{"id":"F2025L00548","name":"Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2025","slug":"financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106343,"registerId":"commonwealth-F2025L00548-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Reporting Standard SRS 604.0","sectionType":"part","heading":"Reporting Standard SRS 604.0","content":"![Commonwealth Coat of Arms of Australia](image.001.png)\n\nFinancial Sector (Collection of Data) (reporting standard) determination No. 9 of 2025\n\nReporting Standard SRS 604.0 RSE Licensee Profile\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 604.0 RSE Licensee Profile, 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 604.0 RSE Licensee Profile 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 604.0 RSE Licensee Profile comprises the document commencing on the following page.\n\n \n\n![Commonwealth Coat of Arms of Australia](image.002.png)\n\n# Reporting Standard SRS 604.0\n\n# RSE Licensee Profile\n\n| Objective of this reporting standardThis Reporting Standard sets out requirements for the provision of information to APRA relating to the business operations of an RSE licensee.It includes Reporting Form SRF 604.0 RSE Licensee Profile and associated specific instructions and must be read in conjunction with Prudential Standard SPS 510 Governance. |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\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\n1. 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\n1. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of its business operations.\n\n### Commencement\n\n1. 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\n1. 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| Reporting Form | Reporting Table | Reporting Period | Due date | First reporting period |\n| --------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------- |\n| Reporting Form SRF 604.0 RSE Licensee Profile (SRF 604.0) | Table 1 RSE Licensee Governing RulesTable 2 RSE Licensee Ownership StructureTable 3A RSE Licensee DirectorsTable 3B RSE Licensee Directors – Other DirectorshipsTable 3C RSE Licensee Directors – Other EmploymentTable 4 Board and Board CommitteesTable 5 Attendees of Board and Board Committee Meetings | Each financial year | For the first reporting period:15 December 2025 for RSE licensees with 30 June financial year end.Within 3 months after the end of the first reporting period for all other RSE licensees.For subsequent reporting periods for all RSE licensees: Within 3 months after the end of the relevant reporting period. | The first financial year ending on or after 30 June 2025 |\n\n### Ad-hoc information required\n\n1. Where there is a change in circumstances that results in the information reported to APRA in Reporting Form SRF 604.0 RSE Licensee Table 3B ‘RSE Licensee Directors – Other Directorships’ no longer being accurate, the RSE licensee must provide updated information required by this Reporting Standard:\n\n- where the change occurs during the same quarter as the financial year end of the RSE licensee, within 3 months after the end of the relevant reporting period; or\n- where the change occurs during any other calendar quarter, within 28 calendar days after the end of the calendar quarter in which the change occurred.\n\n### Notices\n\n1. If, having regard to the particular circumstances of an RSE licensee, 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 licensee.\n2. Where APRA has changed the reporting periods under paragraph 7, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n3. APRA may grant, in writing, an RSE licensee an extension of a due date, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.\n\nNote: For the avoidance of doubt, APRA’s expectation is that if the due date 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\n1. 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\n1. 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 licensee. This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:\n \n 1. an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and\n \n 1. 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).\n2. 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\n1. 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.\n2. 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 1. obtain from the agent a copy of the completed form with the information provided to APRA; and\n 2. retain the completed copy.\n3. 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 1. the Chief Executive Officer of the RSE licensee; or\n 2. the Chief Financial Officer of the RSE licensee.\n\n### Minor alterations to forms and instructions\n\n1. APRA may make minor variations to:\n 1. 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 2. the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n1. 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\n1. 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[\\[1\\]](#_ftn1).\n\nChief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.\n\ndue date means the relevant due date under paragraph 5 or, if applicable, paragraph 6, 8 or 9 of this Reporting Standard.\n\nfinancial year means the financial year (within the meaning of the Corporations Act 2001) of the RSE Licensee.\n\nreporting period means a period mentioned in paragraph 5, or if applicable, paragraph 7 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[\\[2\\]](#_ftn2).\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\n1. 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.\n2. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.\n\n#","sortOrder":0},{"sectionNumber":"RSE Licensee Profile","sectionType":"part","heading":"RSE Licensee Profile","content":"# RSE Licensee Profile\n\n| Objective of this reporting standardThis Reporting Standard sets out requirements for the provision of information to APRA relating to the business operations of an RSE licensee.It includes Reporting Form SRF 604.0 RSE Licensee Profile and associated specific instructions and must be read in conjunction with Prudential Standard SPS 510 Governance. |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\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\n1. 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\n1. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of its business operations.\n\n### Commencement\n\n1. 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\n1. 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| Reporting Form | Reporting Table | Reporting Period | Due date | First reporting period |\n| --------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------- |\n| Reporting Form SRF 604.0 RSE Licensee Profile (SRF 604.0) | Table 1 RSE Licensee Governing RulesTable 2 RSE Licensee Ownership StructureTable 3A RSE Licensee DirectorsTable 3B RSE Licensee Directors – Other DirectorshipsTable 3C RSE Licensee Directors – Other EmploymentTable 4 Board and Board CommitteesTable 5 Attendees of Board and Board Committee Meetings | Each financial year | For the first reporting period:15 December 2025 for RSE licensees with 30 June financial year end.Within 3 months after the end of the first reporting period for all other RSE licensees.For subsequent reporting periods for all RSE licensees: Within 3 months after the end of the relevant reporting period. | The first financial year ending on or after 30 June 2025 |\n\n### Ad-hoc information required\n\n1. Where there is a change in circumstances that results in the information reported to APRA in Reporting Form SRF 604.0 RSE Licensee Table 3B ‘RSE Licensee Directors – Other Directorships’ no longer being accurate, the RSE licensee must provide updated information required by this Reporting Standard:\n\n- where the change occurs during the same quarter as the financial year end of the RSE licensee, within 3 months after the end of the relevant reporting period; or\n- where the change occurs during any other calendar quarter, within 28 calendar days after the end of the calendar quarter in which the change occurred.\n\n### Notices\n\n1. If, having regard to the particular circumstances of an RSE licensee, 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 licensee.\n2. Where APRA has changed the reporting periods under paragraph 7, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n3. APRA may grant, in writing, an RSE licensee an extension of a due date, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.\n\nNote: For the avoidance of doubt, APRA’s expectation is that if the due date 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\n1. 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\n1. 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 licensee. This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:\n \n 1. an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and\n \n 1. 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).\n2. 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\n1. 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.\n2. 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 1. obtain from the agent a copy of the completed form with the information provided to APRA; and\n 2. retain the completed copy.\n3. 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 1. the Chief Executive Officer of the RSE licensee; or\n 2. the Chief Financial Officer of the RSE licensee.\n\n### Minor alterations to forms and instructions\n\n1. APRA may make minor variations to:\n 1. 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 2. the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n1. 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\n1. 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[\\[1\\]](#_ftn1).\n\nChief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.\n\ndue date means the relevant due date under paragraph 5 or, if applicable, paragraph 6, 8 or 9 of this Reporting Standard.\n\nfinancial year means the financial year (within the meaning of the Corporations Act 2001) of the RSE Licensee.\n\nreporting period means a period mentioned in paragraph 5, or if applicable, paragraph 7 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[\\[2\\]](#_ftn2).\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\n1. 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.\n2. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.\n\n#","sortOrder":1},{"sectionNumber":"Objective of this reporting standard","sectionType":"part","heading":"Objective of this reporting standard","content":"## Objective of this reporting standard\n\nThis Reporting Standard sets out requirements for the provision of information to APRA relating to the business operations of an RSE licensee.\n\nIt includes Reporting Form SRF 604.0 RSE Licensee Profile and associated specific instructions and must be read in conjunction with Prudential Standard SPS 510 Governance.","sortOrder":2},{"sectionNumber":"Authority","sectionType":"division","heading":"Authority","content":"### Authority\n\n1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.","sortOrder":3},{"sectionNumber":"Purpose","sectionType":"division","heading":"Purpose","content":"### Purpose\n\n1. Information collected under this Reporting Standard is used by APRA for the purposes of prudential supervision and publication. It may also be used by the Australian Securities and Investments Commission.","sortOrder":4},{"sectionNumber":"Application","sectionType":"division","heading":"Application","content":"### Application\n\n1. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of its business operations.","sortOrder":5},{"sectionNumber":"Commencement","sectionType":"division","heading":"Commencement","content":"### Commencement\n\n1. This Reporting Standard commences at the start of the day after the day it is registered on the Federal Register of Legislation.","sortOrder":6},{"sectionNumber":"Reporting periods","sectionType":"division","heading":"Reporting periods","content":"### Reporting periods\n\n1. 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| Reporting Form | Reporting Table | Reporting Period | Due date | First reporting period |\n| --------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------- |\n| Reporting Form SRF 604.0 RSE Licensee Profile (SRF 604.0) | Table 1 RSE Licensee Governing RulesTable 2 RSE Licensee Ownership StructureTable 3A RSE Licensee DirectorsTable 3B RSE Licensee Directors – Other DirectorshipsTable 3C RSE Licensee Directors – Other EmploymentTable 4 Board and Board CommitteesTable 5 Attendees of Board and Board Committee Meetings | Each financial year | For the first reporting period:15 December 2025 for RSE licensees with 30 June financial year end.Within 3 months after the end of the first reporting period for all other RSE licensees.For subsequent reporting periods for all RSE licensees: Within 3 months after the end of the relevant reporting period. | The first financial year ending on or after 30 June 2025 |","sortOrder":7},{"sectionNumber":"Ad-hoc information required","sectionType":"division","heading":"Ad-hoc information required","content":"### Ad-hoc information required\n\n1. Where there is a change in circumstances that results in the information reported to APRA in Reporting Form SRF 604.0 RSE Licensee Table 3B ‘RSE Licensee Directors – Other Directorships’ no longer being accurate, the RSE licensee must provide updated information required by this Reporting Standard:\n\n- where the change occurs during the same quarter as the financial year end of the RSE licensee, within 3 months after the end of the relevant reporting period; or\n- where the change occurs during any other calendar quarter, within 28 calendar days after the end of the calendar quarter in which the change occurred.","sortOrder":8},{"sectionNumber":"Notices","sectionType":"division","heading":"Notices","content":"### Notices\n\n1. If, having regard to the particular circumstances of an RSE licensee, 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 licensee.