nWhere the same internally managed investment in listed or liquid unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Number Of Interposed Internal Vehicles | Y | All filers | Integer | Report the number of internal investment vehicles between the RSE and the investment reported in this table. |\n| 6 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other | Report the investment arrangement type of the investment. |\n| 7 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable | Report the type of vehicle that holds the investments. |\n| 8 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 9 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector investment. |\n| 10 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 11 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 12 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset.Report zero (0) where there is no gearing. |\n| 13 | Counterparty Credit Rating Type | Y | All filers |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not Applicable Not Available | Report the credit rating of the issuer or counterparty to the Fixed Income Investment. Report Not Applicable for all other asset classes. |","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 553.0 Material Exposures (SRF 553.0). This form collects information relating to material exposures of RSEs to listed or liquid unlisted investments.","sortOrder":15},{"sectionNumber":"General directions and notes","sectionType":"part","heading":"General directions and notes","content":"# Reporting Form SRF 553.0\n\n# Material Listed or Liquid Unlisted Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.0 Material Exposures (SRF 553.0). This form collects information relating to material exposures of RSEs to listed or liquid unlisted investments.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.0 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.0 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.0 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Internally Managed – Material Listed or Liquid Unlisted Investments\n\n### Instructions\n\nComplete this table for material internally managed investments in listed or liquid unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to listed or liquid unlisted assets, and\n\n  Any other reportable exposures to listed or liquid unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor purposes of reporting in this table, listed or liquid unlisted assets include assets with the following characteristics:\n\n- Investment Strategic Sector Listing Type of ‘Listed’; or\n- Investment Strategic Sector Type of ‘Fixed Income’, ‘Fixed Income Excluding Credit’ and ‘Credit’, other than where the Investment Asset Class Characteristics 2 Type is ‘Fixed Income Private Debt’; or\n- Investment Strategic Sector Type of Cash.\n\nFor Cash assets, measure the reportable exposure to each Authorised Deposit-taking Institution.\n\nFor Fixed Income assets, measure the reportable exposure to each issuer or counterparty (i.e. aggregate all fixed income assets under the same issuer or counterparty for the purposes of determining if it falls within the top 20 largest exposures of the RSE, defined benefit RSE or PST or at least 0.5% of total investments of the RSE, defined benefit RSE or PST).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\nWhere the same internally managed investment in listed or liquid unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Number Of Interposed Internal Vehicles | Y | All filers | Integer | Report the number of internal investment vehicles between the RSE and the investment reported in this table. |\n| 6 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other | Report the investment arrangement type of the investment. |\n| 7 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable | Report the type of vehicle that holds the investments. |\n| 8 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 9 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector investment. |\n| 10 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 11 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 12 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset.Report zero (0) where there is no gearing. |\n| 13 | Counterparty Credit Rating Type | Y | All filers |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not Applicable Not Available | Report the credit rating of the issuer or counterparty to the Fixed Income Investment. Report Not Applicable for all other asset classes. |","sortOrder":16},{"sectionNumber":"Reporting level","sectionType":"division","heading":"Reporting level","content":"### Reporting level\n\nSRF 553.0 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).","sortOrder":17},{"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":18},{"sectionNumber":"Reporting basis and unit of measurement","sectionType":"division","heading":"Reporting basis and unit of measurement","content":"### Reporting basis and unit of measurement\n\nReport all items on SRF 553.0 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.0 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.","sortOrder":19},{"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":20},{"sectionNumber":"Table 1: Internally Managed — Material L","sectionType":"division","heading":"Table 1: Internally Managed — Material Listed or Liquid Unlisted Investments","content":"# Reporting Form SRF 553.0\n\n# Material Listed or Liquid Unlisted Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.0 Material Exposures (SRF 553.0). This form collects information relating to material exposures of RSEs to listed or liquid unlisted investments.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.0 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.0 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.0 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Internally Managed – Material Listed or Liquid Unlisted Investments\n\n### Instructions\n\nComplete this table for material internally managed investments in listed or liquid unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to listed or liquid unlisted assets, and\n\n  Any other reportable exposures to listed or liquid unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor purposes of reporting in this table, listed or liquid unlisted assets include assets with the following characteristics:\n\n- Investment Strategic Sector Listing Type of ‘Listed’; or\n- Investment Strategic Sector Type of ‘Fixed Income’, ‘Fixed Income Excluding Credit’ and ‘Credit’, other than where the Investment Asset Class Characteristics 2 Type is ‘Fixed Income Private Debt’; or\n- Investment Strategic Sector Type of Cash.\n\nFor Cash assets, measure the reportable exposure to each Authorised Deposit-taking Institution.\n\nFor Fixed Income assets, measure the reportable exposure to each issuer or counterparty (i.e. aggregate all fixed income assets under the same issuer or counterparty for the purposes of determining if it falls within the top 20 largest exposures of the RSE, defined benefit RSE or PST or at least 0.5% of total investments of the RSE, defined benefit RSE or PST).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\nWhere the same internally managed investment in listed or liquid unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Number Of Interposed Internal Vehicles | Y | All filers | Integer | Report the number of internal investment vehicles between the RSE and the investment reported in this table. |\n| 6 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other | Report the investment arrangement type of the investment. |\n| 7 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable | Report the type of vehicle that holds the investments. |\n| 8 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 9 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector investment. |\n| 10 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 11 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 12 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset.Report zero (0) where there is no gearing. |\n| 13 | Counterparty Credit Rating Type | Y | All filers |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not Applicable Not Available | Report the credit rating of the issuer or counterparty to the Fixed Income Investment. Report Not Applicable for all other asset classes. |","sortOrder":21},{"sectionNumber":"Instructions","sectionType":"division","heading":"Instructions","content":"### Instructions\n\nComplete this table for material internally managed investments in listed or liquid unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to listed or liquid unlisted assets, and\n\n  Any other reportable exposures to listed or liquid unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor purposes of reporting in this table, listed or liquid unlisted assets include assets with the following characteristics:\n\n- Investment Strategic Sector Listing Type of ‘Listed’; or\n- Investment Strategic Sector Type of ‘Fixed Income’, ‘Fixed Income Excluding Credit’ and ‘Credit’, other than where the Investment Asset Class Characteristics 2 Type is ‘Fixed Income Private Debt’; or\n- Investment Strategic Sector Type of Cash.\n\nFor Cash assets, measure the reportable exposure to each Authorised Deposit-taking Institution.\n\nFor Fixed Income assets, measure the reportable exposure to each issuer or counterparty (i.e. aggregate all fixed income assets under the same issuer or counterparty for the purposes of determining if it falls within the top 20 largest exposures of the RSE, defined benefit RSE or PST or at least 0.5% of total investments of the RSE, defined benefit RSE or PST).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\nWhere the same internally managed investment in listed or liquid unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Number Of Interposed Internal Vehicles | Y | All filers | Integer | Report the number of internal investment vehicles between the RSE and the investment reported in this table. |\n| 6 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other | Report the investment arrangement type of the investment. |\n| 7 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable | Report the type of vehicle that holds the investments. |\n| 8 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 9 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector investment. |\n| 10 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 11 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 12 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset.Report zero (0) where there is no gearing. |\n| 13 | Counterparty Credit Rating Type | Y | All filers |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not Applicable Not Available | Report the credit rating of the issuer or counterparty to the Fixed Income Investment. Report Not Applicable for all other asset classes. |","sortOrder":22},{"sectionNumber":"Table 2: Externally Managed — Material L","sectionType":"division","heading":"Table 2: Externally Managed — Material Listed or Liquid Unlisted Investments","content":"### Table 2: Externally Managed – Material Listed or Liquid Unlisted Investments\n\n### Instructions\n\nComplete this table for material externally managed investments in listed or liquid unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to listed or liquid unlisted assets, and\n\n  Any other reportable exposures to listed or liquid unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor purposes of reporting in this table, listed or liquid unlisted assets include:\n\n1. Investments with the following characteristics:\n\n- Investment Strategic Sector Listing Type of ‘Listed’; or\n- Investment Strategic Sector Type of ‘Fixed Income', ‘Fixed Income Excluding Credit’ and ‘Credit’, other than where the Investment Asset Class Characteristics 2 Type is 'Fixed Income Private Debt'; or\n- Investment Strategic Sector Type of Cash.\n 1. investment vehicles with a total exposure of greater than 80% to the following investments:\n- Investment Strategic Sector Listing Type of ‘Listed’; or\n- Investment Strategic Sector Type of ‘Fixed Income', ‘Fixed Income Excluding Credit’ and ‘Credit’, other than where the Investment Asset Class Characteristics 2 Type is 'Fixed Income Private Debt'; or\n- Investment Strategic Sector Type of Cash.\n\nFor Cash assets, measure the reportable exposure to each Authorised Deposit-taking Institution.\n\nFor Fixed Income assets, measure the reportable exposure to each issuer or counterparty (i.e. aggregate all fixed income assets under the same issuer or counterparty for the purposes of determining if it falls within the top 20 largest exposures of the RSE, defined benefit RSE or PST or at least 0.5% of total investments of the RSE, defined benefit RSE or PST).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other Not available | Report the investment arrangement type of the investment. |\n| 6 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable Not Available | Report the type of vehicle that holds the investments. |\n| 7 | Investment Vehicle Listing Type | Y | All filers |  Listed Unlisted Not Applicable Not Available | Report the listing type of the investment vehicle. |\n| 8 | Investment Vehicle Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot Applicable Not Available | Report the domicile type of the investment vehicle. |\n| 9 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 11 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 12 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 13 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment vehicle. Report based on actual gearing levels. Where actual is not available, report based on strategic gearing target or gearing limit. Report zero (0) where there is no gearing. |\n| 14 | Investment Gearing Proportion Type | | All filers |  Actual Gearing Strategic Gearing Target Gearing Limit Not Applicable Not Available | Report the type of investment gearing proportion reported. |\n| 15 | Redemption Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual In Wind Down Or Liquidation Not Applicable Not Available | Report the frequency that transactions on the investment vehicle are permitted.For investments such as assets under lock-out periods or assets under development, report under 'Less frequent than annual'. |\n| 16 | Restricted Redemptions | | All filers |  Yes No Not Applicable Not Available | Report whether the investment has restrictions imposed against stated redemption frequency as at reporting date. |\n| 17 | Counterparty Credit Rating Type | | All filers |  Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not Applicable Not Available | Report the credit rating of the issuer or counterparty to the fixed income investment. Report ‘Not Applicable’ for all other asset classes. |\n\n#","sortOrder":23},{"sectionNumber":"Reporting Form SRF 553.1","sectionType":"part","heading":"Reporting Form SRF 553.1","content":"# Reporting Form SRF 553.1\n\n# Material Unlisted Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.1 Unlisted Exposures (SRF 553.1). This form collects information relating to unlisted investment exposures of RSEs.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.1 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.1 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.1 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.1 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Internally Managed – Material Unlisted Investments\n\n##### Instructions\n\nComplete this table for material internally managed investments in unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to unlisted assets; and\n\n  Any other reportable exposures to unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n  Unlisted Property;\n\n  Unlisted Infrastructure;\n\n  Unlisted Equity;\n\n  Unlisted Alternatives; and\n\n  Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\nWhere the same internally managed investment in unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Number Of Interposed Internal Vehicles | Y | All filers | Integer | Report the number of internal investment vehicles between the RSE and the investment reported in this table. |\n| 6 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other | Report the investment arrangement type of the investment. |\n| 7 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable | Report the type of vehicle that holds the investments. |\n| 8 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 9 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 11 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 12 | Ownership Percentage | | All filers | Percentage to 2 decimal places | Report the percentage of RSE ownership of the asset at reporting date. |\n| 13 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset. Report zero (0) where there is no gearing. |\n| 14 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 15 | Valuation Type | | All filers |  Formal Valuation Informal Valuation Other Not Applicable Not Available | Report the basis of the asset valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date.This should correspond to the Valuer Type. |\n| 16 | Valuation Cycle | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Other Not Available | Report the valuation frequency of the investment. |\n| 17 | Independent Valuation Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Subject To Independent Valuation Review Not Available | Report the frequency of independent valuation performed on the investment. |\n| 18 | Valuer Type | | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment Manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Applicable Not Available | Report the primary (main) Valuer Type of the valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date. This should correspond to the Valuation Type. |\n| 19 | Valuer Name | | All filers | Text (100) | Report the valuer’s name if known (the valuer’s legal name should be provided). Report “Unknown” if valuer name is unknown to the RSE. |\n| 20 | Valuation Approach | | All filers |  Income Approach Market Approach Cost Approach Income And Market Approach Income And Cost Approach Market And Cost Approach Income, Market And Cost Approach Other Not Applicable Not Available | Report the Valuation Approach. |\n| 21 | Change In Valuation Approach Or Methodology | | All filers |  Yes No Not Available | Report whether there was a change in valuation approach or methodology during the reporting period. |\n| 22 | Range Of Input For Rates Type | | | Capitalisation RateDiscount RateOtherNot Applicable Not Available | Report the type of input rates reported. |\n| 23 | Range Of Input For Rates - Lower Range | | | Percentage in 2 decimal places | Report the lower value of the range of rates used as input in asset valuation. |\n| 24 | Range Of Input For Rates - Upper Range | | | Percentage in 2 decimal places | Report the upper value of the range of rates used as input in asset valuation. |\n\n### Table 2: Externally Managed – Material Unlisted Investments\n\n##### Instructions\n\nComplete this table for material externally managed investments in unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to unlisted assets, and\n\n  Any other reportable exposures to unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nThe above materiality criteria apply to:\n\n- Externally managed investments under an individually managed mandate where at least 20% of that investment mandate is invested in unlisted assets; or\n- Externally managed investments where at least 20% of the investment vehicle is invested in unlisted assets.