Instruction GuideInstruction Guide

Instruction Guide

Completion of SRF 110.2 Derivative Financial Instruments

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

Trustees of superannuation entities that invest only in PSTs are not required to complete SRF 110.2 Derivative Financial Instruments. These forms can be left blank as D2A recognises blanks as zeros; however they are still required to be submitted as part of the annual return. Trustees of superannuation entities holding Investments in PSTs that have a value of more than 5% of total assets,will be required to report on SRF 120.0 Exposure Concentrations.

Trustees of those superannuation entities that are required to complete SRF 110.2 Derivative Financial Instruments on a quarterly basis must also complete SRF 210.2 Derivative Financial Instruments on an annual basis.

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

Purpose

This form collects information on derivative financial instrument exposure of a superannuation entity.

This Guide has been prepared to assist in the completion and lodgement of SRF 110.2 Derivative Financial Instruments. For ease of use, the Guide has been split into three main sections as follows:

• Lodgement and validation of SRF110.2 Derivative Financial Instruments;
• General guidance – this guidance provides principles that should be applied to all items throughout SRF 110.2 Derivative Financial Instruments; and
• Instruction guide for specific items – this guidance should be applied to the specific items which relate to each superannuation entity.

Lodgement and validation of SRF 110.2 Derivative Financial Instruments

Lodgement and authentication codes

This form must be completed and lodged to APRA by a corporate or natural ‘person’ (trustee director or administrator), and not by the superannuation entity as the entity is not a ‘person’.

Once SRF 110.2 Derivative Financial Instruments has been completed and submitted to APRA, an authentication code is generated in D2A from information entered into the form. The authentication code and date submitted appear in the footer of each page of the form. Any change of information entered or resubmission of the form will result in a change to the authentication code.

A receipt indicating successful lodgement of the form will be provided via email. There may be a slight delay in a receipt being provided if the submission is made in the last week of October. Do not resubmit your form however, as the receipt will be generated.