\n2. Where APRA has changed the reporting periods under paragraph 7, the RSE licensee must provide the relevant information within the time specified by the notice in writing.\n3. APRA may grant, in writing, an RSE licensee an extension of a due date, in which case the new due date for the provision of the information will be the due date on the specified notice of extension.\n\nNote: For the avoidance of doubt, APRA’s expectation is that if the due date 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":9},{"sectionNumber":"Form and method of submission","sectionType":"division","heading":"Form and method of submission","content":"### Form and method of submission\n\n1. The information required by this Reporting Standard must be given to APRA in electronic format using an electronic method available on APRA’s website or by a method notified by APRA prior to submission.","sortOrder":10},{"sectionNumber":"Quality control","sectionType":"division","heading":"Quality control","content":"### Quality control\n\n1. 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 licensee. This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:\n \n 1. an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and\n \n 1. 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).\n2. All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies, procedures and controls for the authorisation of information submitted to APRA is in place.","sortOrder":11},{"sectionNumber":"Authorisation","sectionType":"division","heading":"Authorisation","content":"### Authorisation\n\n1. 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.\n2. 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 1. obtain from the agent a copy of the completed form with the information provided to APRA; and\n 2. retain the completed copy.\n3. 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 1. the Chief Executive Officer of the RSE licensee; or\n 2. the Chief Financial Officer of the RSE licensee.","sortOrder":12},{"sectionNumber":"Minor alterations to forms and instructi","sectionType":"division","heading":"Minor alterations to forms and instructions","content":"### Minor alterations to forms and instructions\n\n1. APRA may make minor variations to:\n 1. 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 2. the instructions to a form, to clarify their application to the form,\n\nwithout changing any substantive requirement in the form or instructions.\n\n1. If APRA makes such a variation, it must notify each RSE licensee that is required to report under this Reporting Standard.","sortOrder":13},{"sectionNumber":"Interpretation","sectionType":"division","heading":"Interpretation","content":"### Interpretation\n\n1. 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[\\[1\\]](#_ftn1).\n\nChief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called.\n\ndue date means the relevant due date under paragraph 5 or, if applicable, paragraph 6, 8 or 9 of this Reporting Standard.\n\nfinancial year means the financial year (within the meaning of the Corporations Act 2001) of the RSE Licensee.\n\nreporting period means a period mentioned in paragraph 5, or if applicable, paragraph 7 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[\\[2\\]](#_ftn2).\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\n1. 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.\n2. Where this Reporting Standard provides for APRA to exercise a power or discretion, this power or discretion is to be exercised in writing.\n\n#","sortOrder":14},{"sectionNumber":"Reporting Form SRF 604.0","sectionType":"part","heading":"Reporting Form SRF 604.0","content":"# Reporting Form SRF 604.0\n\n# RSE Licensee Profile\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 604.0 RSE Licensee (SRF 604.0). This form collects information on the structure of each RSE licensee’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 604.0 must be completed for each RSE licensee in respect of its business operations.\n\n### Reporting tables\n\nTables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided. \n \nThe unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.\n\n### Reporting basis and units of measurement\n\nAmounts in SRF 604.0 are to be reported as percentages or whole numbers. 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\n## Specific instructions\n\n### Table 1: RSE Licensee Governing Rules\n\nReport the RSE licensee governing rules as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Australian Financial Services (AFS) Licence Number | Y | All filers | 6 digit valid AFSL | Report the RSE licensee's Australian Financial Services (AFS) Licence Number. |\n| 2 | RSE Licensee Profit Status Type | | All filers | Not For Profit StatusFor Profit Status | Report the RSE licensee’s profit status type. |\n| 3 | RSE Licensee Board Representation Type | | All filers | Equal Representation Required By LegislationEqual Representation Required By Governing RulesNon Equal Representation | Report the RSE licensee’s board representation type. |\n| 4 | Minimum Board Size | | All filers | Whole numbers | Report the minimum board size as defined by governance requirements. If the RSE licensee does not have a board specified minimum board size, leave this field blank. |\n| 5 | Length Of Board Approved Director Term | | All filers | Whole numbers | Report the length of a director’s term in years. If the RSE licensee does not have a board approved director term, leave this field blank. |\n| 6 | Maximum Director Tenure | | All filers | Whole numbers | Report the board approved maximum director tenure in years. If the RSE licensee has not specified a maximum tenure for directors, leave this field blank. |\n| 7 | Date Of Last Board Performance Assessment | | All filers | Date values (dd/mm/yyyy) | Report the date of the last board performance assessment, that is assessment of the board’s performance relative to its objectives. |\n| 8 | Date Of Last Board Capability Review | | All filers | Date values (dd/mm/yyyy) | Report the date of the last board capability review, which includes the assessment of the mix of skills the board currently has or is looking to achieve. |\n\n### Table 2: RSE Licensee Ownership Structure\n\nReport the RSE licensee ownership structure and shareholders of the RSE licensee as at the end of the reporting period. No look through to ownership of the RSE licensee shareholders is required.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------ | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | RSE Licensee Ownership Type | | All filers | Financial Services Corporation OwnershipEmployee Sponsor (Non-Public Sector) OwnershipPublic Sector Organisation OwnershipNominating Organisation OwnershipPublic Company OwnershipOther Ownership Type | Report the RSE licensee ownership type. |\n| 2 | Details of Other Ownership Type | | All filers | Free text | Report the description of the other ownership type. |\n| 3 | Shareholder Type | | All filers | IndividualCompanyNot Applicable | Report the shareholder type for all shareholders in the RSE licensee. Report each shareholder as a separate line item. |\n| 4 | Title | | All filers | MrMsMxMrsMissDrRevSirFrSrBrotherThe HonProfEmeritus ProfAssociate ProfNot Applicable | Report the title of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, report ‘Not Applicable’. |\n| 5 | Given Name(s) | | All filers | Free text | Report the given name(s) of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, leave this field blank. |\n| 6 | Family Name(s) | | All filers | Free text | Report the family name or surname of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, leave this field blank. |\n| 7 | Shareholder Is Director Of The RSE Licensee | | All filers | YesNoNot Applicable | Report if the shareholder is a director of the RSE licensee. Where the shareholder type is a company or not applicable, report ‘Not Applicable’. |\n| 8 | Shareholder Also Shareholder Of Connected Entity | | All filers | YesNo | Report if the shareholder is also a shareholder of a connected entity of the RSE licensee. |\n| 9 | Company Name | | All filers | Free text | Report the company name of the owner, where the shareholder type is a company. Where the shareholder type is an individual or not applicable, leave this field blank. |\n| 10 | Company ABN | | All filers | 11 digit valid ABN | Report the company ABN of the owner, where the shareholder type is a company. Where the shareholder type is an individual or not applicable, leave this field blank. |\n| 11 | Ownership Proportion Percent | | All filers | Percentage to 2 decimal places | Report the proportion of entity ownership held by each shareholder. |\n\n### Table 3A: RSE Licensee Directors\n\nReport each individual who was a director on the board of the RSE licensee at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was on the board during the reporting period. Report each director as a separate line. |\n| 2 | Director Type | | All filers | Independent DirectorNon-Affiliated DirectorExecutive DirectorNon-Executive DirectorAlternate Director | Report the director type. |\n| 3 | Director Representative Type | | All filers | Member RepresentativeEmployer RepresentativeParent Company RepresentativeIndependent - Not Applicable | Report the director representative type of the director. Where director type = independent director, report 'Independent - Not Applicable'. |\n| 4 | Name Of Representation Entity | | All filers | Free text | For each director where the director representative type is member representative, employer representative or parent company representative, report the name of the entity or nominating organisation the director is representing. If director representative type is ‘Independent - Not Applicable’, leave this field blank. |\n| 5 | Representation Entity ABN | | All filers | ABN Integer | For each entity listed, report the ABN of the entity. If director representative type is ‘Independent - Not Applicable’, leave this field blank. |\n| 6 | Title | | All filers | MrMsMxMrsMissDrRevSirFrSrBrotherThe HonProfEmeritus ProfAssociate Prof | Report the title of the director. |\n| 7 | Given Name(s) | | All filers | Free text | Report the given name(s) of the director. |\n| 8 | Family Name(s) | | All filers | Free text | Report the family name or surname of the director. |\n| 9 | Gender | | All filers | FemaleMaleNon-binaryOtherNot Stated Or Inadequately Described | Report the gender of the director. |\n| 10 | Year of Birth | | All filers | Date values (yyyy) | Report the year of birth of the director. |\n| 11 | Director Remuneration | | All filers | Whole dollars | Report the total director remuneration (including superannuation) paid to and/or paid in relation to the director for the financial year being reported. Include all committee or consulting fees in relation to the RSE Licensee. Where a director is not directly remunerated for performing their role but is compensated by another organisation, such as an employer-sponsor or other sponsoring organisation, apportion the value of remuneration that relates to their role as director and report this value. |\n| 12 | Position Start Date | | All filers | Date values (dd/mm/yyyy) | Report the director's commencement date on the board. |\n| 13 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director ceased to be a board member during the reporting period, report the date that the director's role ceased. Where the director's role has not ceased during the period, then leave this field blank. |\n| 14 | Member Of The RSE | | All filers | YesNo | Report if the director is a member of an RSE of the RSE Licensee. |\n| 15 | Director Of Other Entity Count | | All filers | Whole numbers | If the director has been a member of other boards of directors during the reporting period, report the total number of directorships they have held in the reporting period. Do not include self-managed superannuation funds, family-owned corporations, corporate trustees of family trusts, or charitable organisations. If they have not been a director of any other boards, then leave this field blank. |\n| 16 | Employee Of Another Entity Count | | All filers | Whole numbers | If the director has been an employee of another entity during the reporting period, report the total number of entities where they were employed during the reporting period. If they have not been employed at another entity, then leave this field blank. |\n\n### Table 3B: RSE Licensee Directors – Other Directorships\n\nFor any director of the RSE licensee who is also a board member of any of the following entity types:\n\n ASX-listed entity;\n\n APRA-regulated entity (apart from the RSE licensee);\n Material Service Provider; or\n Connected Entity,\n\nreport details of all other entities where the director of the RSE licensee has been a board member during the reporting period.