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n- Unlisted Property;\n- Unlisted Infrastructure;\n- Unlisted Equity;\n- Unlisted Alternatives; and\n- Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other Not Available | Report the investment arrangement type of the investment. |\n| 6 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable Not Available | Report the type of vehicle that holds the investments. |\n| 7 | Investment Vehicle Listing Type | Y | All filers |  Listed Unlisted Not Available | Report the listing type of the investment vehicle. |\n| 8 | Investment Vehicle Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot ApplicableNot Available | Report the domicile type of the investment vehicle. |\n| 9 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 11 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 12 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 13 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 14 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment vehicle. Report based on actual gearing levels. Where actual is not available, report based on strategic gearing target or gearing limit. Report zero (0) where there is no gearing. |\n| 15 | Investment Gearing Proportion Type | | All filers |  Actual Gearing Strategic Gearing Target Gearing Limit Not Applicable Not Available | Report the type of investment gearing proportion reported. |\n| 16 | Redemption Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual In Wind Down Or Liquidation Not Applicable Not Available | Report the frequency that transactions on the investment vehicle are permitted.For investments such as assets under lock-out periods or assets under development, report under 'Less Frequent Than Annual'. |\n| 17 | Restricted Redemptions | | All filers |  Yes No Not Applicable Not Available | Report whether the investment has restrictions imposed against stated redemption frequency as at report date. |\n| 18 | Outstanding Commitments | | All filers | Whole dollars | Report the value, as at the relevant date, of commitments to invest additional monies. |\n| 19 | Date Of Latest External Audit Assessment | | All filers | Date | Report the date of the vehicles' latest external audit assessment. |\n| 20 | Exceptions Noted In The Audit Assessment | | All filers |  Yes No Not Available | Report whether any exceptions have been identified in the audit assessment.This should include material valuation-related findings in external audit management reports. |\n| 21 | Review Of External Investment Manager Valuation Practice | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Applicable Not Available | Report the frequency that a formal review of the external investment manager's valuation practice is undertaken. |\n\n### Table 3: Externally Managed – Material Unlisted Investments (Valuations)\n\n##### Instructions\n\nComplete this table for underlying investments of the externally managed investments reported in SRF 553.1 Table 2. Where the externally managed investment reported in SRF 553.1 Table 2 is an investment vehicle that holds a number of assets or funds, report the 3 largest underlying investments held by that vehicle.\n\nWhere the underlying investment is:\n\n- an asset held directly by the vehicle, report at the asset level; or\n- an investment in another vehicle, report at the underlying vehicle level.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier | Y | All filers | Text (100) | Report the investment identifier of the investment reported in SRF 553.1 Table 2. |\n| 2 | Investment Identifier Of Underlying Investment | Y | All filers | Text (100) | Report the investment identifier of the underlying investment where available or relevant.Where not available or not applicable, report the investment identifier of the externally managed investment reported in SRF 553.1 Table 2 that holds the underlying investment. |\n| 3 | Underlying Investment Name | | All filers | Text (100) | Report the name of the underlying asset that corresponds to the Investment Identifier. |\n| 4 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 5 | Proportion Of Investments Valued This Period | | All filers | Percentage to 2 decimal places | Report the proportion of the investments with valuations updated during the reporting period. |\n| 6 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 7 | Valuation Type | | All filers |  Formal Valuation Informal Valuation Other Not Available Not Applicable | Report the basis of the asset valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date. This should correspond to the Valuer Type. |\n| 8 | Valuation Cycle | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Other Not Available | Report the valuation frequency of the investment. |\n| 9 | Independent Valuation Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Subject To Independent Valuation Review Not Available | Report the frequency of independent valuation performed on the investment. |\n| 10 | Valuer Type | | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment Manager Independent Valuer Appointed By The RSE Licensee Internal – RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available Not Applicable | Report the primary (main) Valuer Type of the valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date.This should correspond to the Valuation Type. |\n| 11 | Valuer Name | | All filers | Text (100) | Report the valuer’s name if known (the valuer’s legal name should be provided). Report “Unknown” if valuer name is unknown to the RSE. |\n| 12 | Valuation Approach | | All filers |  Income Approach Market Approach Cost Approach Income and Market Approach Income and Cost Approach Market and Cost Approach Income, Market and Cost Approach Other Not Available Not Applicable | Report the Valuation Approach. |\n| 13 | Change In Valuation Approach Or Methodology | | All filers |  Yes No Not Available | Report if there is a change in valuation approach or methodology during the reporting period. |\n| 14 | Range Of Input For Rates Type | | | Capitalisation RateDiscount RateOtherNot Applicable Not Available | Report the type of input rates reported. |\n| 15 | Range Of Input For Rates - Lower Range | | | Percentage in 2 decimal places | Report the lower value of the range of rates used as input in asset valuation. |\n| 16 | Range Of Input For Rates - Upper Range | | | Percentage in 2 decimal places | Report the upper value of the range of rates used as input in asset valuation. |","sortOrder":25},{"sectionNumber":"Material Unlisted Exposures","sectionType":"part","heading":"Material Unlisted Exposures","content":"# Reporting Form SRF 553.1\n\n# Material Unlisted Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.1 Unlisted Exposures (SRF 553.1). This form collects information relating to unlisted investment exposures of RSEs.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.1 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.1 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.1 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.1 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Internally Managed – Material Unlisted Investments\n\n##### Instructions\n\nComplete this table for material internally managed investments in unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to unlisted assets; and\n\n  Any other reportable exposures to unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n  Unlisted Property;\n\n  Unlisted Infrastructure;\n\n  Unlisted Equity;\n\n  Unlisted Alternatives; and\n\n  Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\nWhere the same internally managed investment in unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Number Of Interposed Internal Vehicles | Y | All filers | Integer | Report the number of internal investment vehicles between the RSE and the investment reported in this table. |\n| 6 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other | Report the investment arrangement type of the investment. |\n| 7 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable | Report the type of vehicle that holds the investments. |\n| 8 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 9 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 11 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 12 | Ownership Percentage | | All filers | Percentage to 2 decimal places | Report the percentage of RSE ownership of the asset at reporting date. |\n| 13 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset. Report zero (0) where there is no gearing. |\n| 14 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 15 | Valuation Type | | All filers |  Formal Valuation Informal Valuation Other Not Applicable Not Available | Report the basis of the asset valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date.This should correspond to the Valuer Type. |\n| 16 | Valuation Cycle | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Other Not Available | Report the valuation frequency of the investment. |\n| 17 | Independent Valuation Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Subject To Independent Valuation Review Not Available | Report the frequency of independent valuation performed on the investment. |\n| 18 | Valuer Type | | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment Manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Applicable Not Available | Report the primary (main) Valuer Type of the valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date. This should correspond to the Valuation Type. |\n| 19 | Valuer Name | | All filers | Text (100) | Report the valuer’s name if known (the valuer’s legal name should be provided). Report “Unknown” if valuer name is unknown to the RSE. |\n| 20 | Valuation Approach | | All filers |  Income Approach Market Approach Cost Approach Income And Market Approach Income And Cost Approach Market And Cost Approach Income, Market And Cost Approach Other Not Applicable Not Available | Report the Valuation Approach. |\n| 21 | Change In Valuation Approach Or Methodology | | All filers |  Yes No Not Available | Report whether there was a change in valuation approach or methodology during the reporting period. |\n| 22 | Range Of Input For Rates Type | | | Capitalisation RateDiscount RateOtherNot Applicable Not Available | Report the type of input rates reported. |\n| 23 | Range Of Input For Rates - Lower Range | | | Percentage in 2 decimal places | Report the lower value of the range of rates used as input in asset valuation. |\n| 24 | Range Of Input For Rates - Upper Range | | | Percentage in 2 decimal places | Report the upper value of the range of rates used as input in asset valuation. |\n\n### Table 2: Externally Managed – Material Unlisted Investments\n\n##### Instructions\n\nComplete this table for material externally managed investments in unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to unlisted assets, and\n\n  Any other reportable exposures to unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nThe above materiality criteria apply to:\n\n- Externally managed investments under an individually managed mandate where at least 20% of that investment mandate is invested in unlisted assets; or\n- Externally managed investments where at least 20% of the investment vehicle is invested in unlisted assets.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n- Unlisted Property;\n- Unlisted Infrastructure;\n- Unlisted Equity;\n- Unlisted Alternatives; and\n- Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other Not Available | Report the investment arrangement type of the investment. |\n| 6 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable Not Available | Report the type of vehicle that holds the investments. |\n| 7 | Investment Vehicle Listing Type | Y | All filers |  Listed Unlisted Not Available | Report the listing type of the investment vehicle. |\n| 8 | Investment Vehicle Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot ApplicableNot Available | Report the domicile type of the investment vehicle. |\n| 9 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 11 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 12 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 13 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 14 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment vehicle. Report based on actual gearing levels. Where actual is not available, report based on strategic gearing target or gearing limit. Report zero (0) where there is no gearing. |\n| 15 | Investment Gearing Proportion Type | | All filers |  Actual Gearing Strategic Gearing Target Gearing Limit Not Applicable Not Available | Report the type of investment gearing proportion reported. |\n| 16 | Redemption Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual In Wind Down Or Liquidation Not Applicable Not Available | Report the frequency that transactions on the investment vehicle are permitted.For investments such as assets under lock-out periods or assets under development, report under 'Less Frequent Than Annual'. |\n| 17 | Restricted Redemptions | | All filers |  Yes No Not Applicable Not Available | Report whether the investment has restrictions imposed against stated redemption frequency as at report date. |\n| 18 | Outstanding Commitments | | All filers | Whole dollars | Report the value, as at the relevant date, of commitments to invest additional monies. |\n| 19 | Date Of Latest External Audit Assessment | | All filers | Date | Report the date of the vehicles' latest external audit assessment. |\n| 20 | Exceptions Noted In The Audit Assessment | | All filers |  Yes No Not Available | Report whether any exceptions have been identified in the audit assessment.This should include material valuation-related findings in external audit management reports. |\n| 21 | Review Of External Investment Manager Valuation Practice | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Applicable Not Available | Report the frequency that a formal review of the external investment manager's valuation practice is undertaken. |\n\n### Table 3: Externally Managed – Material Unlisted Investments (Valuations)\n\n##### Instructions\n\nComplete this table for underlying investments of the externally managed investments reported in SRF 553.1 Table 2. Where the externally managed investment reported in SRF 553.1 Table 2 is an investment vehicle that holds a number of assets or funds, report the 3 largest underlying investments held by that vehicle.\n\nWhere the underlying investment is:\n\n- an asset held directly by the vehicle, report at the asset level; or\n- an investment in another vehicle, report at the underlying vehicle level.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier | Y | All filers | Text (100) | Report the investment identifier of the investment reported in SRF 553.1 Table 2. |\n| 2 | Investment Identifier Of Underlying Investment | Y | All filers | Text (100) | Report the investment identifier of the underlying investment where available or relevant.Where not available or not applicable, report the investment identifier of the externally managed investment reported in SRF 553.1 Table 2 that holds the underlying investment. |\n| 3 | Underlying Investment Name | | All filers | Text (100) | Report the name of the underlying asset that corresponds to the Investment Identifier. |\n| 4 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 5 | Proportion Of Investments Valued This Period | | All filers | Percentage to 2 decimal places | Report the proportion of the investments with valuations updated during the reporting period. |\n| 6 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 7 | Valuation Type | | All filers |  Formal Valuation Informal Valuation Other Not Available Not Applicable | Report the basis of the asset valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date. This should correspond to the Valuer Type. |\n| 8 | Valuation Cycle | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Other Not Available | Report the valuation frequency of the investment. |\n| 9 | Independent Valuation Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Subject To Independent Valuation Review Not Available | Report the frequency of independent valuation performed on the investment. |\n| 10 | Valuer Type | | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment Manager Independent Valuer Appointed By The RSE Licensee Internal – RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available Not Applicable | Report the primary (main) Valuer Type of the valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date.This should correspond to the Valuation Type. |\n| 11 | Valuer Name | | All filers | Text (100) | Report the valuer’s name if known (the valuer’s legal name should be provided). Report “Unknown” if valuer name is unknown to the RSE. |\n| 12 | Valuation Approach | | All filers |  Income Approach Market Approach Cost Approach Income and Market Approach Income and Cost Approach Market and Cost Approach Income, Market and Cost Approach Other Not Available Not Applicable | Report the Valuation Approach. |\n| 13 | Change In Valuation Approach Or Methodology | | All filers |  Yes No Not Available | Report if there is a change in valuation approach or methodology during the reporting period. |\n| 14 | Range Of Input For Rates Type | | | Capitalisation RateDiscount RateOtherNot Applicable Not Available | Report the type of input rates reported. |\n| 15 | Range Of Input For Rates - Lower Range | | | Percentage in 2 decimal places | Report the lower value of the range of rates used as input in asset valuation. |\n| 16 | Range Of Input For Rates - Upper Range | | | Percentage in 2 decimal places | Report the upper value of the range of rates used as input in asset valuation. |","sortOrder":26},{"sectionNumber":"Table 1: Internally Managed — Material U","sectionType":"division","heading":"Table 1: Internally Managed — Material Unlisted Investments","content":"# Reporting Form SRF 553.1\n\n# Material Unlisted Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.1 Unlisted Exposures (SRF 553.1). This form collects information relating to unlisted investment exposures of RSEs.