2. Receivables

2.1. Total investment income receivable

Report the total of all investment income that is receivable by the superannuation entity. Includes (but is not limited to): Interest, dividends, unit trust distributions, and rental income that is accrued but not yet received. Do not include receivables relating to sales of investments or outstanding fees which are reported in item 2.8 ‘Other receivables’.

2.2. Provision for doubtful debts

Record the amount of any provision for doubtful debts that relates to the receivables recorded in item 2.1 above.

Doubtful debt means it is no longer considered probable that amounts of accrued investment income (e.g. interest, dividends, distributions associated with the investment/asset) will be able to be collected by the superannuation entity.

2.3. Total investment income receivable net of doubtful debts

Represents item 2.1 less item 2.2.

2.4. Member contributions receivable

Include contributions from members which are receivable in respect of the reporting period (i.e. due but not received) by the superannuation entity, where known by the superannuation entity. For further guidance as to what is included in ‘member’ contributions refer to the instructions for SRF 100.0 Statement of Financial Performance, in particular item 1.2 of that form.

2.5. Employer contributions receivable

Include contributions from employers which are receivable in respect of the reporting period (i.e. due but not received) by the superannuation entity, where known by the superannuation entity. For further guidance as to what is included in ‘employer’ contributions refer to the instructions for SRF 100.0 Statement of Financial Performance, in particular item 1.1 of that form. Superannuation entities for public sector employees please read item 2.6 below before completing this item.

2.6. Contributions receivable from the Government

Record amounts receivable from Commonwealth and State Governments in respect of recognised unfunded liabilities to superannuation entities for public sector employees. Contributions receivable from the government in respect of the reporting period, where these related to a fully funded superannuation entity for public sector employees, should be included under item 2.5 above.

2.7. Insurance proceeds receivable

Report proceeds receivable on insurance claims that have been made/accepted by the insurer during the year to date, but are not yet received from the insurer as at the end of the reporting period. Amounts should only be reported here when they are recognised for accounting purposes under current Australian Accounting Standards.

If a superannuation entity has insurance proceeds receivable under item 2.7, it should also report insurance proceeds income and/or insurance premiums expense in SRS 100.0 Statement of Financial Performance item 6.3 ‘Total proceeds on insurance policies’ and SRS 100.0 Statement of Financial Performance item 7 ‘Members death and/or disability insurance premiums expense’ respectively.