Instruction Guide

Completion of SRF 110.0 Statement of Financial Position

This form must be completed on a quarterly basis by all trustees of APRA-regulated superannuation entities, excluding Small APRA Funds (SAFs) and Single Member Approved Deposit Funds (SMADFs), with total assets of a least $50m at the end of the most recent year of income of the entity.

If a superannuation entity has no items to disclose, the form can be left blank as D2A recognises blanks as zeros; however it is still required to be submitted as part of the quarterly return.

Note: All forms included in the SRF 100 series should be submitted together as a quarterly return, not individually as separate forms.