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.1 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.1 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.1 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.1 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Internally Managed – Material Unlisted Investments\n\n##### Instructions\n\nComplete this table for material internally managed investments in unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to unlisted assets; and\n\n  Any other reportable exposures to unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n  Unlisted Property;\n\n  Unlisted Infrastructure;\n\n  Unlisted Equity;\n\n  Unlisted Alternatives; and\n\n  Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\nWhere the same internally managed investment in unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Number Of Interposed Internal Vehicles | Y | All filers | Integer | Report the number of internal investment vehicles between the RSE and the investment reported in this table. |\n| 6 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other | Report the investment arrangement type of the investment. |\n| 7 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable | Report the type of vehicle that holds the investments. |\n| 8 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 9 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 11 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 12 | Ownership Percentage | | All filers | Percentage to 2 decimal places | Report the percentage of RSE ownership of the asset at reporting date. |\n| 13 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset. Report zero (0) where there is no gearing. |\n| 14 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 15 | Valuation Type | | All filers |  Formal Valuation Informal Valuation Other Not Applicable Not Available | Report the basis of the asset valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date.This should correspond to the Valuer Type. |\n| 16 | Valuation Cycle | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Other Not Available | Report the valuation frequency of the investment. |\n| 17 | Independent Valuation Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Subject To Independent Valuation Review Not Available | Report the frequency of independent valuation performed on the investment. |\n| 18 | Valuer Type | | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment Manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Applicable Not Available | Report the primary (main) Valuer Type of the valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date. This should correspond to the Valuation Type. |\n| 19 | Valuer Name | | All filers | Text (100) | Report the valuer’s name if known (the valuer’s legal name should be provided). Report “Unknown” if valuer name is unknown to the RSE. |\n| 20 | Valuation Approach | | All filers |  Income Approach Market Approach Cost Approach Income And Market Approach Income And Cost Approach Market And Cost Approach Income, Market And Cost Approach Other Not Applicable Not Available | Report the Valuation Approach. |\n| 21 | Change In Valuation Approach Or Methodology | | All filers |  Yes No Not Available | Report whether there was a change in valuation approach or methodology during the reporting period. |\n| 22 | Range Of Input For Rates Type | | | Capitalisation RateDiscount RateOtherNot Applicable Not Available | Report the type of input rates reported. |\n| 23 | Range Of Input For Rates - Lower Range | | | Percentage in 2 decimal places | Report the lower value of the range of rates used as input in asset valuation. |\n| 24 | Range Of Input For Rates - Upper Range | | | Percentage in 2 decimal places | Report the upper value of the range of rates used as input in asset valuation. |\n\n### Table 2: Externally Managed – Material Unlisted Investments\n\n##### Instructions\n\nComplete this table for material externally managed investments in unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to unlisted assets, and\n\n  Any other reportable exposures to unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nThe above materiality criteria apply to:\n\n- Externally managed investments under an individually managed mandate where at least 20% of that investment mandate is invested in unlisted assets; or\n- Externally managed investments where at least 20% of the investment vehicle is invested in unlisted assets.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n- Unlisted Property;\n- Unlisted Infrastructure;\n- Unlisted Equity;\n- Unlisted Alternatives; and\n- Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other Not Available | Report the investment arrangement type of the investment. |\n| 6 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable Not Available | Report the type of vehicle that holds the investments. |\n| 7 | Investment Vehicle Listing Type | Y | All filers |  Listed Unlisted Not Available | Report the listing type of the investment vehicle. |\n| 8 | Investment Vehicle Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot ApplicableNot Available | Report the domicile type of the investment vehicle. |\n| 9 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 11 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 12 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 13 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 14 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment vehicle. Report based on actual gearing levels. Where actual is not available, report based on strategic gearing target or gearing limit. Report zero (0) where there is no gearing. |\n| 15 | Investment Gearing Proportion Type | | All filers |  Actual Gearing Strategic Gearing Target Gearing Limit Not Applicable Not Available | Report the type of investment gearing proportion reported. |\n| 16 | Redemption Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual In Wind Down Or Liquidation Not Applicable Not Available | Report the frequency that transactions on the investment vehicle are permitted.For investments such as assets under lock-out periods or assets under development, report under 'Less Frequent Than Annual'. |\n| 17 | Restricted Redemptions | | All filers |  Yes No Not Applicable Not Available | Report whether the investment has restrictions imposed against stated redemption frequency as at report date. |\n| 18 | Outstanding Commitments | | All filers | Whole dollars | Report the value, as at the relevant date, of commitments to invest additional monies. |\n| 19 | Date Of Latest External Audit Assessment | | All filers | Date | Report the date of the vehicles' latest external audit assessment. |\n| 20 | Exceptions Noted In The Audit Assessment | | All filers |  Yes No Not Available | Report whether any exceptions have been identified in the audit assessment.This should include material valuation-related findings in external audit management reports. |\n| 21 | Review Of External Investment Manager Valuation Practice | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Applicable Not Available | Report the frequency that a formal review of the external investment manager's valuation practice is undertaken. |\n\n### Table 3: Externally Managed – Material Unlisted Investments (Valuations)\n\n##### Instructions\n\nComplete this table for underlying investments of the externally managed investments reported in SRF 553.1 Table 2. Where the externally managed investment reported in SRF 553.1 Table 2 is an investment vehicle that holds a number of assets or funds, report the 3 largest underlying investments held by that vehicle.\n\nWhere the underlying investment is:\n\n- an asset held directly by the vehicle, report at the asset level; or\n- an investment in another vehicle, report at the underlying vehicle level.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier | Y | All filers | Text (100) | Report the investment identifier of the investment reported in SRF 553.1 Table 2. |\n| 2 | Investment Identifier Of Underlying Investment | Y | All filers | Text (100) | Report the investment identifier of the underlying investment where available or relevant.Where not available or not applicable, report the investment identifier of the externally managed investment reported in SRF 553.1 Table 2 that holds the underlying investment. |\n| 3 | Underlying Investment Name | | All filers | Text (100) | Report the name of the underlying asset that corresponds to the Investment Identifier. |\n| 4 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 5 | Proportion Of Investments Valued This Period | | All filers | Percentage to 2 decimal places | Report the proportion of the investments with valuations updated during the reporting period. |\n| 6 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 7 | Valuation Type | | All filers |  Formal Valuation Informal Valuation Other Not Available Not Applicable | Report the basis of the asset valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date. This should correspond to the Valuer Type. |\n| 8 | Valuation Cycle | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Other Not Available | Report the valuation frequency of the investment. |\n| 9 | Independent Valuation Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Subject To Independent Valuation Review Not Available | Report the frequency of independent valuation performed on the investment. |\n| 10 | Valuer Type | | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment Manager Independent Valuer Appointed By The RSE Licensee Internal – RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available Not Applicable | Report the primary (main) Valuer Type of the valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date.This should correspond to the Valuation Type. |\n| 11 | Valuer Name | | All filers | Text (100) | Report the valuer’s name if known (the valuer’s legal name should be provided). Report “Unknown” if valuer name is unknown to the RSE. |\n| 12 | Valuation Approach | | All filers |  Income Approach Market Approach Cost Approach Income and Market Approach Income and Cost Approach Market and Cost Approach Income, Market and Cost Approach Other Not Available Not Applicable | Report the Valuation Approach. |\n| 13 | Change In Valuation Approach Or Methodology | | All filers |  Yes No Not Available | Report if there is a change in valuation approach or methodology during the reporting period. |\n| 14 | Range Of Input For Rates Type | | | Capitalisation RateDiscount RateOtherNot Applicable Not Available | Report the type of input rates reported. |\n| 15 | Range Of Input For Rates - Lower Range | | | Percentage in 2 decimal places | Report the lower value of the range of rates used as input in asset valuation. |\n| 16 | Range Of Input For Rates - Upper Range | | | Percentage in 2 decimal places | Report the upper value of the range of rates used as input in asset valuation. |","sortOrder":33},{"sectionNumber":"Table 2: Externally Managed — Material U","sectionType":"division","heading":"Table 2: Externally Managed — Material Unlisted Investments","content":"# Reporting Form SRF 553.1\n\n# Material Unlisted Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.1 Unlisted Exposures (SRF 553.1). This form collects information relating to unlisted investment exposures of RSEs.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.1 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.1 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.1 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.1 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Internally Managed – Material Unlisted Investments\n\n##### Instructions\n\nComplete this table for material internally managed investments in unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to unlisted assets; and\n\n  Any other reportable exposures to unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n  Unlisted Property;\n\n  Unlisted Infrastructure;\n\n  Unlisted Equity;\n\n  Unlisted Alternatives; and\n\n  Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\nWhere the same internally managed investment in unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Number Of Interposed Internal Vehicles | Y | All filers | Integer | Report the number of internal investment vehicles between the RSE and the investment reported in this table. |\n| 6 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other | Report the investment arrangement type of the investment. |\n| 7 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable | Report the type of vehicle that holds the investments. |\n| 8 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 9 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 11 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 12 | Ownership Percentage | | All filers | Percentage to 2 decimal places | Report the percentage of RSE ownership of the asset at reporting date. |\n| 13 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset. Report zero (0) where there is no gearing. |\n| 14 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 15 | Valuation Type | | All filers |  Formal Valuation Informal Valuation Other Not Applicable Not Available | Report the basis of the asset valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date.This should correspond to the Valuer Type. |\n| 16 | Valuation Cycle | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Other Not Available | Report the valuation frequency of the investment. |\n| 17 | Independent Valuation Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Subject To Independent Valuation Review Not Available | Report the frequency of independent valuation performed on the investment. |\n| 18 | Valuer Type | | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment Manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Applicable Not Available | Report the primary (main) Valuer Type of the valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date. This should correspond to the Valuation Type. |\n| 19 | Valuer Name | | All filers | Text (100) | Report the valuer’s name if known (the valuer’s legal name should be provided). Report “Unknown” if valuer name is unknown to the RSE. |\n| 20 | Valuation Approach | | All filers |  Income Approach Market Approach Cost Approach Income And Market Approach Income And Cost Approach Market And Cost Approach Income, Market And Cost Approach Other Not Applicable Not Available | Report the Valuation Approach. |\n| 21 | Change In Valuation Approach Or Methodology | | All filers |  Yes No Not Available | Report whether there was a change in valuation approach or methodology during the reporting period. |\n| 22 | Range Of Input For Rates Type | | | Capitalisation RateDiscount RateOtherNot Applicable Not Available | Report the type of input rates reported. |\n| 23 | Range Of Input For Rates - Lower Range | | | Percentage in 2 decimal places | Report the lower value of the range of rates used as input in asset valuation. |\n| 24 | Range Of Input For Rates - Upper Range | | | Percentage in 2 decimal places | Report the upper value of the range of rates used as input in asset valuation. |\n\n### Table 2: Externally Managed – Material Unlisted Investments\n\n##### Instructions\n\nComplete this table for material externally managed investments in unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to unlisted assets, and\n\n  Any other reportable exposures to unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nThe above materiality criteria apply to:\n\n- Externally managed investments under an individually managed mandate where at least 20% of that investment mandate is invested in unlisted assets; or\n- Externally managed investments where at least 20% of the investment vehicle is invested in unlisted assets.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n- Unlisted Property;\n- Unlisted Infrastructure;\n- Unlisted Equity;\n- Unlisted Alternatives; and\n- Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other Not Available | Report the investment arrangement type of the investment. |\n| 6 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable Not Available | Report the type of vehicle that holds the investments. |\n| 7 | Investment Vehicle Listing Type | Y | All filers |  Listed Unlisted Not Available | Report the listing type of the investment vehicle. |\n| 8 | Investment Vehicle Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot ApplicableNot Available | Report the domicile type of the investment vehicle. |\n| 9 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 11 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 12 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 13 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 14 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment vehicle. Report based on actual gearing levels. Where actual is not available, report based on strategic gearing target or gearing limit. Report zero (0) where there is no gearing. |\n| 15 | Investment Gearing Proportion Type | | All filers |  Actual Gearing Strategic Gearing Target Gearing Limit Not Applicable Not Available | Report the type of investment gearing proportion reported. |\n| 16 | Redemption Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual In Wind Down Or Liquidation Not Applicable Not Available | Report the frequency that transactions on the investment vehicle are permitted.For investments such as assets under lock-out periods or assets under development, report under 'Less Frequent Than Annual'. |\n| 17 | Restricted Redemptions | | All filers |  Yes No Not Applicable Not Available | Report whether the investment has restrictions imposed against stated redemption frequency as at report date. |\n| 18 | Outstanding Commitments | | All filers | Whole dollars | Report the value, as at the relevant date, of commitments to invest additional monies. |\n| 19 | Date Of Latest External Audit Assessment | | All filers | Date | Report the date of the vehicles' latest external audit assessment. |\n| 20 | Exceptions Noted In The Audit Assessment | | All filers |  Yes No Not Available | Report whether any exceptions have been identified in the audit assessment.This should include material valuation-related findings in external audit management reports. |\n| 21 | Review Of External Investment Manager Valuation Practice | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Applicable Not Available | Report the frequency that a formal review of the external investment manager's valuation practice is undertaken. |\n\n### Table 3: Externally Managed – Material Unlisted Investments (Valuations)\n\n##### Instructions\n\nComplete this table for underlying investments of the externally managed investments reported in SRF 553.1 Table 2. Where the externally managed investment reported in SRF 553.1 Table 2 is an investment vehicle that holds a number of assets or funds, report the 3 largest underlying investments held by that vehicle.