Financial Sector (Collection of Data) determination No. 47 of 2005
Objective of this reporting standardObjective of this reporting standard
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Objective of this reporting standard
This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001. It applies when a superannuation entity had total assets of $50 million or more at the end of the most recent year of income for the entity at the time for reporting.[1] The trustee of such an entity must give APRA, on a quarterly basis, a statement of the entity’s financial position.
This reporting standard outlines the overall requirements for the provision of the required information to APRA. It should be read in conjunction with:
- Form SRF 110.0 Statement of Financial Position (Form SRF 110.0) and the instructions to that form; and
- the Quarterly Reporting Requirements and General Instructions Guide.
which are attached and form part of this reporting standard.