6.0Direct holdings of derivative financial instruments

6.0 Direct holdings of derivative financial instruments

Report the net market value of derivatives exposure of the Superannuation entity that is reported in SRF 210.2 Derivative Financial Instruments, where the net market value of the exposure represents a net loss to the superannuation entity.

This only relates to derivative financial instruments that are directly held by the superannuation entity (i.e. transacted as part of ‘internal’ investment management.

Exclude

• The aggregate net market value of derivatives where this represents a net gain to the superannuation entity. This is to be reported under ‘Assets’ in item 3.4 ‘derivative financial instruments’; and
• Derivative investments held through an external individually managed mandate/portfolio or discretely managed portfolio (i.e. for this item, the superannuation entity is not required to look through the portfolio to the underlying investments to ascertain the derivatives exposure).