\n\nWhere the underlying investment is:\n\n- an asset held directly by the vehicle, report at the asset level; or\n- an investment in another vehicle, report at the underlying vehicle level.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier | Y | All filers | Text (100) | Report the investment identifier of the investment reported in SRF 553.1 Table 2. |\n| 2 | Investment Identifier Of Underlying Investment | Y | All filers | Text (100) | Report the investment identifier of the underlying investment where available or relevant.Where not available or not applicable, report the investment identifier of the externally managed investment reported in SRF 553.1 Table 2 that holds the underlying investment. |\n| 3 | Underlying Investment Name | | All filers | Text (100) | Report the name of the underlying asset that corresponds to the Investment Identifier. |\n| 4 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 5 | Proportion Of Investments Valued This Period | | All filers | Percentage to 2 decimal places | Report the proportion of the investments with valuations updated during the reporting period. |\n| 6 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 7 | Valuation Type | | All filers |  Formal Valuation Informal Valuation Other Not Available Not Applicable | Report the basis of the asset valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date. This should correspond to the Valuer Type. |\n| 8 | Valuation Cycle | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Other Not Available | Report the valuation frequency of the investment. |\n| 9 | Independent Valuation Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Subject To Independent Valuation Review Not Available | Report the frequency of independent valuation performed on the investment. |\n| 10 | Valuer Type | | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment Manager Independent Valuer Appointed By The RSE Licensee Internal – RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available Not Applicable | Report the primary (main) Valuer Type of the valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date.This should correspond to the Valuation Type. |\n| 11 | Valuer Name | | All filers | Text (100) | Report the valuer’s name if known (the valuer’s legal name should be provided). Report “Unknown” if valuer name is unknown to the RSE. |\n| 12 | Valuation Approach | | All filers |  Income Approach Market Approach Cost Approach Income and Market Approach Income and Cost Approach Market and Cost Approach Income, Market and Cost Approach Other Not Available Not Applicable | Report the Valuation Approach. |\n| 13 | Change In Valuation Approach Or Methodology | | All filers |  Yes No Not Available | Report if there is a change in valuation approach or methodology during the reporting period. |\n| 14 | Range Of Input For Rates Type | | | Capitalisation RateDiscount RateOtherNot Applicable Not Available | Report the type of input rates reported. |\n| 15 | Range Of Input For Rates - Lower Range | | | Percentage in 2 decimal places | Report the lower value of the range of rates used as input in asset valuation. |\n| 16 | Range Of Input For Rates - Upper Range | | | Percentage in 2 decimal places | Report the upper value of the range of rates used as input in asset valuation. |","sortOrder":35},{"sectionNumber":"Table 3: Externally Managed — Material U","sectionType":"division","heading":"Table 3: Externally Managed — Material Unlisted Investments (Valuations)","content":"# Reporting Form SRF 553.1\n\n# Material Unlisted Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.1 Unlisted Exposures (SRF 553.1). This form collects information relating to unlisted investment exposures of RSEs.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.1 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.1 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.1 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.1 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Internally Managed – Material Unlisted Investments\n\n##### Instructions\n\nComplete this table for material internally managed investments in unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to unlisted assets; and\n\n  Any other reportable exposures to unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n  Unlisted Property;\n\n  Unlisted Infrastructure;\n\n  Unlisted Equity;\n\n  Unlisted Alternatives; and\n\n  Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\nWhere the same internally managed investment in unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Number Of Interposed Internal Vehicles | Y | All filers | Integer | Report the number of internal investment vehicles between the RSE and the investment reported in this table. |\n| 6 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other | Report the investment arrangement type of the investment. |\n| 7 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable | Report the type of vehicle that holds the investments. |\n| 8 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 9 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 11 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 12 | Ownership Percentage | | All filers | Percentage to 2 decimal places | Report the percentage of RSE ownership of the asset at reporting date. |\n| 13 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset. Report zero (0) where there is no gearing. |\n| 14 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 15 | Valuation Type | | All filers |  Formal Valuation Informal Valuation Other Not Applicable Not Available | Report the basis of the asset valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date.This should correspond to the Valuer Type. |\n| 16 | Valuation Cycle | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Other Not Available | Report the valuation frequency of the investment. |\n| 17 | Independent Valuation Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Subject To Independent Valuation Review Not Available | Report the frequency of independent valuation performed on the investment. |\n| 18 | Valuer Type | | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment Manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Applicable Not Available | Report the primary (main) Valuer Type of the valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date. This should correspond to the Valuation Type. |\n| 19 | Valuer Name | | All filers | Text (100) | Report the valuer’s name if known (the valuer’s legal name should be provided). Report “Unknown” if valuer name is unknown to the RSE. |\n| 20 | Valuation Approach | | All filers |  Income Approach Market Approach Cost Approach Income And Market Approach Income And Cost Approach Market And Cost Approach Income, Market And Cost Approach Other Not Applicable Not Available | Report the Valuation Approach. |\n| 21 | Change In Valuation Approach Or Methodology | | All filers |  Yes No Not Available | Report whether there was a change in valuation approach or methodology during the reporting period. |\n| 22 | Range Of Input For Rates Type | | | Capitalisation RateDiscount RateOtherNot Applicable Not Available | Report the type of input rates reported. |\n| 23 | Range Of Input For Rates - Lower Range | | | Percentage in 2 decimal places | Report the lower value of the range of rates used as input in asset valuation. |\n| 24 | Range Of Input For Rates - Upper Range | | | Percentage in 2 decimal places | Report the upper value of the range of rates used as input in asset valuation. |\n\n### Table 2: Externally Managed – Material Unlisted Investments\n\n##### Instructions\n\nComplete this table for material externally managed investments in unlisted assets that underlie internally managed investment options.\n\nReport the:\n\n  20 largest reportable exposures of the RSE, defined benefit RSE or PST to unlisted assets, and\n\n  Any other reportable exposures to unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.\n\nThe above materiality criteria apply to:\n\n- Externally managed investments under an individually managed mandate where at least 20% of that investment mandate is invested in unlisted assets; or\n- Externally managed investments where at least 20% of the investment vehicle is invested in unlisted assets.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n- Unlisted Property;\n- Unlisted Infrastructure;\n- Unlisted Equity;\n- Unlisted Alternatives; and\n- Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\nRefer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier | Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type. |\n| 3 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available). |\n| 4 | Investment Type | Y | All filers |  Directly Held Indirectly Held | Report the investment type of the investment. |\n| 5 | Investment Arrangement Type | Y | All filers |  Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other Not Available | Report the investment arrangement type of the investment. |\n| 6 | Holding Vehicle Type | Y | All filers |  Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable Not Available | Report the type of vehicle that holds the investments. |\n| 7 | Investment Vehicle Listing Type | Y | All filers |  Listed Unlisted Not Available | Report the listing type of the investment vehicle. |\n| 8 | Investment Vehicle Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot ApplicableNot Available | Report the domicile type of the investment vehicle. |\n| 9 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 10 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 11 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 12 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 13 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 14 | Investment Gearing Proportion Percent | | All filers | Percentage to 2 decimal places | Report the gearing proportion of the investment vehicle. Report based on actual gearing levels. Where actual is not available, report based on strategic gearing target or gearing limit. Report zero (0) where there is no gearing. |\n| 15 | Investment Gearing Proportion Type | | All filers |  Actual Gearing Strategic Gearing Target Gearing Limit Not Applicable Not Available | Report the type of investment gearing proportion reported. |\n| 16 | Redemption Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual In Wind Down Or Liquidation Not Applicable Not Available | Report the frequency that transactions on the investment vehicle are permitted.For investments such as assets under lock-out periods or assets under development, report under 'Less Frequent Than Annual'. |\n| 17 | Restricted Redemptions | | All filers |  Yes No Not Applicable Not Available | Report whether the investment has restrictions imposed against stated redemption frequency as at report date. |\n| 18 | Outstanding Commitments | | All filers | Whole dollars | Report the value, as at the relevant date, of commitments to invest additional monies. |\n| 19 | Date Of Latest External Audit Assessment | | All filers | Date | Report the date of the vehicles' latest external audit assessment. |\n| 20 | Exceptions Noted In The Audit Assessment | | All filers |  Yes No Not Available | Report whether any exceptions have been identified in the audit assessment.This should include material valuation-related findings in external audit management reports. |\n| 21 | Review Of External Investment Manager Valuation Practice | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Applicable Not Available | Report the frequency that a formal review of the external investment manager's valuation practice is undertaken. |\n\n### Table 3: Externally Managed – Material Unlisted Investments (Valuations)\n\n##### Instructions\n\nComplete this table for underlying investments of the externally managed investments reported in SRF 553.1 Table 2. Where the externally managed investment reported in SRF 553.1 Table 2 is an investment vehicle that holds a number of assets or funds, report the 3 largest underlying investments held by that vehicle.\n\nWhere the underlying investment is:\n\n- an asset held directly by the vehicle, report at the asset level; or\n- an investment in another vehicle, report at the underlying vehicle level.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier | Y | All filers | Text (100) | Report the investment identifier of the investment reported in SRF 553.1 Table 2. |\n| 2 | Investment Identifier Of Underlying Investment | Y | All filers | Text (100) | Report the investment identifier of the underlying investment where available or relevant.Where not available or not applicable, report the investment identifier of the externally managed investment reported in SRF 553.1 Table 2 that holds the underlying investment. |\n| 3 | Underlying Investment Name | | All filers | Text (100) | Report the name of the underlying asset that corresponds to the Investment Identifier. |\n| 4 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n| 5 | Proportion Of Investments Valued This Period | | All filers | Percentage to 2 decimal places | Report the proportion of the investments with valuations updated during the reporting period. |\n| 6 | Valuation Movement | | All filers | Whole dollars | Report changes in capital value (i.e. capital gain or loss) of the investment during the reporting period. If a valuation performed during the reporting period results in no change in capital value, then report zero (0). If there was no valuation performed during the reporting period, leave this field blank. |\n| 7 | Valuation Type | | All filers |  Formal Valuation Informal Valuation Other Not Available Not Applicable | Report the basis of the asset valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date. This should correspond to the Valuer Type. |\n| 8 | Valuation Cycle | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Other Not Available | Report the valuation frequency of the investment. |\n| 9 | Independent Valuation Frequency | | All filers |  Daily Weekly Monthly Quarterly Semi-annual Annual Less Frequent Than Annual Not Subject To Independent Valuation Review Not Available | Report the frequency of independent valuation performed on the investment. |\n| 10 | Valuer Type | | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment Manager Independent Valuer Appointed By The RSE Licensee Internal – RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available Not Applicable | Report the primary (main) Valuer Type of the valuations adopted during the reporting period.Report for the valuations adopted most recent to the reporting date.This should correspond to the Valuation Type. |\n| 11 | Valuer Name | | All filers | Text (100) | Report the valuer’s name if known (the valuer’s legal name should be provided). Report “Unknown” if valuer name is unknown to the RSE. |\n| 12 | Valuation Approach | | All filers |  Income Approach Market Approach Cost Approach Income and Market Approach Income and Cost Approach Market and Cost Approach Income, Market and Cost Approach Other Not Available Not Applicable | Report the Valuation Approach. |\n| 13 | Change In Valuation Approach Or Methodology | | All filers |  Yes No Not Available | Report if there is a change in valuation approach or methodology during the reporting period. |\n| 14 | Range Of Input For Rates Type | | | Capitalisation RateDiscount RateOtherNot Applicable Not Available | Report the type of input rates reported. |\n| 15 | Range Of Input For Rates - Lower Range | | | Percentage in 2 decimal places | Report the lower value of the range of rates used as input in asset valuation. |\n| 16 | Range Of Input For Rates - Upper Range | | | Percentage in 2 decimal places | Report the upper value of the range of rates used as input in asset valuation. |","sortOrder":37},{"sectionNumber":"Reporting Form SRF 553.2","sectionType":"part","heading":"Reporting Form SRF 553.2","content":"# Reporting Form SRF 553.2\n\n# Investment Option and Country Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.2 Investment Option and Country Exposures (SRF 553.2). This form collects information relating to investment option exposures and country exposures of RSEs.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.2 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.2 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.2 are to be reported as whole dollars.\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: Investment Option Exposures\n\n##### Instructions\n\nFor each RSE, defined benefit RSE or PST, report the Investment Options that have exposure to the investments reported in the following tables:\n\n- SRF 553.0 Material Listed or Liquid Unlisted Exposures Table 1: Internally Managed – Material Listed or Liquid Unlisted Investments\n- SRF 553.0 Material Listed or Liquid Unlisted Exposures Table 2: Externally Managed – Material Listed or Liquid Unlisted Investments\n- SRF 553.1 Material Unlisted Exposures Table 1: Internally Managed – Material Unlisted Investments\n- SRF 553.1 Material Unlisted Exposures Table 2: Externally Managed – Material Unlisted Investments\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------- | ----------------- | ------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | Text (20) | Report the investment option identifier.The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the investment identifier. |\n| 3 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n\n### Table 2: Country Exposures\n\n##### Instructions\n\nFor each RSE, defined benefit RSE or PST, report each country of investment.