Instruction guide for specific items

Instruction guide for specific items

Part A: Deposits, placements, loans and debt securities

Scope

Include

• Includes interest-rate related cash and investments of the superannuation entity; and
• Include loans and advances in section 1.

Exclude

• Holding of units in unit trusts such as a cash management trust. While being an interest-rate related investment of the superannuation entity, holdings of unlisted retail/public offer cash management trusts are to be excluded from this PART and reported in PART C: ‘Interest in Retail/Public Offer Trusts’ and in aggregate in SRF 110.0 Statement of Financial Position item 3.7.5. ‘unlisted retail/public offer unit trusts’.

If the superannuation entity holds listed notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements.

Part A: Explanation of line items

Total deposits, placements and loans

Report the net market value of cash and ‘deposits, placements, loans and advances’ made by the superannuation entity as at the end of the reporting period.

Total deposits, placements and loans and advances which are with the following

1.1. Unlisted corporations

Report deposits, placements and loans and advances to unlisted corporations.

1.2. Unlisted private trusts

Report deposits, placements and loans and advances to unlisted private trusts.

1.3. Individuals

Report deposits, placements, loans and advances that are to individuals.

Important!

Holdings of deposits, placements, loans and advances that are not with any of the parties identified in items 1.1 to 1.3 should be included in the total at item 1; however they should not be included at items 1.1 to 1.3. This means that the sum of items 1.1 to 1.3 may not equal the total at item 1.

Total debt securities

Report the net market value of the superannuation entity’s holdings of debt securities as at the end of the reporting period.

Total debt securities which are:

2.1. Securitised instruments

This will include securities issued by financial vehicles that issue securities (called asset-backed securities) using specifically selected assets (e.g. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. Include holdings of the following:

• Mortgage backed securities; and
• Other asset backed securities (other than mortgage backed).

2.2. Debt securities issued by unlisted corporations

This includes all debt securities where the issuer of the security is an unlisted corporation.

Important!

Holdings of debt securities that are not with any of the parties identified in items 2.1 or 2.2 should be included in the total at item 2; however they should not be included at items 2.1 or 2.2. This means that the sum of items 2.1 and 2.2 may not equal the total at item 2.

Total value of deposits, placements, loans and advances and securities

Represents the sum of items 1 and 2.

This will agree to SRF 110.0 Statement of Financial Position, ‘Total net market value’ column of item 3.1 ‘deposits, placements, loans and debt securities’

Important!

Total ‘Net Market Value’ column of item 3 of PART A should agree with the ‘Total Net Market Value’ column reported in SRF 110.0 Statement of Financial Position item 3.1. ‘Deposits, placements, loans and debt securities’.

Part A: Explanation of column headings

Total Net Market Value of Portfolio Classified into the following Counterparty Rating Grades

Rating Grade 1

Of the total reported at item 3 in the ‘Net market value’ column, report in this column the aggregate value of exposures that have an APRA rating grade of 1. Refer to table above for classification of APRA rating grades and how these align with rating agencies’ ratings.

Rating Grade 2

Of the total reported at item 3 in the ‘Net market value’ column, report in this column the aggregate value of exposures that have an APRA rating grade of 2. Refer to table above for classification of APRA rating grades and how these align with rating agencies’ ratings.

Rating Grade 3

Of the total reported at item 3 in the ‘Net market value’ column, report in this column the aggregate value of exposures that have an APRA rating grade of 3. Refer to table above for classification of APRA rating grades and how these align with rating agencies’ ratings.

Rating Grade 4

Of the total reported at item 4 in the ‘Net market value’ column, report in this column the aggregate value of exposures that have an APRA rating grade of 4. Refer to table above for classification of APRA rating grades and how these align with rating agencies’ ratings.

Rating Grade 5

Of the total reported at item 3 in the ‘Net market value’ column, report in this column the aggregate value of exposures that have an APRA rating grade of 5. Refer to table above for classification of APRA rating grades and how these align with rating agencies’ ratings.

Rating Grade 6

Of the total reported at item 3 in the ‘Net market value’ column, report in this column the aggregate value of exposures that are unrated.

Part B: Investments in equity securities of unlisted corporations and units in unlisted private trusts

Scope

Include

Direct holdings of investments acquired as part of the internal investment management function of the superannuation entity. This includes investments held by a custodian where these are held in Trust for the entity.

Assets that are NOT to be reported in this part:

1. Do not include the underlying assets supporting the investments in external individually managed mandates/portfolios. Investments in external individually managed mandates/portfolios are to be treated as investments in managed funds and reported in aggregate on SRF 110.0 Statement of Financial Position in item 3.7.1 ‘Individually managed mandates/portfolios’.
2. Do not include investments in equity securities of listed corporations and units in listed trusts in this PART. These are to be reported in aggregate in SRF 110.0 Statement of Financial Position in item 3.2. ‘Equity securities of listed corporations and units in listed unit trusts’.
3. Do not include investments in Pooled Super Trusts. These are to be reported in aggregate on SRF 110.0 Statement of Financial Position in item 3.7.2 ‘Pooled Super Trusts’.
4. Do not include investments in Wholesale trusts. These are to be reported in aggregate on SRF 110.0 Statement of Financial Position in item 3.7.3 ‘Wholesale trusts’.
5. Do not include investments in unlisted retail/public offer unit trusts. These are to be reported in PART C: ‘Interests in Unlisted Retail/Public Offer Unit Trusts’ and in aggregate in SRF 110.0 Statement of Financial Position in item 3.7.5 ‘Unlisted retail/public offer unit trusts’.

Part B: Explanation of column headings

(1) Name of unlisted corporation/unlisted private unit trust