\n\nFor reporting periods ending 30 June 2025 or 30 September 2025 only: Report details of all other entities where the director of the RSE licensee was a board member as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was also a board member, during the reporting period, of one of the entity types listed in the instructions. Report each director as a separate line. |\n| 2 | Other Directorships Entity Name(s) | Y | All filers | Free text | Where the director is also a board member of an entity type listed in the instructions, report the business name of each entity. Where the director is or has been a board member of multiple entities during the reporting period, report each unique combination of Director Identification Number and entity name on a separate line. |\n| 3 | Other Directorships Entity ABN | | All filers | 11 digit valid ABN | Report the ABN of each entity. |\n| 4 | Other Directorships Status Type | | All filers | NewNo ChangeCeased | Report the status for the other directorships record.Report ‘New’ if this is a new directorship being reported for the first time.Report ‘No Change’ if there has been no change to the directorship since it was last reported.Report ‘Ceased’ if the directorship has ceased since it was last reported. |\n| 5 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | Report the director’s commencement date on the board of one of the entity types listed in the instructions. |\n| 6 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director ceased to be a board member of one of the entity types listed in the instructions during the reporting period, report the date that the director's role ceased. Where the director's role has not ceased during the period, then leave this field blank. |\n| 7 | Other Directorships - ASX Listed Entity | | All filers | YesNo | Report if the entity is a listed on the Australian Stock Exchange (ASX). |\n| 8 | Other Directorships - Other APRA Regulated Entity | | All filers | YesNo | Report if the entity is an APRA-regulated entity. |\n| 9 | Other Directorships – Connected Entity | | All filers | YesNo | Report if the entity is a connected entity of the RSE licensee. |\n| 10 | Other Directorships – Material Service Provider | | All filers | YesNo | Report if the entity is a material service provider to the RSE licensee. |\n| 11 | Material Service Provider With Shareholding Relationship With RSE Licensee | | All filers | YesNoNot Applicable | Report if the material service provider has a shareholding relationship with the RSE licensee. If the entity is a not a material service provider to the RSE licensee, report ‘Not Applicable’. |\n\n### Table 3C: RSE Licensee Directors – Other Employment\n\nFor any director of the RSE licensee who is:\n\n1. Employed in any capacity, including on a consultancy basis, in any of the following entity types:\n \n ASX-listed entity;\n APRA-regulated entity (apart from the RSE licensee);\n Material service provider; or\n Connected entity; or\n \n2. Employed in any other entity where that employment comprises more than 50% of their time on a Full Time Equivalent basis, report details of all other entities where the director has been employed during the reporting period. Do not report other board directorships in this reporting table.\n\nFor reporting periods ending 30 June 2025 or 30 September 2025 only: Report details of all other entities where the director of the RSE licensee was employed as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | --------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was also employed, during the reporting period, at one of the entity types listed in the instructions. Report each director as a separate line. |\n| 2 | Employer Name | Y | All filers | Free text | Where the director was also employed, during the reporting period, at one of the entity types listed in the instructions, report the business name of the entity. Where the director is or has been employed by multiple entities during the reporting period, report each unique combination of Director Identification Number and employer name on a separate line. |\n| 3 | Employer ABN | | All filers | 11 digit valid ABN | Report the ABN of each entity. |\n| 4 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | Report the director’s commencement date in the role. |\n| 5 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director’s role ceased during the reporting period, report the date that the director’s role ceased. Where the director’s role has not ceased during the period, then leave this field blank. |\n| 6 | Executive Or Other Employee Of Another Entity | | All filers | Employee - ExecutiveEmployee - Other | Where the director is an employee of another entity, report whether they were employed in an executive or other role. |\n| 7 | Other Employment - ASX Listed Entity | | All filers | YesNo | Report if the entity is a listed on the Australian Stock Exchange (ASX). |\n| 8 | Other Employment - Other APRA Regulated Entity | | All filers | YesNo | Report if the entity is an APRA-regulated entity. |\n| 9 | Other Employment - Material Service Provider | | All filers | YesNo | Report if the entity is a material service provider to the RSE licensee. |\n| 10 | Other Employment - Connected Entity | | All filers | YesNo | Report if the entity is a connected entity of the RSE licensee. |\n\n### Table 4: Board and Board Committees\n\nReport each committee operated by the RSE licensee during the reporting period. Each committee, including the board, must be identified by a unique board and board committee identifier in Table 4. Where a board or board committee type is not listed in Column 2, “Other Committees” must be reported along with the “Name(s) Of Other Committees” in Column 3. This includes committees where functions may be combined, for example “Audit” and “Risk and Compliance Committee”, and any special purpose and/or ad-hoc committees that operated during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Board And Board Committee Identifier | Y | All filers | No more than 100 alpha-numeric characters (with no special characters) | Report the board and board committee identifier for the board and all board committees. |\n| 2 | Board Or Board Committee Type | | All filers | BoardRemuneration, People and Culture CommitteeAudit CommitteeInvestments CommitteeNominations CommitteeRisk And Compliance CommitteeTechnology CommitteeMember Services CommitteeClaims CommitteeValuation CommitteeOther Committees | Report the board or board committee type for all committees operated by the RSE licensee during the reporting period. Report each board or board committee as a separate line item. |\n| 3 | Name(s) Of Other Committees | | All filers | Free text | Where there are other committees not otherwise specified, report the name(s) of the other committees. Report each other committee as a separate line item. |\n| 4 | Group Board Remuneration Committee | | All filers | YesNo | Report if the board remuneration committee is a group board remuneration committee. |\n| 5 | Number Of Committee Members | | All filers | Whole numbers | Report the size of the board and all board committees, including any vacancies. |\n| 6 | Number Of Committee Members Who Are Not Directors | | All filers | Whole numbers | Report the number of board committee members, with voting rights, who are not board directors. |\n| 7 | Number Of Meetings Held | | All filers | Whole numbers | For the reporting period, report the number of meetings held for the board and each board committee.If the board remuneration committee is a group board remuneration committee, report the total number of meetings held for that committee. |\n\n### Table 5: Attendees of Board and Board Committee Meetings\n\nFor all board committee members who are directors of the RSE licensee, report each individual who was a member of any board committee operated by the RSE licensee at any time during the reporting period and, for each member, the number of board committee meetings attended during the reporting period. For any Group Board committees, such as Group Board Remuneration Committee, this table is only required to be completed for directors who are also members of the Group Board committee.\n\nThis information is not required to be reported for committee members who are not directors of the RSE licensee.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Board And Board Committee Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the board and board committee identifier for the board and all board committees. |\n| 2 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | For committee members who are directors of the RSE licensee, report the director identification number from the Australian Business Registry Services. Report each board and board committee member for each committee as a separate line. |\n| 3 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | For all board committees and committee members, report the date the person became a member of the board committee. |\n| 4 | Position End Date | | All filers | Date values (dd/mm/yyyy) | For all board committees and committee members who ceased membership of a board committee during the reporting period, report the date they ceased their role on the board committee. If board committee member did not cease their role during the reporting period, leave this field blank. |\n| 5 | Number Of Board And Board Committee Meetings Attended | | All filers | Whole numbers | Report the number of board and board committee meetings attended by each board and board committee member. Report each board committee member for each committee as a separate line. |\n| 6 | Chairperson Of Board Or Board Committee | | All filers | YesNo | Report if the director was the chairperson of the board or board committee during the reporting period. |","sortOrder":15},{"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 604.0 RSE Licensee (SRF 604.0). This form collects information on the structure of each RSE licensee’s business operations.","sortOrder":17},{"sectionNumber":"General directions and notes","sectionType":"part","heading":"General directions and notes","content":"# Reporting Form SRF 604.0\n\n# RSE Licensee Profile\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 604.0 RSE Licensee (SRF 604.0). This form collects information on the structure of each RSE licensee’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 604.0 must be completed for each RSE licensee in respect of its business operations.\n\n### Reporting tables\n\nTables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided. \n \nThe unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.\n\n### Reporting basis and units of measurement\n\nAmounts in SRF 604.0 are to be reported as percentages or whole numbers. 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\n## Specific instructions\n\n### Table 1: RSE Licensee Governing Rules\n\nReport the RSE licensee governing rules as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Australian Financial Services (AFS) Licence Number | Y | All filers | 6 digit valid AFSL | Report the RSE licensee's Australian Financial Services (AFS) Licence Number. |\n| 2 | RSE Licensee Profit Status Type | | All filers | Not For Profit StatusFor Profit Status | Report the RSE licensee’s profit status type. |\n| 3 | RSE Licensee Board Representation Type | | All filers | Equal Representation Required By LegislationEqual Representation Required By Governing RulesNon Equal Representation | Report the RSE licensee’s board representation type. |\n| 4 | Minimum Board Size | | All filers | Whole numbers | Report the minimum board size as defined by governance requirements. If the RSE licensee does not have a board specified minimum board size, leave this field blank. |\n| 5 | Length Of Board Approved Director Term | | All filers | Whole numbers | Report the length of a director’s term in years. If the RSE licensee does not have a board approved director term, leave this field blank. |\n| 6 | Maximum Director Tenure | | All filers | Whole numbers | Report the board approved maximum director tenure in years. If the RSE licensee has not specified a maximum tenure for directors, leave this field blank. |\n| 7 | Date Of Last Board Performance Assessment | | All filers | Date values (dd/mm/yyyy) | Report the date of the last board performance assessment, that is assessment of the board’s performance relative to its objectives. |\n| 8 | Date Of Last Board Capability Review | | All filers | Date values (dd/mm/yyyy) | Report the date of the last board capability review, which includes the assessment of the mix of skills the board currently has or is looking to achieve. |\n\n### Table 2: RSE Licensee Ownership Structure\n\nReport the RSE licensee ownership structure and shareholders of the RSE licensee as at the end of the reporting period. No look through to ownership of the RSE licensee shareholders is required.