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 2 | Investment Asset Class Sector Type | Y | All filers |  Cash Fixed Income Equity Property Infrastructure Alternatives | Report the asset class sector type of the investment. |\n| 3 | Country | Y | All filers | Applicable country name | Report the country of investment. Report ‘Not Applicable’ if the exposure is not country specific, and report the relevant international region exposure in column 4. |\n| 4 | International Region Exposure | Y | All filers |  Global Americas Region Asia Region Europe Region Mid East Or Africa Region Oceania Region Individual Country | Report the international region exposure. Report ‘Individual Country’ if a country exposure is reported in country in column 3. |\n| 5 | Market Value Of Investments | | All filers | Whole dollars | Report the aggregate market value of the investments. |","sortOrder":39},{"sectionNumber":"Investment Option and Country Exposures","sectionType":"part","heading":"Investment Option and Country Exposures","content":"# Reporting Form SRF 553.2\n\n# Investment Option and Country Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.2 Investment Option and Country Exposures (SRF 553.2). This form collects information relating to investment option exposures and country exposures of RSEs.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.2 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.2 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.2 are to be reported as whole dollars.\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: Investment Option Exposures\n\n##### Instructions\n\nFor each RSE, defined benefit RSE or PST, report the Investment Options that have exposure to the investments reported in the following tables:\n\n- SRF 553.0 Material Listed or Liquid Unlisted Exposures Table 1: Internally Managed – Material Listed or Liquid Unlisted Investments\n- SRF 553.0 Material Listed or Liquid Unlisted Exposures Table 2: Externally Managed – Material Listed or Liquid Unlisted Investments\n- SRF 553.1 Material Unlisted Exposures Table 1: Internally Managed – Material Unlisted Investments\n- SRF 553.1 Material Unlisted Exposures Table 2: Externally Managed – Material Unlisted Investments\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------- | ----------------- | ------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | Text (20) | Report the investment option identifier.The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the investment identifier. |\n| 3 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n\n### Table 2: Country Exposures\n\n##### Instructions\n\nFor each RSE, defined benefit RSE or PST, report each country of investment.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 2 | Investment Asset Class Sector Type | Y | All filers |  Cash Fixed Income Equity Property Infrastructure Alternatives | Report the asset class sector type of the investment. |\n| 3 | Country | Y | All filers | Applicable country name | Report the country of investment. Report ‘Not Applicable’ if the exposure is not country specific, and report the relevant international region exposure in column 4. |\n| 4 | International Region Exposure | Y | All filers |  Global Americas Region Asia Region Europe Region Mid East Or Africa Region Oceania Region Individual Country | Report the international region exposure. Report ‘Individual Country’ if a country exposure is reported in country in column 3. |\n| 5 | Market Value Of Investments | | All filers | Whole dollars | Report the aggregate market value of the investments. |","sortOrder":40},{"sectionNumber":"Table 1: Investment Option Exposures","sectionType":"division","heading":"Table 1: Investment Option Exposures","content":"# Reporting Form SRF 553.2\n\n# Investment Option and Country Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.2 Investment Option and Country Exposures (SRF 553.2). This form collects information relating to investment option exposures and country exposures of RSEs.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.2 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.2 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.2 are to be reported as whole dollars.\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: Investment Option Exposures\n\n##### Instructions\n\nFor each RSE, defined benefit RSE or PST, report the Investment Options that have exposure to the investments reported in the following tables:\n\n- SRF 553.0 Material Listed or Liquid Unlisted Exposures Table 1: Internally Managed – Material Listed or Liquid Unlisted Investments\n- SRF 553.0 Material Listed or Liquid Unlisted Exposures Table 2: Externally Managed – Material Listed or Liquid Unlisted Investments\n- SRF 553.1 Material Unlisted Exposures Table 1: Internally Managed – Material Unlisted Investments\n- SRF 553.1 Material Unlisted Exposures Table 2: Externally Managed – Material Unlisted Investments\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------- | ----------------- | ------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | Text (20) | Report the investment option identifier.The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the investment identifier. |\n| 3 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n\n### Table 2: Country Exposures\n\n##### Instructions\n\nFor each RSE, defined benefit RSE or PST, report each country of investment.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 2 | Investment Asset Class Sector Type | Y | All filers |  Cash Fixed Income Equity Property Infrastructure Alternatives | Report the asset class sector type of the investment. |\n| 3 | Country | Y | All filers | Applicable country name | Report the country of investment. Report ‘Not Applicable’ if the exposure is not country specific, and report the relevant international region exposure in column 4. |\n| 4 | International Region Exposure | Y | All filers |  Global Americas Region Asia Region Europe Region Mid East Or Africa Region Oceania Region Individual Country | Report the international region exposure. Report ‘Individual Country’ if a country exposure is reported in country in column 3. |\n| 5 | Market Value Of Investments | | All filers | Whole dollars | Report the aggregate market value of the investments. |","sortOrder":47},{"sectionNumber":"Table 2: Country Exposures","sectionType":"division","heading":"Table 2: Country Exposures","content":"# Reporting Form SRF 553.2\n\n# Investment Option and Country Exposures\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.2 Investment Option and Country Exposures (SRF 553.2). This form collects information relating to investment option exposures and country exposures of RSEs.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.2 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).\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 unit of measurement\n\nReport all items on SRF 553.2 in accordance with the Australian Accounting Standards, except where otherwise specified.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.2 are to be reported as whole dollars.\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: Investment Option Exposures\n\n##### Instructions\n\nFor each RSE, defined benefit RSE or PST, report the Investment Options that have exposure to the investments reported in the following tables:\n\n- SRF 553.0 Material Listed or Liquid Unlisted Exposures Table 1: Internally Managed – Material Listed or Liquid Unlisted Investments\n- SRF 553.0 Material Listed or Liquid Unlisted Exposures Table 2: Externally Managed – Material Listed or Liquid Unlisted Investments\n- SRF 553.1 Material Unlisted Exposures Table 1: Internally Managed – Material Unlisted Investments\n- SRF 553.1 Material Unlisted Exposures Table 2: Externally Managed – Material Unlisted Investments\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------- | ----------------- | ------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | Text (20) | Report the investment option identifier.The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Investment Identifier | Y | All filers | Text (100) | Report the investment identifier. |\n| 3 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |\n\n### Table 2: Country Exposures\n\n##### Instructions\n\nFor each RSE, defined benefit RSE or PST, report each country of investment.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 2 | Investment Asset Class Sector Type | Y | All filers |  Cash Fixed Income Equity Property Infrastructure Alternatives | Report the asset class sector type of the investment. |\n| 3 | Country | Y | All filers | Applicable country name | Report the country of investment. Report ‘Not Applicable’ if the exposure is not country specific, and report the relevant international region exposure in column 4. |\n| 4 | International Region Exposure | Y | All filers |  Global Americas Region Asia Region Europe Region Mid East Or Africa Region Oceania Region Individual Country | Report the international region exposure. Report ‘Individual Country’ if a country exposure is reported in country in column 3. |\n| 5 | Market Value Of Investments | | All filers | Whole dollars | Report the aggregate market value of the investments. |","sortOrder":49},{"sectionNumber":"Reporting Form SRF 553.3","sectionType":"part","heading":"Reporting Form SRF 553.3","content":"# Reporting Form SRF 553.3\n\n# Valuations\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.3 Valuations (SRF 553.3). This form collects information relating to investment valuations of RSEs, defined benefit RSEs and pooled superannuation trusts (PST).\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.3 must be completed for each RSE, defined benefit RSE and PST.\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 unit of measurement\n\nReport all items on SRF 553.3 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.3 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.3 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Out Of Cycle Valuations – Material Unlisted Investments\n\nThis table must be completed for all reportable exposures reported in SRF 553.1, where an out of cycle revaluation has occurred during the reporting period.\n\nWhere an out of cycle valuation adjustment is triggered by the revaluation of an underlying investment in an indirectly held investment, report details of the underlying investment in columns 11 to 14.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier | Y | | Text (100) | Report the investment identifier of the investment subject to out of cycle valuation.The investment identifier must correspond to the investment identifier reported in SRF 553.1. |\n| 2 | Opening Value Of The Investment | | All filers | Whole Dollars | Report the pre-adjustment net asset value of the investment subject to the out of cycle valuation. |\n| 3 | Out Of Cycle Valuation Trigger Date | Y | All filers | Date | Report the date when the out of cycle valuation event, metric or indicator was triggered, or the earliest date when the RSE licensee commenced the out of cycle valuation review. |\n| 4 | Out Of Cycle Valuation Trigger Event Type | | All filers |  Asset-related Event Market-related Event Member-related Event Other | Report the type of trigger event or indicator for the out of cycle valuation review. |\n| 5 | Description Of The Out Of Cycle Valuation Trigger Per Policy | | All filers | Text (100) | Report the valuation trigger event, metric or indicator as outlined in the RSE licensee's Board approved Valuation Policy. Include in the description any quantitative value of the trigger level of metric. |\n| 6 | Description Of The Out Of Cycle Valuation Trigger At Trigger Date | | All filers | Text (100) | Report details of the actual out of cycle valuation trigger event at trigger date. Include quantitative details where relevant. |\n| 7 | Out Of Cycle Value Adoption Date | Y | All filers | Date | Report the date when the out of cycle valuation adjustment was incorporated into the value of the investment option. |\n| 8 | Out Of Cycle Value Adopted | | All filers | Whole dollars | Report the value of the investment adopted following an out of cycle valuation review. |\n| 9 | Approver Of Valuation | Y | All filers |  Board Investment Committee Or Equivalent Valuation Committee Other Board Level Committee CFO Or Equivalent Other RSE Licensee Executive Management Level Investment Committee Other Management Level Committee Other | Report the RSE licensee authority that approved the out of cycle valuation. |\n| 10 | Valuer Type | Y | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available | Report the Valuer Type for the out of cycle valuations reported. |\n| 11 | Investment Identifier Type Of Underlying Investment | | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier Not Applicable Not Available | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier type.Report publicly available (external) identifiers where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common. |\n| 12 | Investment Identifier Of Underlying Investment | | All filers | Text (100) | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier of underlying investment. Otherwise, leave this field blank. |\n| 13 | Underlying Investment Name | | All filers | Text (100) | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the name of the underlying investment. Otherwise, leave this field blank. |\n| 14 | Percentage Holdings In Underlying Investment | | All filers | Percentage to 2 decimal places | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the percentage holdings in the underlying investment. Percentage holdings should be calculated using the pre revaluation investment value. Otherwise, leave this field blank. |\n\n### Table 2: Out Of Cycle Valuations – Material Impact On Investment Options\n\n##### Instructions\n\nReport for each investment option where the aggregate impact of out of cycle valuation adjustment on unlisted investments held by the investment option during the reporting period is at least 30 basis points (30 bps) on the opening value of the investment option.\n\nReport details depending on the investment as follows:\n\n- for material unlisted investments reported in SRF 553.1, report details for each relevant reportable exposure in this table.\n- for non-material unlisted investments (i.e. unlisted investments other than those reported in SRF 553.1), report for each relevant reportable exposure where details are available. Otherwise, report reportable exposure in aggregate by strategic sector type.\n- for out of cycle valuation adjustments implemented at asset sector level, report in aggregate by strategic sector type.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | Text (20) | Report the investment option identifier.The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Opening Market Value Of The Investment Option | | All filers | Whole Dollars | Report the market value of the investment option before the out of cycle valuation. |\n| 3 | Out Of Cycle Value Adoption Date | Y | All filers | Date | Report the date when the out of cycle valuation adjustment was incorporated into the value of the investment option. |\n| 4 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier Not Applicable Not Available | Report the investment identifier type of the investment subject to the out of cycle valuation.Report publicly available external investment identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external investment identifier available to the investment, use the most common and apply consistently across reporting periods.Report ‘Not Applicable’ if reporting in aggregate. |\n| 5 | Investment Identifier | | All filers | Text (100) | Report the investment identifier of the investment that corresponds to the investment identifier type.Leave this field blank if reporting in aggregate. |\n| 6 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available).Leave this field blank if reporting in aggregate. |\n| 7 | Out Of Cycle Valuation Impact | | All filers | Percentage to 2 decimal places | Report the impact of the investment’s out of cycle valuation adjustment on the value of the investment option. Impact should be calculated only for the effect of the valuation adjustments reported in Out of Cycle Valuation Adjustment.For example, 0.29 per cent is to be reported as 0.0029. |\n| 8 | Opening Value Of The Investment | | All filers | Whole dollars | Report the pre-adjustment net asset value of the investment subject to the out of cycle valuation held by the investment option. |\n| 9 | Out Of Cycle Valuation Adjustment | | All filers | Whole dollars | Report the out of cycle valuation adjustment on the investment held by the investment option. |\n| 10 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector type of the investment. |\n| 11 | Level of Out Of Cycle Valuation Reporting | Y | All filers |  Individual Asset level Aggregate Asset Level Asset Sector Level | Report the level at which the out of cycle valuation adjustments is being reported on. |\n\n### Table 3: RSE Valuation Profile\n\n##### Instructions\n\nComplete this table for all unlisted assets held by the RSE, defined benefit RSE or PST. Exclude balances of assets held within externally managed investment options.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n- Unlisted Property,\n- Unlisted Infrastructure,\n- Unlisted Equity,\n- Unlisted Alternatives, and\n- Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |\n| 1 | Investment Management Type | Y | All filers |  Internally managed investment Externally managed investment | Report the investment management type. |\n| 2 | Investment Strategic Sector Type | Y | All filers |  Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 4 | Aging Of Valuation | Y | All filers | up to 3 months> 3 to 6 months> 6 to 12 months> 12 monthsNot Available | Report the period since the last valuation of the investments. |\n| 5 | Market Value Of Investments | | | Whole dollars | Report the market value of the investment. |\n\n### Table 4: RSE Internally and Externally Managed Investments\n\nFor each RSE, defined benefit RSE or PST, report internally managed investments and externally managed investments.