4. Total derivative financial instrument4. Total derivative financial instruments used to hedge underlying exposures of the entity

4. Total derivative financial instruments used to hedge underlying exposures of the entity

Report the total net market value of derivative financial instruments for each market contract type that are contracted by the superannuation entity for the purposes of hedging the price movement of underlying assets and liabilities of the superannuation entity.

5. Total derivative financial instruments classified into the following:

These refer to all derivative contracts both exchange-traded and over-the-counter contracts. Classify the net market value (as reported in item 4) for each market type into the following:

5.1. Warrants

A warrant is an option issued in the form of a security, usually written for a longer term. A warrant has the same function as an option: it provides the right to buy a specific amount of the underlying securities or shares, but is itself tradeable. Warrants are available in a range of types such as debt or equity.

5.2. Bought options

Report option positions where the superannuation entity has purchased an option position (i.e. a call or put option) and has the right but not the obligation to exercise the option against the writer and request delivery of the underlying security or cash settlement.

5.2.1. Call options

5.2.2. Put options

5.3. Written (sold) options

Report option positions where the superannuation entity has written/sold option positions (i.e. call or put options) and as a result has an obligation to deliver the underlying product or cash, if exercised by the holder of the option position, sold by the entity.

5.3.1. Call options

5.3.2. Put options

5.4. All Other

Record the value of all other types of derivative products the superannuation entity has exposure to (other than those disclosed individually above in points 5.1 to 5.3.2).

6. Value of assets of the superannuation entity that are pledged to secure derivative positions

Report the value of money or asset (e.g. listed equity securities) that are pledged or lodged with an entity, to support the derivative positions/exposures of the superannuation entity.