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------ | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | RSE Licensee Ownership Type | | All filers | Financial Services Corporation OwnershipEmployee Sponsor (Non-Public Sector) OwnershipPublic Sector Organisation OwnershipNominating Organisation OwnershipPublic Company OwnershipOther Ownership Type | Report the RSE licensee ownership type. |\n| 2 | Details of Other Ownership Type | | All filers | Free text | Report the description of the other ownership type. |\n| 3 | Shareholder Type | | All filers | IndividualCompanyNot Applicable | Report the shareholder type for all shareholders in the RSE licensee. Report each shareholder as a separate line item. |\n| 4 | Title | | All filers | MrMsMxMrsMissDrRevSirFrSrBrotherThe HonProfEmeritus ProfAssociate ProfNot Applicable | Report the title of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, report ‘Not Applicable’. |\n| 5 | Given Name(s) | | All filers | Free text | Report the given name(s) of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, leave this field blank. |\n| 6 | Family Name(s) | | All filers | Free text | Report the family name or surname of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, leave this field blank. |\n| 7 | Shareholder Is Director Of The RSE Licensee | | All filers | YesNoNot Applicable | Report if the shareholder is a director of the RSE licensee. Where the shareholder type is a company or not applicable, report ‘Not Applicable’. |\n| 8 | Shareholder Also Shareholder Of Connected Entity | | All filers | YesNo | Report if the shareholder is also a shareholder of a connected entity of the RSE licensee. |\n| 9 | Company Name | | All filers | Free text | Report the company name of the owner, where the shareholder type is a company. Where the shareholder type is an individual or not applicable, leave this field blank. |\n| 10 | Company ABN | | All filers | 11 digit valid ABN | Report the company ABN of the owner, where the shareholder type is a company. Where the shareholder type is an individual or not applicable, leave this field blank. |\n| 11 | Ownership Proportion Percent | | All filers | Percentage to 2 decimal places | Report the proportion of entity ownership held by each shareholder. |\n\n### Table 3A: RSE Licensee Directors\n\nReport each individual who was a director on the board of the RSE licensee at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was on the board during the reporting period. Report each director as a separate line. |\n| 2 | Director Type | | All filers | Independent DirectorNon-Affiliated DirectorExecutive DirectorNon-Executive DirectorAlternate Director | Report the director type. |\n| 3 | Director Representative Type | | All filers | Member RepresentativeEmployer RepresentativeParent Company RepresentativeIndependent - Not Applicable | Report the director representative type of the director. Where director type = independent director, report 'Independent - Not Applicable'. |\n| 4 | Name Of Representation Entity | | All filers | Free text | For each director where the director representative type is member representative, employer representative or parent company representative, report the name of the entity or nominating organisation the director is representing. If director representative type is ‘Independent - Not Applicable’, leave this field blank. |\n| 5 | Representation Entity ABN | | All filers | ABN Integer | For each entity listed, report the ABN of the entity. If director representative type is ‘Independent - Not Applicable’, leave this field blank. |\n| 6 | Title | | All filers | MrMsMxMrsMissDrRevSirFrSrBrotherThe HonProfEmeritus ProfAssociate Prof | Report the title of the director. |\n| 7 | Given Name(s) | | All filers | Free text | Report the given name(s) of the director. |\n| 8 | Family Name(s) | | All filers | Free text | Report the family name or surname of the director. |\n| 9 | Gender | | All filers | FemaleMaleNon-binaryOtherNot Stated Or Inadequately Described | Report the gender of the director. |\n| 10 | Year of Birth | | All filers | Date values (yyyy) | Report the year of birth of the director. |\n| 11 | Director Remuneration | | All filers | Whole dollars | Report the total director remuneration (including superannuation) paid to and/or paid in relation to the director for the financial year being reported. Include all committee or consulting fees in relation to the RSE Licensee. Where a director is not directly remunerated for performing their role but is compensated by another organisation, such as an employer-sponsor or other sponsoring organisation, apportion the value of remuneration that relates to their role as director and report this value. |\n| 12 | Position Start Date | | All filers | Date values (dd/mm/yyyy) | Report the director's commencement date on the board. |\n| 13 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director ceased to be a board member during the reporting period, report the date that the director's role ceased. Where the director's role has not ceased during the period, then leave this field blank. |\n| 14 | Member Of The RSE | | All filers | YesNo | Report if the director is a member of an RSE of the RSE Licensee. |\n| 15 | Director Of Other Entity Count | | All filers | Whole numbers | If the director has been a member of other boards of directors during the reporting period, report the total number of directorships they have held in the reporting period. Do not include self-managed superannuation funds, family-owned corporations, corporate trustees of family trusts, or charitable organisations. If they have not been a director of any other boards, then leave this field blank. |\n| 16 | Employee Of Another Entity Count | | All filers | Whole numbers | If the director has been an employee of another entity during the reporting period, report the total number of entities where they were employed during the reporting period. If they have not been employed at another entity, then leave this field blank. |\n\n### Table 3B: RSE Licensee Directors – Other Directorships\n\nFor any director of the RSE licensee who is also a board member of any of the following entity types:\n\n ASX-listed entity;\n\n APRA-regulated entity (apart from the RSE licensee);\n Material Service Provider; or\n Connected Entity,\n\nreport details of all other entities where the director of the RSE licensee has been a board member during the reporting period.\n\nFor reporting periods ending 30 June 2025 or 30 September 2025 only: Report details of all other entities where the director of the RSE licensee was a board member as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was also a board member, during the reporting period, of one of the entity types listed in the instructions. Report each director as a separate line. |\n| 2 | Other Directorships Entity Name(s) | Y | All filers | Free text | Where the director is also a board member of an entity type listed in the instructions, report the business name of each entity. Where the director is or has been a board member of multiple entities during the reporting period, report each unique combination of Director Identification Number and entity name on a separate line. |\n| 3 | Other Directorships Entity ABN | | All filers | 11 digit valid ABN | Report the ABN of each entity. |\n| 4 | Other Directorships Status Type | | All filers | NewNo ChangeCeased | Report the status for the other directorships record.Report ‘New’ if this is a new directorship being reported for the first time.Report ‘No Change’ if there has been no change to the directorship since it was last reported.Report ‘Ceased’ if the directorship has ceased since it was last reported. |\n| 5 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | Report the director’s commencement date on the board of one of the entity types listed in the instructions. |\n| 6 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director ceased to be a board member of one of the entity types listed in the instructions during the reporting period, report the date that the director's role ceased. Where the director's role has not ceased during the period, then leave this field blank. |\n| 7 | Other Directorships - ASX Listed Entity | | All filers | YesNo | Report if the entity is a listed on the Australian Stock Exchange (ASX). |\n| 8 | Other Directorships - Other APRA Regulated Entity | | All filers | YesNo | Report if the entity is an APRA-regulated entity. |\n| 9 | Other Directorships – Connected Entity | | All filers | YesNo | Report if the entity is a connected entity of the RSE licensee. |\n| 10 | Other Directorships – Material Service Provider | | All filers | YesNo | Report if the entity is a material service provider to the RSE licensee. |\n| 11 | Material Service Provider With Shareholding Relationship With RSE Licensee | | All filers | YesNoNot Applicable | Report if the material service provider has a shareholding relationship with the RSE licensee. If the entity is a not a material service provider to the RSE licensee, report ‘Not Applicable’. |\n\n### Table 3C: RSE Licensee Directors – Other Employment\n\nFor any director of the RSE licensee who is:\n\n1. Employed in any capacity, including on a consultancy basis, in any of the following entity types:\n \n ASX-listed entity;\n APRA-regulated entity (apart from the RSE licensee);\n Material service provider; or\n Connected entity; or\n \n2. Employed in any other entity where that employment comprises more than 50% of their time on a Full Time Equivalent basis, report details of all other entities where the director has been employed during the reporting period. Do not report other board directorships in this reporting table.\n\nFor reporting periods ending 30 June 2025 or 30 September 2025 only: Report details of all other entities where the director of the RSE licensee was employed as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | --------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was also employed, during the reporting period, at one of the entity types listed in the instructions. Report each director as a separate line. |\n| 2 | Employer Name | Y | All filers | Free text | Where the director was also employed, during the reporting period, at one of the entity types listed in the instructions, report the business name of the entity. Where the director is or has been employed by multiple entities during the reporting period, report each unique combination of Director Identification Number and employer name on a separate line. |\n| 3 | Employer ABN | | All filers | 11 digit valid ABN | Report the ABN of each entity. |\n| 4 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | Report the director’s commencement date in the role. |\n| 5 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director’s role ceased during the reporting period, report the date that the director’s role ceased. Where the director’s role has not ceased during the period, then leave this field blank. |\n| 6 | Executive Or Other Employee Of Another Entity | | All filers | Employee - ExecutiveEmployee - Other | Where the director is an employee of another entity, report whether they were employed in an executive or other role. |\n| 7 | Other Employment - ASX Listed Entity | | All filers | YesNo | Report if the entity is a listed on the Australian Stock Exchange (ASX). |\n| 8 | Other Employment - Other APRA Regulated Entity | | All filers | YesNo | Report if the entity is an APRA-regulated entity. |\n| 9 | Other Employment - Material Service Provider | | All filers | YesNo | Report if the entity is a material service provider to the RSE licensee. |\n| 10 | Other Employment - Connected Entity | | All filers | YesNo | Report if the entity is a connected entity of the RSE licensee. |\n\n### Table 4: Board and Board Committees\n\nReport each committee operated by the RSE licensee during the reporting period. Each committee, including the board, must be identified by a unique board and board committee identifier in Table 4. Where a board or board committee type is not listed in Column 2, “Other Committees” must be reported along with the “Name(s) Of Other Committees” in Column 3. This includes committees where functions may be combined, for example “Audit” and “Risk and Compliance Committee”, and any special purpose and/or ad-hoc committees that operated during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Board And Board Committee Identifier | Y | All filers | No more than 100 alpha-numeric characters (with no special characters) | Report the board and board committee identifier for the board and all board committees. |\n| 2 | Board Or Board Committee Type | | All filers | BoardRemuneration, People and Culture CommitteeAudit CommitteeInvestments CommitteeNominations CommitteeRisk And Compliance CommitteeTechnology CommitteeMember Services CommitteeClaims CommitteeValuation CommitteeOther Committees | Report the board or board committee type for all committees operated by the RSE licensee during the reporting period. Report each board or board committee as a separate line item. |\n| 3 | Name(s) Of Other Committees | | All filers | Free text | Where there are other committees not otherwise specified, report the name(s) of the other committees. Report each other committee as a separate line item. |\n| 4 | Group Board Remuneration Committee | | All filers | YesNo | Report if the board remuneration committee is a group board remuneration committee. |\n| 5 | Number Of Committee Members | | All filers | Whole numbers | Report the size of the board and all board committees, including any vacancies. |\n| 6 | Number Of Committee Members Who Are Not Directors | | All filers | Whole numbers | Report the number of board committee members, with voting rights, who are not board directors. |\n| 7 | Number Of Meetings Held | | All filers | Whole numbers | For the reporting period, report the number of meetings held for the board and each board committee.If the board remuneration committee is a group board remuneration committee, report the total number of meetings held for that committee. |\n\n### Table 5: Attendees of Board and Board Committee Meetings\n\nFor all board committee members who are directors of the RSE licensee, report each individual who was a member of any board committee operated by the RSE licensee at any time during the reporting period and, for each member, the number of board committee meetings attended during the reporting period. For any Group Board committees, such as Group Board Remuneration Committee, this table is only required to be completed for directors who are also members of the Group Board committee.