Financial Sector (Collection of Data) determination No. 48 of 2005
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In the space provided, detail a brief description of the main business conducted by the entity.
(4) Ownership/interest %
Disclose the percentage (to the nearest whole number) of the superannuation entity’s ownership of the equity securities or units issued by the investment entity. i.e. no. of securities/units owned by the superannuation entity divided by total securities/units on issue, multiplied by 100.
(5) Initial cost
Disclose the initial cost of the investment in the entity. Where this involves multiple acquisitions, sum the cost of each acquisition.
(6) Value
Disclose the net market value of the investment in the entity as at the end of the reporting period. Net market value is defined in accordance with the current Australian Accounting Standards.
Important!
The sum of the ‘total value’ columns in SRF 110.1A Selected Disclosure of Investments (Version A), PART B, Column 6, PLUS SRF 110.1A Selected Disclosure of Investments (Version A), PART D, column 5 should agree to SRF 110.0 Statement of Financial Position in item 3.3 (‘Total net market value’ column).
Part C: Interest in unlisted retail/public offer trusts
Scope
Include
Holdings of investments acquired as part of an internal investment management function of the superannuation entity. This includes investments held by a custodian where these are held in Trust for the entity.
Exclude
- Underlying investment securities and other investment assets that form part of an external individually managed mandate or portfolio; and
- Wholesale trusts and Pooled Superannuation Trusts (these are disclosed separately in item 3.7 in SRF 110.0 Statement of Financial Position).
Part C: Explanation of line items
Investments in unlisted retail/public offer trusts are requested to be classified under the following headings:
- Unlisted property trusts
- Unlisted equities trusts
- Unlisted cash management trusts
- Other unlisted unit trusts
- Total
Represents the sum of PART C items 1-4 above.
Important!
Total of SRF 110.1A Selected Disclosure of Investments (Version A), PART C, item 5 ‘Total’, column ‘Net market value at the end of the reporting period‘ should agree with ‘Total Net Market Value’ column reported in SRF 110.0 Statement of Financial Position for item 3.7.5 ‘Unlisted retail/public offer unit trusts’.
Part C: Explanation of column headings
Total net market value classified into the following counterparty rating grades