Financial Sector (Collection of Data) determination No. 47 of 2005
6. Direct holdings of derivative financi6. Direct holdings of derivative financial instruments
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6. Direct holdings of derivative financial instruments
Report the net market value of derivatives exposure of the superannuation entity that is reported in SRF 110.2 Derivative Financial Instruments item 3, where the net market value of the exposure represents a net loss to the superannuation entity.
This only relates to derivative financial instruments that are directly held by the superannuation entity (i.e. transacted as part of internal investment management.
Exclude
The aggregate net market value of derivatives held by the superannuation entity where this represents a net gain to the superannuation entity. This is to be reported under ‘Assets’ in item 3.4 ‘Derivative financial instruments’.