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |\n| 1 | Investment Management Type | Y | All filers |  Internally managed investment Externally managed investment | Report the investment management type. |\n| 2 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |","sortOrder":51},{"sectionNumber":"Valuations","sectionType":"part","heading":"Valuations","content":"# Reporting Form SRF 553.3\n\n# Valuations\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.3 Valuations (SRF 553.3). This form collects information relating to investment valuations of RSEs, defined benefit RSEs and pooled superannuation trusts (PST).\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.3 must be completed for each RSE, defined benefit RSE and PST.\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 unit of measurement\n\nReport all items on SRF 553.3 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.3 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.3 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Out Of Cycle Valuations – Material Unlisted Investments\n\nThis table must be completed for all reportable exposures reported in SRF 553.1, where an out of cycle revaluation has occurred during the reporting period.\n\nWhere an out of cycle valuation adjustment is triggered by the revaluation of an underlying investment in an indirectly held investment, report details of the underlying investment in columns 11 to 14.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier | Y | | Text (100) | Report the investment identifier of the investment subject to out of cycle valuation.The investment identifier must correspond to the investment identifier reported in SRF 553.1. |\n| 2 | Opening Value Of The Investment | | All filers | Whole Dollars | Report the pre-adjustment net asset value of the investment subject to the out of cycle valuation. |\n| 3 | Out Of Cycle Valuation Trigger Date | Y | All filers | Date | Report the date when the out of cycle valuation event, metric or indicator was triggered, or the earliest date when the RSE licensee commenced the out of cycle valuation review. |\n| 4 | Out Of Cycle Valuation Trigger Event Type | | All filers |  Asset-related Event Market-related Event Member-related Event Other | Report the type of trigger event or indicator for the out of cycle valuation review. |\n| 5 | Description Of The Out Of Cycle Valuation Trigger Per Policy | | All filers | Text (100) | Report the valuation trigger event, metric or indicator as outlined in the RSE licensee's Board approved Valuation Policy. Include in the description any quantitative value of the trigger level of metric. |\n| 6 | Description Of The Out Of Cycle Valuation Trigger At Trigger Date | | All filers | Text (100) | Report details of the actual out of cycle valuation trigger event at trigger date. Include quantitative details where relevant. |\n| 7 | Out Of Cycle Value Adoption Date | Y | All filers | Date | Report the date when the out of cycle valuation adjustment was incorporated into the value of the investment option. |\n| 8 | Out Of Cycle Value Adopted | | All filers | Whole dollars | Report the value of the investment adopted following an out of cycle valuation review. |\n| 9 | Approver Of Valuation | Y | All filers |  Board Investment Committee Or Equivalent Valuation Committee Other Board Level Committee CFO Or Equivalent Other RSE Licensee Executive Management Level Investment Committee Other Management Level Committee Other | Report the RSE licensee authority that approved the out of cycle valuation. |\n| 10 | Valuer Type | Y | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available | Report the Valuer Type for the out of cycle valuations reported. |\n| 11 | Investment Identifier Type Of Underlying Investment | | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier Not Applicable Not Available | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier type.Report publicly available (external) identifiers where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common. |\n| 12 | Investment Identifier Of Underlying Investment | | All filers | Text (100) | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier of underlying investment. Otherwise, leave this field blank. |\n| 13 | Underlying Investment Name | | All filers | Text (100) | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the name of the underlying investment. Otherwise, leave this field blank. |\n| 14 | Percentage Holdings In Underlying Investment | | All filers | Percentage to 2 decimal places | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the percentage holdings in the underlying investment. Percentage holdings should be calculated using the pre revaluation investment value. Otherwise, leave this field blank. |\n\n### Table 2: Out Of Cycle Valuations – Material Impact On Investment Options\n\n##### Instructions\n\nReport for each investment option where the aggregate impact of out of cycle valuation adjustment on unlisted investments held by the investment option during the reporting period is at least 30 basis points (30 bps) on the opening value of the investment option.\n\nReport details depending on the investment as follows:\n\n- for material unlisted investments reported in SRF 553.1, report details for each relevant reportable exposure in this table.\n- for non-material unlisted investments (i.e. unlisted investments other than those reported in SRF 553.1), report for each relevant reportable exposure where details are available. Otherwise, report reportable exposure in aggregate by strategic sector type.\n- for out of cycle valuation adjustments implemented at asset sector level, report in aggregate by strategic sector type.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | Text (20) | Report the investment option identifier.The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Opening Market Value Of The Investment Option | | All filers | Whole Dollars | Report the market value of the investment option before the out of cycle valuation. |\n| 3 | Out Of Cycle Value Adoption Date | Y | All filers | Date | Report the date when the out of cycle valuation adjustment was incorporated into the value of the investment option. |\n| 4 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier Not Applicable Not Available | Report the investment identifier type of the investment subject to the out of cycle valuation.Report publicly available external investment identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external investment identifier available to the investment, use the most common and apply consistently across reporting periods.Report ‘Not Applicable’ if reporting in aggregate. |\n| 5 | Investment Identifier | | All filers | Text (100) | Report the investment identifier of the investment that corresponds to the investment identifier type.Leave this field blank if reporting in aggregate. |\n| 6 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available).Leave this field blank if reporting in aggregate. |\n| 7 | Out Of Cycle Valuation Impact | | All filers | Percentage to 2 decimal places | Report the impact of the investment’s out of cycle valuation adjustment on the value of the investment option. Impact should be calculated only for the effect of the valuation adjustments reported in Out of Cycle Valuation Adjustment.For example, 0.29 per cent is to be reported as 0.0029. |\n| 8 | Opening Value Of The Investment | | All filers | Whole dollars | Report the pre-adjustment net asset value of the investment subject to the out of cycle valuation held by the investment option. |\n| 9 | Out Of Cycle Valuation Adjustment | | All filers | Whole dollars | Report the out of cycle valuation adjustment on the investment held by the investment option. |\n| 10 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector type of the investment. |\n| 11 | Level of Out Of Cycle Valuation Reporting | Y | All filers |  Individual Asset level Aggregate Asset Level Asset Sector Level | Report the level at which the out of cycle valuation adjustments is being reported on. |\n\n### Table 3: RSE Valuation Profile\n\n##### Instructions\n\nComplete this table for all unlisted assets held by the RSE, defined benefit RSE or PST. Exclude balances of assets held within externally managed investment options.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n- Unlisted Property,\n- Unlisted Infrastructure,\n- Unlisted Equity,\n- Unlisted Alternatives, and\n- Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |\n| 1 | Investment Management Type | Y | All filers |  Internally managed investment Externally managed investment | Report the investment management type. |\n| 2 | Investment Strategic Sector Type | Y | All filers |  Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 4 | Aging Of Valuation | Y | All filers | up to 3 months> 3 to 6 months> 6 to 12 months> 12 monthsNot Available | Report the period since the last valuation of the investments. |\n| 5 | Market Value Of Investments | | | Whole dollars | Report the market value of the investment. |\n\n### Table 4: RSE Internally and Externally Managed Investments\n\nFor each RSE, defined benefit RSE or PST, report internally managed investments and externally managed investments.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |\n| 1 | Investment Management Type | Y | All filers |  Internally managed investment Externally managed investment | Report the investment management type. |\n| 2 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |","sortOrder":52},{"sectionNumber":"Table 1: Out Of Cycle Valuations — Mater","sectionType":"division","heading":"Table 1: Out Of Cycle Valuations — Material Unlisted Investments","content":"### Table 1: Out Of Cycle Valuations – Material Unlisted Investments\n\nThis table must be completed for all reportable exposures reported in SRF 553.1, where an out of cycle revaluation has occurred during the reporting period.\n\nWhere an out of cycle valuation adjustment is triggered by the revaluation of an underlying investment in an indirectly held investment, report details of the underlying investment in columns 11 to 14.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier | Y | | Text (100) | Report the investment identifier of the investment subject to out of cycle valuation.The investment identifier must correspond to the investment identifier reported in SRF 553.1. |\n| 2 | Opening Value Of The Investment | | All filers | Whole Dollars | Report the pre-adjustment net asset value of the investment subject to the out of cycle valuation. |\n| 3 | Out Of Cycle Valuation Trigger Date | Y | All filers | Date | Report the date when the out of cycle valuation event, metric or indicator was triggered, or the earliest date when the RSE licensee commenced the out of cycle valuation review. |\n| 4 | Out Of Cycle Valuation Trigger Event Type | | All filers |  Asset-related Event Market-related Event Member-related Event Other | Report the type of trigger event or indicator for the out of cycle valuation review. |\n| 5 | Description Of The Out Of Cycle Valuation Trigger Per Policy | | All filers | Text (100) | Report the valuation trigger event, metric or indicator as outlined in the RSE licensee's Board approved Valuation Policy. Include in the description any quantitative value of the trigger level of metric. |\n| 6 | Description Of The Out Of Cycle Valuation Trigger At Trigger Date | | All filers | Text (100) | Report details of the actual out of cycle valuation trigger event at trigger date. Include quantitative details where relevant. |\n| 7 | Out Of Cycle Value Adoption Date | Y | All filers | Date | Report the date when the out of cycle valuation adjustment was incorporated into the value of the investment option. |\n| 8 | Out Of Cycle Value Adopted | | All filers | Whole dollars | Report the value of the investment adopted following an out of cycle valuation review. |\n| 9 | Approver Of Valuation | Y | All filers |  Board Investment Committee Or Equivalent Valuation Committee Other Board Level Committee CFO Or Equivalent Other RSE Licensee Executive Management Level Investment Committee Other Management Level Committee Other | Report the RSE licensee authority that approved the out of cycle valuation. |\n| 10 | Valuer Type | Y | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available | Report the Valuer Type for the out of cycle valuations reported. |\n| 11 | Investment Identifier Type Of Underlying Investment | | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier Not Applicable Not Available | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier type.Report publicly available (external) identifiers where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common. |\n| 12 | Investment Identifier Of Underlying Investment | | All filers | Text (100) | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier of underlying investment. Otherwise, leave this field blank. |\n| 13 | Underlying Investment Name | | All filers | Text (100) | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the name of the underlying investment. Otherwise, leave this field blank. |\n| 14 | Percentage Holdings In Underlying Investment | | All filers | Percentage to 2 decimal places | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the percentage holdings in the underlying investment. Percentage holdings should be calculated using the pre revaluation investment value. Otherwise, leave this field blank. |","sortOrder":59},{"sectionNumber":"Table 2: Out Of Cycle Valuations — Mater","sectionType":"division","heading":"Table 2: Out Of Cycle Valuations — Material Impact On Investment Options","content":"# Reporting Form SRF 553.3\n\n# Valuations\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.3 Valuations (SRF 553.3). This form collects information relating to investment valuations of RSEs, defined benefit RSEs and pooled superannuation trusts (PST).\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.3 must be completed for each RSE, defined benefit RSE and PST.\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 unit of measurement\n\nReport all items on SRF 553.3 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.3 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.3 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Out Of Cycle Valuations – Material Unlisted Investments\n\nThis table must be completed for all reportable exposures reported in SRF 553.1, where an out of cycle revaluation has occurred during the reporting period.\n\nWhere an out of cycle valuation adjustment is triggered by the revaluation of an underlying investment in an indirectly held investment, report details of the underlying investment in columns 11 to 14.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier | Y | | Text (100) | Report the investment identifier of the investment subject to out of cycle valuation.The investment identifier must correspond to the investment identifier reported in SRF 553.1. |\n| 2 | Opening Value Of The Investment | | All filers | Whole Dollars | Report the pre-adjustment net asset value of the investment subject to the out of cycle valuation. |\n| 3 | Out Of Cycle Valuation Trigger Date | Y | All filers | Date | Report the date when the out of cycle valuation event, metric or indicator was triggered, or the earliest date when the RSE licensee commenced the out of cycle valuation review. |\n| 4 | Out Of Cycle Valuation Trigger Event Type | | All filers |  Asset-related Event Market-related Event Member-related Event Other | Report the type of trigger event or indicator for the out of cycle valuation review. |\n| 5 | Description Of The Out Of Cycle Valuation Trigger Per Policy | | All filers | Text (100) | Report the valuation trigger event, metric or indicator as outlined in the RSE licensee's Board approved Valuation Policy. Include in the description any quantitative value of the trigger level of metric. |\n| 6 | Description Of The Out Of Cycle Valuation Trigger At Trigger Date | | All filers | Text (100) | Report details of the actual out of cycle valuation trigger event at trigger date. Include quantitative details where relevant. |\n| 7 | Out Of Cycle Value Adoption Date | Y | All filers | Date | Report the date when the out of cycle valuation adjustment was incorporated into the value of the investment option. |\n| 8 | Out Of Cycle Value Adopted | | All filers | Whole dollars | Report the value of the investment adopted following an out of cycle valuation review. |\n| 9 | Approver Of Valuation | Y | All filers |  Board Investment Committee Or Equivalent Valuation Committee Other Board Level Committee CFO Or Equivalent Other RSE Licensee Executive Management Level Investment Committee Other Management Level Committee Other | Report the RSE licensee authority that approved the out of cycle valuation. |\n| 10 | Valuer Type | Y | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available | Report the Valuer Type for the out of cycle valuations reported. |\n| 11 | Investment Identifier Type Of Underlying Investment | | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier Not Applicable Not Available | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier type.Report publicly available (external) identifiers where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common. |\n| 12 | Investment Identifier Of Underlying Investment | | All filers | Text (100) | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier of underlying investment. Otherwise, leave this field blank. |\n| 13 | Underlying Investment Name | | All filers | Text (100) | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the name of the underlying investment. Otherwise, leave this field blank. |\n| 14 | Percentage Holdings In Underlying Investment | | All filers | Percentage to 2 decimal places | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the percentage holdings in the underlying investment. Percentage holdings should be calculated using the pre revaluation investment value. Otherwise, leave this field blank. |\n\n### Table 2: Out Of Cycle Valuations – Material Impact On Investment Options\n\n##### Instructions\n\nReport for each investment option where the aggregate impact of out of cycle valuation adjustment on unlisted investments held by the investment option during the reporting period is at least 30 basis points (30 bps) on the opening value of the investment option.\n\nReport details depending on the investment as follows:\n\n- for material unlisted investments reported in SRF 553.1, report details for each relevant reportable exposure in this table.