\n\nThis information is not required to be reported for committee members who are not directors of the RSE licensee.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Board And Board Committee Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the board and board committee identifier for the board and all board committees. |\n| 2 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | For committee members who are directors of the RSE licensee, report the director identification number from the Australian Business Registry Services. Report each board and board committee member for each committee as a separate line. |\n| 3 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | For all board committees and committee members, report the date the person became a member of the board committee. |\n| 4 | Position End Date | | All filers | Date values (dd/mm/yyyy) | For all board committees and committee members who ceased membership of a board committee during the reporting period, report the date they ceased their role on the board committee. If board committee member did not cease their role during the reporting period, leave this field blank. |\n| 5 | Number Of Board And Board Committee Meetings Attended | | All filers | Whole numbers | Report the number of board and board committee meetings attended by each board and board committee member. Report each board committee member for each committee as a separate line. |\n| 6 | Chairperson Of Board Or Board Committee | | All filers | YesNo | Report if the director was the chairperson of the board or board committee during the reporting period. |","sortOrder":18},{"sectionNumber":"Reporting level","sectionType":"division","heading":"Reporting level","content":"### Reporting level\n\nSRF 604.0 must be completed for each RSE licensee in respect of its business operations.","sortOrder":19},{"sectionNumber":"Reporting tables","sectionType":"division","heading":"Reporting tables","content":"### Reporting tables\n\nTables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided. \n \nThe unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.","sortOrder":20},{"sectionNumber":"Reporting basis and units of measurement","sectionType":"division","heading":"Reporting basis and units of measurement","content":"### Reporting basis and units of measurement\n\nAmounts in SRF 604.0 are to be reported as percentages or whole numbers. 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":21},{"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).","sortOrder":22},{"sectionNumber":"Specific instructions","sectionType":"part","heading":"Specific instructions","content":"# Reporting Form SRF 604.0\n\n# RSE Licensee Profile\n\n# Instruction Guide\n\nThis instruction guide is designed to assist in the completion of Reporting Form SRF 604.0 RSE Licensee (SRF 604.0). This form collects information on the structure of each RSE licensee’s business operations.\n\n## General directions and notes\n\n### Reporting level\n\nSRF 604.0 must be completed for each RSE licensee in respect of its business operations.\n\n### Reporting tables\n\nTables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided. \n \nThe unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.\n\n### Reporting basis and units of measurement\n\nAmounts in SRF 604.0 are to be reported as percentages or whole numbers. 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\n## Specific instructions\n\n### Table 1: RSE Licensee Governing Rules\n\nReport the RSE licensee governing rules as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Australian Financial Services (AFS) Licence Number | Y | All filers | 6 digit valid AFSL | Report the RSE licensee's Australian Financial Services (AFS) Licence Number. |\n| 2 | RSE Licensee Profit Status Type | | All filers | Not For Profit StatusFor Profit Status | Report the RSE licensee’s profit status type. |\n| 3 | RSE Licensee Board Representation Type | | All filers | Equal Representation Required By LegislationEqual Representation Required By Governing RulesNon Equal Representation | Report the RSE licensee’s board representation type. |\n| 4 | Minimum Board Size | | All filers | Whole numbers | Report the minimum board size as defined by governance requirements. If the RSE licensee does not have a board specified minimum board size, leave this field blank. |\n| 5 | Length Of Board Approved Director Term | | All filers | Whole numbers | Report the length of a director’s term in years. If the RSE licensee does not have a board approved director term, leave this field blank. |\n| 6 | Maximum Director Tenure | | All filers | Whole numbers | Report the board approved maximum director tenure in years. If the RSE licensee has not specified a maximum tenure for directors, leave this field blank. |\n| 7 | Date Of Last Board Performance Assessment | | All filers | Date values (dd/mm/yyyy) | Report the date of the last board performance assessment, that is assessment of the board’s performance relative to its objectives. |\n| 8 | Date Of Last Board Capability Review | | All filers | Date values (dd/mm/yyyy) | Report the date of the last board capability review, which includes the assessment of the mix of skills the board currently has or is looking to achieve. |\n\n### Table 2: RSE Licensee Ownership Structure\n\nReport the RSE licensee ownership structure and shareholders of the RSE licensee as at the end of the reporting period. No look through to ownership of the RSE licensee shareholders is required.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------ | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | RSE Licensee Ownership Type | | All filers | Financial Services Corporation OwnershipEmployee Sponsor (Non-Public Sector) OwnershipPublic Sector Organisation OwnershipNominating Organisation OwnershipPublic Company OwnershipOther Ownership Type | Report the RSE licensee ownership type. |\n| 2 | Details of Other Ownership Type | | All filers | Free text | Report the description of the other ownership type. |\n| 3 | Shareholder Type | | All filers | IndividualCompanyNot Applicable | Report the shareholder type for all shareholders in the RSE licensee. Report each shareholder as a separate line item. |\n| 4 | Title | | All filers | MrMsMxMrsMissDrRevSirFrSrBrotherThe HonProfEmeritus ProfAssociate ProfNot Applicable | Report the title of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, report ‘Not Applicable’. |\n| 5 | Given Name(s) | | All filers | Free text | Report the given name(s) of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, leave this field blank. |\n| 6 | Family Name(s) | | All filers | Free text | Report the family name or surname of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, leave this field blank. |\n| 7 | Shareholder Is Director Of The RSE Licensee | | All filers | YesNoNot Applicable | Report if the shareholder is a director of the RSE licensee. Where the shareholder type is a company or not applicable, report ‘Not Applicable’. |\n| 8 | Shareholder Also Shareholder Of Connected Entity | | All filers | YesNo | Report if the shareholder is also a shareholder of a connected entity of the RSE licensee. |\n| 9 | Company Name | | All filers | Free text | Report the company name of the owner, where the shareholder type is a company. Where the shareholder type is an individual or not applicable, leave this field blank. |\n| 10 | Company ABN | | All filers | 11 digit valid ABN | Report the company ABN of the owner, where the shareholder type is a company. Where the shareholder type is an individual or not applicable, leave this field blank. |\n| 11 | Ownership Proportion Percent | | All filers | Percentage to 2 decimal places | Report the proportion of entity ownership held by each shareholder. |\n\n### Table 3A: RSE Licensee Directors\n\nReport each individual who was a director on the board of the RSE licensee at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was on the board during the reporting period. Report each director as a separate line. |\n| 2 | Director Type | | All filers | Independent DirectorNon-Affiliated DirectorExecutive DirectorNon-Executive DirectorAlternate Director | Report the director type. |\n| 3 | Director Representative Type | | All filers | Member RepresentativeEmployer RepresentativeParent Company RepresentativeIndependent - Not Applicable | Report the director representative type of the director. Where director type = independent director, report 'Independent - Not Applicable'. |\n| 4 | Name Of Representation Entity | | All filers | Free text | For each director where the director representative type is member representative, employer representative or parent company representative, report the name of the entity or nominating organisation the director is representing. If director representative type is ‘Independent - Not Applicable’, leave this field blank. |\n| 5 | Representation Entity ABN | | All filers | ABN Integer | For each entity listed, report the ABN of the entity. If director representative type is ‘Independent - Not Applicable’, leave this field blank. |\n| 6 | Title | | All filers | MrMsMxMrsMissDrRevSirFrSrBrotherThe HonProfEmeritus ProfAssociate Prof | Report the title of the director. |\n| 7 | Given Name(s) | | All filers | Free text | Report the given name(s) of the director. |\n| 8 | Family Name(s) | | All filers | Free text | Report the family name or surname of the director. |\n| 9 | Gender | | All filers | FemaleMaleNon-binaryOtherNot Stated Or Inadequately Described | Report the gender of the director. |\n| 10 | Year of Birth | | All filers | Date values (yyyy) | Report the year of birth of the director. |\n| 11 | Director Remuneration | | All filers | Whole dollars | Report the total director remuneration (including superannuation) paid to and/or paid in relation to the director for the financial year being reported. Include all committee or consulting fees in relation to the RSE Licensee. Where a director is not directly remunerated for performing their role but is compensated by another organisation, such as an employer-sponsor or other sponsoring organisation, apportion the value of remuneration that relates to their role as director and report this value. |\n| 12 | Position Start Date | | All filers | Date values (dd/mm/yyyy) | Report the director's commencement date on the board. |\n| 13 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director ceased to be a board member during the reporting period, report the date that the director's role ceased. Where the director's role has not ceased during the period, then leave this field blank. |\n| 14 | Member Of The RSE | | All filers | YesNo | Report if the director is a member of an RSE of the RSE Licensee. |\n| 15 | Director Of Other Entity Count | | All filers | Whole numbers | If the director has been a member of other boards of directors during the reporting period, report the total number of directorships they have held in the reporting period. Do not include self-managed superannuation funds, family-owned corporations, corporate trustees of family trusts, or charitable organisations. If they have not been a director of any other boards, then leave this field blank. |\n| 16 | Employee Of Another Entity Count | | All filers | Whole numbers | If the director has been an employee of another entity during the reporting period, report the total number of entities where they were employed during the reporting period. If they have not been employed at another entity, then leave this field blank. |\n\n### Table 3B: RSE Licensee Directors – Other Directorships\n\nFor any director of the RSE licensee who is also a board member of any of the following entity types:\n\n ASX-listed entity;\n\n APRA-regulated entity (apart from the RSE licensee);\n Material Service Provider; or\n Connected Entity,\n\nreport details of all other entities where the director of the RSE licensee has been a board member during the reporting period.