Objective of this reporting standardObjective of this reporting standard

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, certain disclosures regarding the net market value and type of derivative financial instruments held.

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 110.2 Derivative Financial Instruments (Form SRF 110.2) 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.