\n- for non-material unlisted investments (i.e. unlisted investments other than those reported in SRF 553.1), report for each relevant reportable exposure where details are available. Otherwise, report reportable exposure in aggregate by strategic sector type.\n- for out of cycle valuation adjustments implemented at asset sector level, report in aggregate by strategic sector type.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | Text (20) | Report the investment option identifier.The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Opening Market Value Of The Investment Option | | All filers | Whole Dollars | Report the market value of the investment option before the out of cycle valuation. |\n| 3 | Out Of Cycle Value Adoption Date | Y | All filers | Date | Report the date when the out of cycle valuation adjustment was incorporated into the value of the investment option. |\n| 4 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier Not Applicable Not Available | Report the investment identifier type of the investment subject to the out of cycle valuation.Report publicly available external investment identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external investment identifier available to the investment, use the most common and apply consistently across reporting periods.Report ‘Not Applicable’ if reporting in aggregate. |\n| 5 | Investment Identifier | | All filers | Text (100) | Report the investment identifier of the investment that corresponds to the investment identifier type.Leave this field blank if reporting in aggregate. |\n| 6 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available).Leave this field blank if reporting in aggregate. |\n| 7 | Out Of Cycle Valuation Impact | | All filers | Percentage to 2 decimal places | Report the impact of the investment’s out of cycle valuation adjustment on the value of the investment option. Impact should be calculated only for the effect of the valuation adjustments reported in Out of Cycle Valuation Adjustment.For example, 0.29 per cent is to be reported as 0.0029. |\n| 8 | Opening Value Of The Investment | | All filers | Whole dollars | Report the pre-adjustment net asset value of the investment subject to the out of cycle valuation held by the investment option. |\n| 9 | Out Of Cycle Valuation Adjustment | | All filers | Whole dollars | Report the out of cycle valuation adjustment on the investment held by the investment option. |\n| 10 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector type of the investment. |\n| 11 | Level of Out Of Cycle Valuation Reporting | Y | All filers |  Individual Asset level Aggregate Asset Level Asset Sector Level | Report the level at which the out of cycle valuation adjustments is being reported on. |\n\n### Table 3: RSE Valuation Profile\n\n##### Instructions\n\nComplete this table for all unlisted assets held by the RSE, defined benefit RSE or PST. Exclude balances of assets held within externally managed investment options.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n- Unlisted Property,\n- Unlisted Infrastructure,\n- Unlisted Equity,\n- Unlisted Alternatives, and\n- Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |\n| 1 | Investment Management Type | Y | All filers |  Internally managed investment Externally managed investment | Report the investment management type. |\n| 2 | Investment Strategic Sector Type | Y | All filers |  Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 4 | Aging Of Valuation | Y | All filers | up to 3 months> 3 to 6 months> 6 to 12 months> 12 monthsNot Available | Report the period since the last valuation of the investments. |\n| 5 | Market Value Of Investments | | | Whole dollars | Report the market value of the investment. |\n\n### Table 4: RSE Internally and Externally Managed Investments\n\nFor each RSE, defined benefit RSE or PST, report internally managed investments and externally managed investments.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |\n| 1 | Investment Management Type | Y | All filers |  Internally managed investment Externally managed investment | Report the investment management type. |\n| 2 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |","sortOrder":60},{"sectionNumber":"Table 3: RSE Valuation Profile","sectionType":"division","heading":"Table 3: RSE Valuation Profile","content":"# Reporting Form SRF 553.3\n\n# Valuations\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 553.3 Valuations (SRF 553.3). This form collects information relating to investment valuations of RSEs, defined benefit RSEs and pooled superannuation trusts (PST).\n\n## General directions and notes\n\n### Reporting level\n\nSRF 553.3 must be completed for each RSE, defined benefit RSE and PST.\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 unit of measurement\n\nReport all items on SRF 553.3 in accordance with the Australian Accounting Standards.\n\nAssets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns to APRA.\n\nItems on SRF 553.3 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.\n\nAmounts in SRF 553.3 are to be reported as whole dollars. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.\n\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: Out Of Cycle Valuations – Material Unlisted Investments\n\nThis table must be completed for all reportable exposures reported in SRF 553.1, where an out of cycle revaluation has occurred during the reporting period.\n\nWhere an out of cycle valuation adjustment is triggered by the revaluation of an underlying investment in an indirectly held investment, report details of the underlying investment in columns 11 to 14.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Identifier | Y | | Text (100) | Report the investment identifier of the investment subject to out of cycle valuation.The investment identifier must correspond to the investment identifier reported in SRF 553.1. |\n| 2 | Opening Value Of The Investment | | All filers | Whole Dollars | Report the pre-adjustment net asset value of the investment subject to the out of cycle valuation. |\n| 3 | Out Of Cycle Valuation Trigger Date | Y | All filers | Date | Report the date when the out of cycle valuation event, metric or indicator was triggered, or the earliest date when the RSE licensee commenced the out of cycle valuation review. |\n| 4 | Out Of Cycle Valuation Trigger Event Type | | All filers |  Asset-related Event Market-related Event Member-related Event Other | Report the type of trigger event or indicator for the out of cycle valuation review. |\n| 5 | Description Of The Out Of Cycle Valuation Trigger Per Policy | | All filers | Text (100) | Report the valuation trigger event, metric or indicator as outlined in the RSE licensee's Board approved Valuation Policy. Include in the description any quantitative value of the trigger level of metric. |\n| 6 | Description Of The Out Of Cycle Valuation Trigger At Trigger Date | | All filers | Text (100) | Report details of the actual out of cycle valuation trigger event at trigger date. Include quantitative details where relevant. |\n| 7 | Out Of Cycle Value Adoption Date | Y | All filers | Date | Report the date when the out of cycle valuation adjustment was incorporated into the value of the investment option. |\n| 8 | Out Of Cycle Value Adopted | | All filers | Whole dollars | Report the value of the investment adopted following an out of cycle valuation review. |\n| 9 | Approver Of Valuation | Y | All filers |  Board Investment Committee Or Equivalent Valuation Committee Other Board Level Committee CFO Or Equivalent Other RSE Licensee Executive Management Level Investment Committee Other Management Level Committee Other | Report the RSE licensee authority that approved the out of cycle valuation. |\n| 10 | Valuer Type | Y | All filers |  Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available | Report the Valuer Type for the out of cycle valuations reported. |\n| 11 | Investment Identifier Type Of Underlying Investment | | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier Not Applicable Not Available | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier type.Report publicly available (external) identifiers where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common. |\n| 12 | Investment Identifier Of Underlying Investment | | All filers | Text (100) | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier of underlying investment. Otherwise, leave this field blank. |\n| 13 | Underlying Investment Name | | All filers | Text (100) | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the name of the underlying investment. Otherwise, leave this field blank. |\n| 14 | Percentage Holdings In Underlying Investment | | All filers | Percentage to 2 decimal places | Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the percentage holdings in the underlying investment. Percentage holdings should be calculated using the pre revaluation investment value. Otherwise, leave this field blank. |\n\n### Table 2: Out Of Cycle Valuations – Material Impact On Investment Options\n\n##### Instructions\n\nReport for each investment option where the aggregate impact of out of cycle valuation adjustment on unlisted investments held by the investment option during the reporting period is at least 30 basis points (30 bps) on the opening value of the investment option.\n\nReport details depending on the investment as follows:\n\n- for material unlisted investments reported in SRF 553.1, report details for each relevant reportable exposure in this table.\n- for non-material unlisted investments (i.e. unlisted investments other than those reported in SRF 553.1), report for each relevant reportable exposure where details are available. Otherwise, report reportable exposure in aggregate by strategic sector type.\n- for out of cycle valuation adjustments implemented at asset sector level, report in aggregate by strategic sector type.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | --------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Investment Option Identifier | Y | All filers | Text (20) | Report the investment option identifier.The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |\n| 2 | Opening Market Value Of The Investment Option | | All filers | Whole Dollars | Report the market value of the investment option before the out of cycle valuation. |\n| 3 | Out Of Cycle Value Adoption Date | Y | All filers | Date | Report the date when the out of cycle valuation adjustment was incorporated into the value of the investment option. |\n| 4 | Investment Identifier Type | Y | All filers |  International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier Not Applicable Not Available | Report the investment identifier type of the investment subject to the out of cycle valuation.Report publicly available external investment identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external investment identifier available to the investment, use the most common and apply consistently across reporting periods.Report ‘Not Applicable’ if reporting in aggregate. |\n| 5 | Investment Identifier | | All filers | Text (100) | Report the investment identifier of the investment that corresponds to the investment identifier type.Leave this field blank if reporting in aggregate. |\n| 6 | Investment Name | | All filers | Text (100) | Report the name of the investment (report the legal name where available).Leave this field blank if reporting in aggregate. |\n| 7 | Out Of Cycle Valuation Impact | | All filers | Percentage to 2 decimal places | Report the impact of the investment’s out of cycle valuation adjustment on the value of the investment option. Impact should be calculated only for the effect of the valuation adjustments reported in Out of Cycle Valuation Adjustment.For example, 0.29 per cent is to be reported as 0.0029. |\n| 8 | Opening Value Of The Investment | | All filers | Whole dollars | Report the pre-adjustment net asset value of the investment subject to the out of cycle valuation held by the investment option. |\n| 9 | Out Of Cycle Valuation Adjustment | | All filers | Whole dollars | Report the out of cycle valuation adjustment on the investment held by the investment option. |\n| 10 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector type of the investment. |\n| 11 | Level of Out Of Cycle Valuation Reporting | Y | All filers |  Individual Asset level Aggregate Asset Level Asset Sector Level | Report the level at which the out of cycle valuation adjustments is being reported on. |\n\n### Table 3: RSE Valuation Profile\n\n##### Instructions\n\nComplete this table for all unlisted assets held by the RSE, defined benefit RSE or PST. Exclude balances of assets held within externally managed investment options.\n\nFor the purposes of reporting in this table, unlisted assets include:\n\n- Unlisted Property,\n- Unlisted Infrastructure,\n- Unlisted Equity,\n- Unlisted Alternatives, and\n- Private Credit (i.e. where the Asset Class Characteristics 2 is Fixed Income Private Debt).\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |\n| 1 | Investment Management Type | Y | All filers |  Internally managed investment Externally managed investment | Report the investment management type. |\n| 2 | Investment Strategic Sector Type | Y | All filers |  Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Domicile Type | Y | All filers | Australian DomicileInternational DomicileNot SpecifiedNot Applicable | Report the domicile type of the strategic sector of the investment. |\n| 4 | Aging Of Valuation | Y | All filers | up to 3 months> 3 to 6 months> 6 to 12 months> 12 monthsNot Available | Report the period since the last valuation of the investments. |\n| 5 | Market Value Of Investments | | | Whole dollars | Report the market value of the investment. |\n\n### Table 4: RSE Internally and Externally Managed Investments\n\nFor each RSE, defined benefit RSE or PST, report internally managed investments and externally managed investments.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |\n| 1 | Investment Management Type | Y | All filers |  Internally managed investment Externally managed investment | Report the investment management type. |\n| 2 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |","sortOrder":62},{"sectionNumber":"Table 4: RSE Internally and Externally M","sectionType":"division","heading":"Table 4: RSE Internally and Externally Managed Investments","content":"### Table 4: RSE Internally and Externally Managed Investments\n\nFor each RSE, defined benefit RSE or PST, report internally managed investments and externally managed investments.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------- |\n| 1 | Investment Management Type | Y | All filers |  Internally managed investment Externally managed investment | Report the investment management type. |\n| 2 | Investment Strategic Sector Type | Y | All filers |  Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives | Report the strategic sector of the investment. |\n| 3 | Investment Strategic Sector Listing Type | Y | All filers |  Listed Unlisted Not Specified Not Applicable | Report the listing type of the strategic sector of the investment. |\n| 4 | Investment Strategic Sector Domicile Type | Y | All filers |  Australian Domicile International Domicile Not Specified Not Applicable | Report the domicile type of the strategic sector of the investment. |\n| 5 | Market Value Of Investments | | All filers | Whole dollars | Report the market value of the investment. |","sortOrder":64},{"sectionNumber":"Appendix A: Reportable Exposure Illustra","sectionType":"part","heading":"Appendix A: Reportable Exposure Illustration","content":"# Appendix A: Reportable Exposure Illustration\n\nThis appendix illustrates the approach to identify the reportable exposures that will be the basis for the measurement of exposures and in applying materiality in reporting for SRF 553.0 and SRF553.1. Internally managed assets are reported on a look through basis.\n\nIn the diagram below, the term ‘vehicle’ is used to refer to any form of structure that holds the assets. It refers to pooled funds, assets held in trust structures, managed investment schemes, and any other structures that pool assets together and for which ownership is determined. Vehicles can either be ‘internal vehicles’ which are created by the RSE licensee and/or its connected entity, or ‘external vehicles’ which are created by non-connected entities (e.g. external investment managers) that hold assets managed on behalf of the RSE licensee and/or its connected entities. Connected entity has its meaning under section 10(1) of the SIS Act.\n\nFor internally managed investments, the reportable exposure of the RSE, defined benefit RSE or PST applies is at the asset level. The size of the reportable exposure is the aggregate value to the same asset across all internally managed investments. For example, the reportable exposure to Asset 1 (e.g. ABC shares) is measured as the sum of the exposure to Asset 1 held directly (in scenario 1) and the exposure to Asset 1 held by Vehicle B. Report the reportable exposures separately where the investments are held at different internal vehicles.\n\nFor externally managed investments other than those under mandate in Scenarios 6-8, the reportable exposure is at the vehicle level. The reportable exposure is measured, and materiality applied at the vehicle level. Vehicles with greater than 80% allocation to listed or liquid unlisted are reported in SRF 553.0 while vehicles that hold at least 20% investment in unlisted assets are reported in SRF 553.1\n\nFor externally managed investments that are under mandate, the reportable exposures are the investments held under the mandate.\n\n![A diagram of reporting exposures for each RSE, Defined benefit RSE or PST separated into Internally Managed Investment Options and Externally Managed Options. Internally Managed Investment Options are separated into Internally and Externally Managed Investments. The reportable exposure for internally managed investments is at the asset level. The reportable exposure for externally managed investments is at the vehicle level. ](image.003.png)\n\n![A key for the above diagram explaining which colours or markings represent: Reportable Exposure, Underlying Investments, externally managed investment options, and scenarios.](image.004.png)\n\nThe scenarios outlined in the diagram will be reported in the following tables in SRF 553.0 and SRF 553.1.\n\n```html\n