\n\nFor reporting periods ending 30 June 2025 or 30 September 2025 only: Report details of all other entities where the director of the RSE licensee was a board member as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was also a board member, during the reporting period, of one of the entity types listed in the instructions. Report each director as a separate line. |\n| 2 | Other Directorships Entity Name(s) | Y | All filers | Free text | Where the director is also a board member of an entity type listed in the instructions, report the business name of each entity. Where the director is or has been a board member of multiple entities during the reporting period, report each unique combination of Director Identification Number and entity name on a separate line. |\n| 3 | Other Directorships Entity ABN | | All filers | 11 digit valid ABN | Report the ABN of each entity. |\n| 4 | Other Directorships Status Type | | All filers | NewNo ChangeCeased | Report the status for the other directorships record.Report ‘New’ if this is a new directorship being reported for the first time.Report ‘No Change’ if there has been no change to the directorship since it was last reported.Report ‘Ceased’ if the directorship has ceased since it was last reported. |\n| 5 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | Report the director’s commencement date on the board of one of the entity types listed in the instructions. |\n| 6 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director ceased to be a board member of one of the entity types listed in the instructions during the reporting period, report the date that the director's role ceased. Where the director's role has not ceased during the period, then leave this field blank. |\n| 7 | Other Directorships - ASX Listed Entity | | All filers | YesNo | Report if the entity is a listed on the Australian Stock Exchange (ASX). |\n| 8 | Other Directorships - Other APRA Regulated Entity | | All filers | YesNo | Report if the entity is an APRA-regulated entity. |\n| 9 | Other Directorships – Connected Entity | | All filers | YesNo | Report if the entity is a connected entity of the RSE licensee. |\n| 10 | Other Directorships – Material Service Provider | | All filers | YesNo | Report if the entity is a material service provider to the RSE licensee. |\n| 11 | Material Service Provider With Shareholding Relationship With RSE Licensee | | All filers | YesNoNot Applicable | Report if the material service provider has a shareholding relationship with the RSE licensee. If the entity is a not a material service provider to the RSE licensee, report ‘Not Applicable’. |\n\n### Table 3C: RSE Licensee Directors – Other Employment\n\nFor any director of the RSE licensee who is:\n\n1. Employed in any capacity, including on a consultancy basis, in any of the following entity types:\n \n ASX-listed entity;\n APRA-regulated entity (apart from the RSE licensee);\n Material service provider; or\n Connected entity; or\n \n2. Employed in any other entity where that employment comprises more than 50% of their time on a Full Time Equivalent basis, report details of all other entities where the director has been employed during the reporting period. Do not report other board directorships in this reporting table.\n\nFor reporting periods ending 30 June 2025 or 30 September 2025 only: Report details of all other entities where the director of the RSE licensee was employed as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | --------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was also employed, during the reporting period, at one of the entity types listed in the instructions. Report each director as a separate line. |\n| 2 | Employer Name | Y | All filers | Free text | Where the director was also employed, during the reporting period, at one of the entity types listed in the instructions, report the business name of the entity. Where the director is or has been employed by multiple entities during the reporting period, report each unique combination of Director Identification Number and employer name on a separate line. |\n| 3 | Employer ABN | | All filers | 11 digit valid ABN | Report the ABN of each entity. |\n| 4 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | Report the director’s commencement date in the role. |\n| 5 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director’s role ceased during the reporting period, report the date that the director’s role ceased. Where the director’s role has not ceased during the period, then leave this field blank. |\n| 6 | Executive Or Other Employee Of Another Entity | | All filers | Employee - ExecutiveEmployee - Other | Where the director is an employee of another entity, report whether they were employed in an executive or other role. |\n| 7 | Other Employment - ASX Listed Entity | | All filers | YesNo | Report if the entity is a listed on the Australian Stock Exchange (ASX). |\n| 8 | Other Employment - Other APRA Regulated Entity | | All filers | YesNo | Report if the entity is an APRA-regulated entity. |\n| 9 | Other Employment - Material Service Provider | | All filers | YesNo | Report if the entity is a material service provider to the RSE licensee. |\n| 10 | Other Employment - Connected Entity | | All filers | YesNo | Report if the entity is a connected entity of the RSE licensee. |\n\n### Table 4: Board and Board Committees\n\nReport each committee operated by the RSE licensee during the reporting period. Each committee, including the board, must be identified by a unique board and board committee identifier in Table 4. Where a board or board committee type is not listed in Column 2, “Other Committees” must be reported along with the “Name(s) Of Other Committees” in Column 3. This includes committees where functions may be combined, for example “Audit” and “Risk and Compliance Committee”, and any special purpose and/or ad-hoc committees that operated during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Board And Board Committee Identifier | Y | All filers | No more than 100 alpha-numeric characters (with no special characters) | Report the board and board committee identifier for the board and all board committees. |\n| 2 | Board Or Board Committee Type | | All filers | BoardRemuneration, People and Culture CommitteeAudit CommitteeInvestments CommitteeNominations CommitteeRisk And Compliance CommitteeTechnology CommitteeMember Services CommitteeClaims CommitteeValuation CommitteeOther Committees | Report the board or board committee type for all committees operated by the RSE licensee during the reporting period. Report each board or board committee as a separate line item. |\n| 3 | Name(s) Of Other Committees | | All filers | Free text | Where there are other committees not otherwise specified, report the name(s) of the other committees. Report each other committee as a separate line item. |\n| 4 | Group Board Remuneration Committee | | All filers | YesNo | Report if the board remuneration committee is a group board remuneration committee. |\n| 5 | Number Of Committee Members | | All filers | Whole numbers | Report the size of the board and all board committees, including any vacancies. |\n| 6 | Number Of Committee Members Who Are Not Directors | | All filers | Whole numbers | Report the number of board committee members, with voting rights, who are not board directors. |\n| 7 | Number Of Meetings Held | | All filers | Whole numbers | For the reporting period, report the number of meetings held for the board and each board committee.If the board remuneration committee is a group board remuneration committee, report the total number of meetings held for that committee. |\n\n### Table 5: Attendees of Board and Board Committee Meetings\n\nFor all board committee members who are directors of the RSE licensee, report each individual who was a member of any board committee operated by the RSE licensee at any time during the reporting period and, for each member, the number of board committee meetings attended during the reporting period. For any Group Board committees, such as Group Board Remuneration Committee, this table is only required to be completed for directors who are also members of the Group Board committee.\n\nThis information is not required to be reported for committee members who are not directors of the RSE licensee.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Board And Board Committee Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the board and board committee identifier for the board and all board committees. |\n| 2 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | For committee members who are directors of the RSE licensee, report the director identification number from the Australian Business Registry Services. Report each board and board committee member for each committee as a separate line. |\n| 3 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | For all board committees and committee members, report the date the person became a member of the board committee. |\n| 4 | Position End Date | | All filers | Date values (dd/mm/yyyy) | For all board committees and committee members who ceased membership of a board committee during the reporting period, report the date they ceased their role on the board committee. If board committee member did not cease their role during the reporting period, leave this field blank. |\n| 5 | Number Of Board And Board Committee Meetings Attended | | All filers | Whole numbers | Report the number of board and board committee meetings attended by each board and board committee member. Report each board committee member for each committee as a separate line. |\n| 6 | Chairperson Of Board Or Board Committee | | All filers | YesNo | Report if the director was the chairperson of the board or board committee during the reporting period. |","sortOrder":23},{"sectionNumber":"Table 1: RSE Licensee Governing Rules","sectionType":"division","heading":"Table 1: RSE Licensee Governing Rules","content":"### Table 1: RSE Licensee Governing Rules\n\nReport the RSE licensee governing rules as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------- | ----------------- | ------------- | -------------------------------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Australian Financial Services (AFS) Licence Number | Y | All filers | 6 digit valid AFSL | Report the RSE licensee's Australian Financial Services (AFS) Licence Number. |\n| 2 | RSE Licensee Profit Status Type | | All filers | Not For Profit StatusFor Profit Status | Report the RSE licensee’s profit status type. |\n| 3 | RSE Licensee Board Representation Type | | All filers | Equal Representation Required By LegislationEqual Representation Required By Governing RulesNon Equal Representation | Report the RSE licensee’s board representation type. |\n| 4 | Minimum Board Size | | All filers | Whole numbers | Report the minimum board size as defined by governance requirements. If the RSE licensee does not have a board specified minimum board size, leave this field blank. |\n| 5 | Length Of Board Approved Director Term | | All filers | Whole numbers | Report the length of a director’s term in years. If the RSE licensee does not have a board approved director term, leave this field blank. |\n| 6 | Maximum Director Tenure | | All filers | Whole numbers | Report the board approved maximum director tenure in years. If the RSE licensee has not specified a maximum tenure for directors, leave this field blank. |\n| 7 | Date Of Last Board Performance Assessment | | All filers | Date values (dd/mm/yyyy) | Report the date of the last board performance assessment, that is assessment of the board’s performance relative to its objectives. |\n| 8 | Date Of Last Board Capability Review | | All filers | Date values (dd/mm/yyyy) | Report the date of the last board capability review, which includes the assessment of the mix of skills the board currently has or is looking to achieve. |","sortOrder":24},{"sectionNumber":"Table 2: RSE Licensee Ownership Structur","sectionType":"division","heading":"Table 2: RSE Licensee Ownership Structure","content":"### Table 2: RSE Licensee Ownership Structure\n\nReport the RSE licensee ownership structure and shareholders of the RSE licensee as at the end of the reporting period. No look through to ownership of the RSE licensee shareholders is required.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------ | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | RSE Licensee Ownership Type | | All filers | Financial Services Corporation OwnershipEmployee Sponsor (Non-Public Sector) OwnershipPublic Sector Organisation OwnershipNominating Organisation OwnershipPublic Company OwnershipOther Ownership Type | Report the RSE licensee ownership type. |\n| 2 | Details of Other Ownership Type | | All filers | Free text | Report the description of the other ownership type. |\n| 3 | Shareholder Type | | All filers | IndividualCompanyNot Applicable | Report the shareholder type for all shareholders in the RSE licensee. Report each shareholder as a separate line item. |\n| 4 | Title | | All filers | MrMsMxMrsMissDrRevSirFrSrBrotherThe HonProfEmeritus ProfAssociate ProfNot Applicable | Report the title of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, report ‘Not Applicable’. |\n| 5 | Given Name(s) | | All filers | Free text | Report the given name(s) of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, leave this field blank. |\n| 6 | Family Name(s) | | All filers | Free text | Report the family name or surname of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, leave this field blank. |\n| 7 | Shareholder Is Director Of The RSE Licensee | | All filers | YesNoNot Applicable | Report if the shareholder is a director of the RSE licensee. Where the shareholder type is a company or not applicable, report ‘Not Applicable’. |\n| 8 | Shareholder Also Shareholder Of Connected Entity | | All filers | YesNo | Report if the shareholder is also a shareholder of a connected entity of the RSE licensee. |\n| 9 | Company Name | | All filers | Free text | Report the company name of the owner, where the shareholder type is a company. Where the shareholder type is an individual or not applicable, leave this field blank. |\n| 10 | Company ABN | | All filers | 11 digit valid ABN | Report the company ABN of the owner, where the shareholder type is a company. Where the shareholder type is an individual or not applicable, leave this field blank. |\n| 11 | Ownership Proportion Percent | | All filers | Percentage to 2 decimal places | Report the proportion of entity ownership held by each shareholder. |","sortOrder":25},{"sectionNumber":"Table 3A: RSE Licensee Directors","sectionType":"division","heading":"Table 3A: RSE Licensee Directors","content":"### Table 3A: RSE Licensee Directors\n\nReport each individual who was a director on the board of the RSE licensee at any time during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------- | ----------------- | ------------- | ----------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was