CTHRepealedLegislation
Financial Sector (Collection of Data) determination No. 52 of 2005
16.0Total
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16.0 Total
Consists of the sum of:
- 13.0. ‘Liability for accrued benefits’;
- 14.4. Reserves - ‘Closing balance’; and
- 15.0. ‘Excess/deficiency of assets’.
Important!
The total at item 16 must equal the total at item 12.
Important!
If SRF 210.0 Statement of Financial Position item 16 is either $nil or a negative figure, then it is APRA’s expectation that the superannuation entity should have wound up. The wind-up of the superannuation entity should be disclosed in SRF 250.0 Superannuation Entity Profile item 4.