Reporting Forms/ Tables

Materiality / Scope

Internally Managed Investment Option

Externally Managed Investment Option

Internally Managed Investment

Externally Managed Investment Mandate

Externally Managed Investment Vehicle

SRF 553.0 Table 1: Internally Managed – Material Listed or Liquid Unlisted Investments

20 largest reportable exposures to listed or liquid unlisted assets and reportable exposures to listed or liquid unlisted assets that are at least 0.5% of total investments of the RSE, defined benefit RSE or PST

Yes

(Scenarios 1, 2, 3)

No

No

No

SRF 553.0 Table 2: Externally Managed – Material Listed or Liquid Unlisted Investments

No

Yes

(Scenario 4)

Yes

(Scenarios 6, 7, 8 for vehicles with greater than 80% allocation to listed or liquid unlisted)

No

SRF 553.1 Table 1: Internally Managed – Material Unlisted Investments

20 largest reportable exposures to unlisted assets and reportable exposures to unlisted assets that are at least 0.5% of total investments of the RSE, defined benefit RSE or PST

Yes

(Scenarios 1, 2, 3)

No

No

No

SRF 553.1 Table 2: Externally Managed – Material Unlisted Investments

No

Yes

(Scenario 5)

Yes

(Scenarios 6, 7, 8, for vehicles that hold at least 20% investment in unlisted assets)

No

SRF 553.1 Table 3: Externally Managed – Material Unlisted Investments (Valuation)

3 largest underlying investments held by investment vehicles reported in SRF 553.1 Table 2

No

Yes

(Scenarios 9, 10)

Yes

(Scenarios 9, 10)

No

SRF 553.2 Table 1: Investment Option Exposures

Report investment options that have exposures to reportable exposures reported in SRF 553.0 Table 1 and 2, SRF 553.1 Table 1 and 2.

Yes

Yes

Yes

No

SRF 553.2 Table 2: Country Exposures

Report each country of investment for each RSE, defined benefit RSE or PST

Yes

Yes

Yes

Yes

SRF 553.3 Table 1: Out Of Cycle Valuations – Material Investments

For reportable exposures reported in SRF 553.1 Table 1 and 2

Yes

Yes

Yes

No

SRF 553.3 Table 2: Out Of Cycle Valuations – Material Impact on Investment Options

Report for each investment option Impacted by out of cycle valuation adjustment(s) of at least 30 bps during the reporting period.

Yes

Yes

Yes

Yes

SRF 553.3 Table 3: RSE Valuation Profile

Unlisted assets held

Yes

Yes

Yes

No

SRF 553.3 Table 4: RSE Internally and Externally Managed Investments

Report internally managed investments and externally managed investments

Yes

Yes

Yes

Yes

\n```","sortOrder":65}],"analysis":{"kimi_summary":{"_metrics":{"completionTokens":663},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"The legislation appears consistent with its original purpose as a data collection standard for prudential supervision. The scope covers investment exposure concentrations and valuations for superannuation entities as intended, with no significant expansion beyond this core purpose."},"complexity_factors":["Multiple nested reporting forms (SRF 553.0, 553.1, 553.2, 553.3) with different tables and data requirements","Extensive cross-references to other standards including SRS 101.0, Australian Accounting Standards, and the SIS Act","Complex materiality thresholds (e.g., '20 largest exposures' OR '0.5% of total investments', with different thresholds for externally managed investments)","Detailed data field specifications with multiple valid value sets, primary key constraints, and conditional reporting logic","Valuation methodology requirements with multiple approaches (Income, Market, Cost) and combinations thereof","Currency conversion requirements and specific formatting rules (percentages to 2 decimal places as unconverted numbers)","Multiple defined terms with references to external legislation (SIS Act, APRA Act, etc.)","Quality control requirements including auditor review and limited assurance engagement standards"],"plain_english_summary":"APRA’s reporting standard requires RSE licensees, defined‑benefit funds and pooled superannuation trusts to submit four quarterly electronic, digitally‑signed reports on their investment holdings and valuations, with auditor-reviewed systems and valuations prepared under Australian Accounting Standards. Reports are due 40 days after each quarter, starting for the quarter ending 31 December 2025.\n\nThe regime gives APRA and ASIC clearer visibility of asset concentrations, valuation practices and risks to better protect members’ retirement savings."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-8-of-2025","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-8-of-2025/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-8-of-2025/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-8-of-2025/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-8-of-2025/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-8-of-2025/documents"}}