on the board during the reporting period. Report each director as a separate line. |\n| 2 | Director Type | | All filers | Independent DirectorNon-Affiliated DirectorExecutive DirectorNon-Executive DirectorAlternate Director | Report the director type. |\n| 3 | Director Representative Type | | All filers | Member RepresentativeEmployer RepresentativeParent Company RepresentativeIndependent - Not Applicable | Report the director representative type of the director. Where director type = independent director, report 'Independent - Not Applicable'. |\n| 4 | Name Of Representation Entity | | All filers | Free text | For each director where the director representative type is member representative, employer representative or parent company representative, report the name of the entity or nominating organisation the director is representing. If director representative type is ‘Independent - Not Applicable’, leave this field blank. |\n| 5 | Representation Entity ABN | | All filers | ABN Integer | For each entity listed, report the ABN of the entity. If director representative type is ‘Independent - Not Applicable’, leave this field blank. |\n| 6 | Title | | All filers | MrMsMxMrsMissDrRevSirFrSrBrotherThe HonProfEmeritus ProfAssociate Prof | Report the title of the director. |\n| 7 | Given Name(s) | | All filers | Free text | Report the given name(s) of the director. |\n| 8 | Family Name(s) | | All filers | Free text | Report the family name or surname of the director. |\n| 9 | Gender | | All filers | FemaleMaleNon-binaryOtherNot Stated Or Inadequately Described | Report the gender of the director. |\n| 10 | Year of Birth | | All filers | Date values (yyyy) | Report the year of birth of the director. |\n| 11 | Director Remuneration | | All filers | Whole dollars | Report the total director remuneration (including superannuation) paid to and/or paid in relation to the director for the financial year being reported. Include all committee or consulting fees in relation to the RSE Licensee. Where a director is not directly remunerated for performing their role but is compensated by another organisation, such as an employer-sponsor or other sponsoring organisation, apportion the value of remuneration that relates to their role as director and report this value. |\n| 12 | Position Start Date | | All filers | Date values (dd/mm/yyyy) | Report the director's commencement date on the board. |\n| 13 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director ceased to be a board member during the reporting period, report the date that the director's role ceased. Where the director's role has not ceased during the period, then leave this field blank. |\n| 14 | Member Of The RSE | | All filers | YesNo | Report if the director is a member of an RSE of the RSE Licensee. |\n| 15 | Director Of Other Entity Count | | All filers | Whole numbers | If the director has been a member of other boards of directors during the reporting period, report the total number of directorships they have held in the reporting period. Do not include self-managed superannuation funds, family-owned corporations, corporate trustees of family trusts, or charitable organisations. If they have not been a director of any other boards, then leave this field blank. |\n| 16 | Employee Of Another Entity Count | | All filers | Whole numbers | If the director has been an employee of another entity during the reporting period, report the total number of entities where they were employed during the reporting period. If they have not been employed at another entity, then leave this field blank. |","sortOrder":26},{"sectionNumber":"Table 3B: RSE Licensee Directors — Other","sectionType":"division","heading":"Table 3B: RSE Licensee Directors — Other Directorships","content":"### Table 3B: RSE Licensee Directors – Other Directorships\n\nFor any director of the RSE licensee who is also a board member of any of the following entity types:\n\n ASX-listed entity;\n\n APRA-regulated entity (apart from the RSE licensee);\n Material Service Provider; or\n Connected Entity,\n\nreport details of all other entities where the director of the RSE licensee has been a board member during the reporting period.\n\nFor reporting periods ending 30 June 2025 or 30 September 2025 only: Report details of all other entities where the director of the RSE licensee was a board member as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | -------------------------------------------------------------------------- | ----------------- | ------------- | --------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was also a board member, during the reporting period, of one of the entity types listed in the instructions. Report each director as a separate line. |\n| 2 | Other Directorships Entity Name(s) | Y | All filers | Free text | Where the director is also a board member of an entity type listed in the instructions, report the business name of each entity. Where the director is or has been a board member of multiple entities during the reporting period, report each unique combination of Director Identification Number and entity name on a separate line. |\n| 3 | Other Directorships Entity ABN | | All filers | 11 digit valid ABN | Report the ABN of each entity. |\n| 4 | Other Directorships Status Type | | All filers | NewNo ChangeCeased | Report the status for the other directorships record.Report ‘New’ if this is a new directorship being reported for the first time.Report ‘No Change’ if there has been no change to the directorship since it was last reported.Report ‘Ceased’ if the directorship has ceased since it was last reported. |\n| 5 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | Report the director’s commencement date on the board of one of the entity types listed in the instructions. |\n| 6 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director ceased to be a board member of one of the entity types listed in the instructions during the reporting period, report the date that the director's role ceased. Where the director's role has not ceased during the period, then leave this field blank. |\n| 7 | Other Directorships - ASX Listed Entity | | All filers | YesNo | Report if the entity is a listed on the Australian Stock Exchange (ASX). |\n| 8 | Other Directorships - Other APRA Regulated Entity | | All filers | YesNo | Report if the entity is an APRA-regulated entity. |\n| 9 | Other Directorships – Connected Entity | | All filers | YesNo | Report if the entity is a connected entity of the RSE licensee. |\n| 10 | Other Directorships – Material Service Provider | | All filers | YesNo | Report if the entity is a material service provider to the RSE licensee. |\n| 11 | Material Service Provider With Shareholding Relationship With RSE Licensee | | All filers | YesNoNot Applicable | Report if the material service provider has a shareholding relationship with the RSE licensee. If the entity is a not a material service provider to the RSE licensee, report ‘Not Applicable’. |","sortOrder":27},{"sectionNumber":"Table 3C: RSE Licensee Directors — Other","sectionType":"division","heading":"Table 3C: RSE Licensee Directors — Other Employment","content":"### Table 3C: RSE Licensee Directors – Other Employment\n\nFor any director of the RSE licensee who is:\n\n1. Employed in any capacity, including on a consultancy basis, in any of the following entity types:\n \n ASX-listed entity;\n APRA-regulated entity (apart from the RSE licensee);\n Material service provider; or\n Connected entity; or\n \n2. Employed in any other entity where that employment comprises more than 50% of their time on a Full Time Equivalent basis, report details of all other entities where the director has been employed during the reporting period. Do not report other board directorships in this reporting table.\n\nFor reporting periods ending 30 June 2025 or 30 September 2025 only: Report details of all other entities where the director of the RSE licensee was employed as at the end of the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ---------------------------------------------- | ----------------- | ------------- | --------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | Report the Director Identification Number from the Australian Business Registry Services for each director that was also employed, during the reporting period, at one of the entity types listed in the instructions. Report each director as a separate line. |\n| 2 | Employer Name | Y | All filers | Free text | Where the director was also employed, during the reporting period, at one of the entity types listed in the instructions, report the business name of the entity. Where the director is or has been employed by multiple entities during the reporting period, report each unique combination of Director Identification Number and employer name on a separate line. |\n| 3 | Employer ABN | | All filers | 11 digit valid ABN | Report the ABN of each entity. |\n| 4 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | Report the director’s commencement date in the role. |\n| 5 | Position End Date | | All filers | Date values (dd/mm/yyyy) | Where the director’s role ceased during the reporting period, report the date that the director’s role ceased. Where the director’s role has not ceased during the period, then leave this field blank. |\n| 6 | Executive Or Other Employee Of Another Entity | | All filers | Employee - ExecutiveEmployee - Other | Where the director is an employee of another entity, report whether they were employed in an executive or other role. |\n| 7 | Other Employment - ASX Listed Entity | | All filers | YesNo | Report if the entity is a listed on the Australian Stock Exchange (ASX). |\n| 8 | Other Employment - Other APRA Regulated Entity | | All filers | YesNo | Report if the entity is an APRA-regulated entity. |\n| 9 | Other Employment - Material Service Provider | | All filers | YesNo | Report if the entity is a material service provider to the RSE licensee. |\n| 10 | Other Employment - Connected Entity | | All filers | YesNo | Report if the entity is a connected entity of the RSE licensee. |","sortOrder":28},{"sectionNumber":"Table 4: Board and Board Committees","sectionType":"division","heading":"Table 4: Board and Board Committees","content":"### Table 4: Board and Board Committees\n\nReport each committee operated by the RSE licensee during the reporting period. Each committee, including the board, must be identified by a unique board and board committee identifier in Table 4. Where a board or board committee type is not listed in Column 2, “Other Committees” must be reported along with the “Name(s) Of Other Committees” in Column 3. This includes committees where functions may be combined, for example “Audit” and “Risk and Compliance Committee”, and any special purpose and/or ad-hoc committees that operated during the reporting period.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ------------------------------------------------- | ----------------- | ------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Board And Board Committee Identifier | Y | All filers | No more than 100 alpha-numeric characters (with no special characters) | Report the board and board committee identifier for the board and all board committees. |\n| 2 | Board Or Board Committee Type | | All filers | BoardRemuneration, People and Culture CommitteeAudit CommitteeInvestments CommitteeNominations CommitteeRisk And Compliance CommitteeTechnology CommitteeMember Services CommitteeClaims CommitteeValuation CommitteeOther Committees | Report the board or board committee type for all committees operated by the RSE licensee during the reporting period. Report each board or board committee as a separate line item. |\n| 3 | Name(s) Of Other Committees | | All filers | Free text | Where there are other committees not otherwise specified, report the name(s) of the other committees. Report each other committee as a separate line item. |\n| 4 | Group Board Remuneration Committee | | All filers | YesNo | Report if the board remuneration committee is a group board remuneration committee. |\n| 5 | Number Of Committee Members | | All filers | Whole numbers | Report the size of the board and all board committees, including any vacancies. |\n| 6 | Number Of Committee Members Who Are Not Directors | | All filers | Whole numbers | Report the number of board committee members, with voting rights, who are not board directors. |\n| 7 | Number Of Meetings Held | | All filers | Whole numbers | For the reporting period, report the number of meetings held for the board and each board committee.If the board remuneration committee is a group board remuneration committee, report the total number of meetings held for that committee. |","sortOrder":29},{"sectionNumber":"Table 5: Attendees of Board and Board Co","sectionType":"division","heading":"Table 5: Attendees of Board and Board Committee Meetings","content":"### Table 5: Attendees of Board and Board Committee Meetings\n\nFor all board committee members who are directors of the RSE licensee, report each individual who was a member of any board committee operated by the RSE licensee at any time during the reporting period and, for each member, the number of board committee meetings attended during the reporting period. For any Group Board committees, such as Group Board Remuneration Committee, this table is only required to be completed for directors who are also members of the Group Board committee.\n\nThis information is not required to be reported for committee members who are not directors of the RSE licensee.\n\n| Column | Field name | Unique identifier | Applicable to | Valid values | Description |\n| ------ | ----------------------------------------------------- | ----------------- | ------------- | --------------------------------------------------------------------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1 | Board And Board Committee Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the board and board committee identifier for the board and all board committees. |\n| 2 | Director Identification Number | Y | All filers | 15 digit valid Director Identification Number | For committee members who are directors of the RSE licensee, report the director identification number from the Australian Business Registry Services. Report each board and board committee member for each committee as a separate line. |\n| 3 | Position Start Date | Y | All filers | Date values (dd/mm/yyyy) | For all board committees and committee members, report the date the person became a member of the board committee. |\n| 4 | Position End Date | | All filers | Date values (dd/mm/yyyy) | For all board committees and committee members who ceased membership of a board committee during the reporting period, report the date they ceased their role on the board committee. If board committee member did not cease their role during the reporting period, leave this field blank. |\n| 5 | Number Of Board And Board Committee Meetings Attended | | All filers | Whole numbers | Report the number of board and board committee meetings attended by each board and board committee member. Report each board committee member for each committee as a separate line. |\n| 6 | Chairperson Of Board Or Board Committee | | All filers | YesNo | Report if the director was the chairperson of the board or board committee during the reporting period. |","sortOrder":30}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"This Reporting Standard stays within the original supervisory purpose: collecting standardised governance and ownership data from RSE licensees for prudential supervision and publication (as stated in the Purpose). It does not materially expand APRA’s statutory powers or introduce new substantive prudential obligations beyond reporting, though it increases the granularity and structured format of the data to be provided (director identifiers, other directorships and employment details, committee attendance). Those are refinements in scope and format rather than a significant expansion beyond the instrument’s stated objective."},"complexity_factors":["Multiple cross-references to other instruments (SIS Act, SRS 101.0, Prudential Standards SPS 510 and SPS 310, Auditing Standards)","Five reporting tables with many fields (Tables 1–5) — together ~100+ distinct data fields across tables","Several conditional reporting deadlines (first-period timing differences, subsequent 3-month deadlines, special ad-hoc timelines for Table 3B)","Quality assurance requirement requiring annual review and a limited assurance engagement (auditor procedural complexity)","Electronic submission + digital signature + agent/retention rules (operational/technical dependencies)","APRA discretion to change frequency by written notice and to make minor variations to forms (administrative variability)","Multiple definitions and exclusions (RSE definition excludes certain fund types)","Detailed valid-value constraints and primary-key rules for tables (data modelling complexity)","Repetition and duplication of material in the instrument (document navigation complexity)","Interplay between reporting obligations and possible publication by APRA (data‑use implications)"],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- APRA (through its delegate) makes Reporting Standard SRS 604.0 (called “RSE Licensee Profile”) and requires registrable superannuation entity (RSE) licensees to provide an annual profile to APRA using Reporting Form SRF 604.0. The standard takes effect the day after it is registered. (See: Authority, Commencement, Application.)\n\n- The profile is a structured electronic return made up of five tables: (1) Governing rules; (2) Ownership structure; (3A–3C) Directors (basic details, other directorships, other employment); (4) Board and board committees; and (5) Attendees and meeting attendance. The form lists each data field, valid values and primary-key rules for each table. (See: Reporting Form SRF 604.0 and Instruction Guide, Tables 1–5.)\n\n- Timing: reporting is annual. First filings cover the first financial year ending on or after 30 June 2025. For RSE licensees with a 30 June year-end the first due date is 15 December 2025; thereafter returns are due within 3 months after each reporting period. (See: Reporting periods.)\n\n- Ad-hoc updates: where a change makes a previously reported Table 3B (directors’ other directorships) inaccurate, the licensee must provide updated information either within 3 months after the reporting period (if the change occurs in the same quarter as the financial year end) or within 28 calendar days after the end of the calendar quarter in which the change occurred. (See: Ad-hoc information required.)\n\n- Submission method and authorisation: reports must be submitted electronically using APRA’s electronic method; the submitting officer or agent must digitally sign using an APRA-acceptable certificate. If an agent files on behalf of the licensee, the licensee must obtain and retain a copy of the completed form. The filer must be authorised by the RSE licensee’s CEO or CFO. (See: Form and method of submission; Authorisation.)\n\n- Quality control and assurance: reported information must flow from systems, procedures and internal controls that the RSE auditor has reviewed and tested. The auditor’s work must be performed at least annually and include a limited assurance engagement consistent with Australian auditing standards and Prudential Standard SPS 310. (See: Quality control.)\n\n- APRA powers and operational flexibility: APRA may (by written notice) change the reporting frequency for a particular licensee, grant extensions, and make minor, non‑substantive variations to forms or instructions (with notice to affected filers). (See: Notices; Minor alterations to forms and instructions.)\n\n- Uses of the data: APRA collects the information for prudential supervision and publication; APRA may also share/use the data with the Australian Securities and Investments Commission. (See: Purpose.)\n\n**Who this affects**\n\n- Primary burden: RSE licensees required to report under the SIS Act definition of RSE (the standard excludes defined benefit RSEs, pooled superannuation trusts, small APRA funds and single‑member approved deposit funds). (See: Application; Interpretation—definition of RSE.)\n\n- Secondary effects: agents and third‑party service providers who prepare or transmit the data for licensees; auditors, who must perform and document the required review and limited assurance engagement; and APRA and ASIC as data users. (See: Authorisation; Quality control; Purpose.)\n\n**Why it matters (concrete mechanisms and incentives)**\n\n- Information centralisation for supervision: APRA will receive standardized, comparable governance and ownership data for RSE licensees (board size and composition, director IDs and remuneration, other directorships/employment, ownership percentages, committee structures and attendance). That data supports APRA’s prudential assessment and APRA’s stated publication uses. (See: Purpose; Reporting Form SRF 604.0.)\n\n- Compliance and operating costs: RSE licensees must collect, validate and submit structured data, maintain electronic submission capability and keep completed forms. They must also fund the auditor’s testing and limited assurance engagement. Those are direct costs for licensees and their auditors, and indirect internal costs to maintain the required systems and controls. (See: Form and method of submission; Quality control; Authorisation.)\n\n- Behavioural effects on firms and directors: the requirement to report other directorships and employment, director remuneration, and attendance may change decisions about board appointments and outside roles (because the information is centrally recorded and may be published). The ad‑hoc reporting rule for directors’ other directorships increases the frequency with which licensees must track changes. (See: Table 3A–3C; Table 5; Ad-hoc information required.)\n\n- Information asymmetry and regulatory discretion: APRA can require more or less frequent reporting for an individual licensee by written notice. That concentrates discretion with APRA to intensify oversight of a particular licensee; operationally APRA also controls the electronic submission method and can vary forms for technical reasons. (See: Notices; Form and method of submission; Minor alterations.)\n\n- Data quality and assurance dependency: APRA relies on each RSE’s systems and its RSE auditor’s limited assurance for data reliability. If many files are new or systems are immature, audit workload and implementation risk rise (capacity, timing, potential for reporting errors). (See: Quality control.)\n\n**Costs, trade‑offs and implementation risks to flag**\n\n- Who pays: the RSE licensee pays for staff time, systems, agent fees (if any), and the RSE auditor’s work. (See: Authorisation; Quality control.)\n\n- Who decides: APRA decides the reporting content, formats and can change frequency or make minor variations by notice. Licensees decide how to organise collection, internal authorisation and whether to use agents. (See: Notices; Minor alterations; Authorisation.)\n\n- Trade‑offs: improved supervisory data and potential public transparency versus recurring compliance costs and increased auditor workload. There is a risk that smaller reporting entities (subject to the scope exclusion) face proportionally higher compliance overhead if they are in scope relative to their scale of operations; conversely, large licensees can more easily absorb the systems and audit costs. (See: Application; Reporting periods; Quality control.)\n\n- Data privacy and governance: fields include director identifiers, year of birth and remuneration. Licensees must manage personal data handling, retention and disclosure risk in line with privacy and prudential obligations. (See: Reporting Form SRF 604.0, Tables 3A, 3B.)\n\n- Enforcement and penalties: the Determination specifies reporting obligations, methods and timing, but does not itself set out breach penalties; APRA’s broader supervisory and enforcement powers apply separately. (See: Purpose; overall instrument.)\n\n**Net mechanical effect summarized**\n\n- RSE licensees (as defined) must build or adapt systems to collect standardized governance and ownership data, obtain annual limited assurance from their RSE auditor on reporting systems, and submit the SRF 604.0 return electronically and signed by an authorised officer or authorised agent. APRA can adjust reporting frequency or make non‑substantive form changes by notice. (See: Application; Quality control; Authorisation; Notices.)"},"kimi_summary":{"_metrics":{"completionTokens":762},"content_quality":"ok","complexity_score":7,"scope_assessment":{"changed":false,"description":"This is a new reporting standard with a focused scope on RSE licensee governance and structure. The scope aligns with its stated purpose of prudential supervision and does not appear to have expanded beyond its original intent."},"complexity_factors":["5 detailed reporting tables with 60+ individual data fields requiring specific formats (dates, percentages to 4 decimal places, validated ABNs, Director Identification Numbers)","Multiple conditional reporting rules — some fields only required if other fields have certain values","Cross-references to 4 other legislative instruments (SIS Act, Corporations Act, SRS 101.0, SPS 310, SPS 510)","Ad-hoc reporting triggers with different deadlines based on timing of changes","Transitional provisions with different rules for first two reporting periods (30 June and 30 September 2025)","Primary key constraints on tables requiring unique combinations of multiple fields","Nested definitions — terms defined by reference to other reporting standards and prudential standards","Digital signature and specific authorisation requirements creating technical compliance obligations"],"plain_english_summary":"This standard requires RSE licensees (super fund trustees) to submit annual Form SRF 604.0 giving APRA detailed governance, ownership, director, committee and meeting-attendance information, with auditor review, digital submission and CEO/CFO authorisation. First report for 30 June year-ends is due 15 Dec 2025, others within three months of year-end; certain director changes trigger faster updates. \n\nIt affects trustees’ boards and senior management and matters because it gives regulators visibility to spot governance risks and potential conflicts before they harm members."}},"importantCases":[],"_links":{"self":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2025","history":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2025/history","analysis":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2025/analysis","conflicts":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2025/conflicts","importantCases":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2025/important-cases","documents":"/api/acts/financial-sector-collection-of-data-reporting-standard-determination-no-9-of-2025/documents"}}