Instruction guide for specific itemsInstruction guide for specific items

Instruction guide for specific items

Part A: Deposits, placements, loans and debt securities

Scope

Include

• Includes interest-rate related cash and investments of the superannuation entity; and
• Include loans and advances in section 1.

Exclude

• Holding of units in unit trusts such as a cash management trust. While being an interest-rate related investment of the superannuation entity, these are to be excluded from this part and reported in item 3 of Part C.

If the superannuation entity holds listed notes/hybrid securities which have characteristics of a debt security & an equity security, these securities should be classified in the same manner as they appear in the entity's audited financial statements.

Classification of investments – internal and external holdings

Report in this form investments made under internal investment management of the superannuation entity; investments held through external individually managed mandates; or a combination of both.

Part A: Explanation of line items by type

1. Total deposits, placements and loans and advances

Report the total outstanding value of cash and ‘deposits, placements, loans and advances’ made by the superannuation entity as at the end of the financial year of the superannuation entity.

Total deposits, placements and loans and advances which are with the following:

1.1. Unlisted corporations

Report deposits, placements and loans and advances to unlisted corporations.

1.2. Private unlisted trusts

Report deposits, placements and loans and advances to private unlisted trusts.

1.3. Individuals

Report deposits, placements, loans and advances that are to individuals.

Important!

Holdings of deposits, placements, loans and advances that are not with any of the parties identified in items 1.1 to 1.3 should be included in the total at item 1; however they should not be included at items 1.1 to 1.3. This means that the sum of items 1.1 to 1.3 may not equal the total at item 1.

2. Total debt securities

Report the total net market value of the superannuation entity’s holdings of debt securities as at the end of the financial year.

Total debt securities which are:

2.1. Securitised instruments

This will include securities issued by financial vehicles that issue securities (called asset-backed securities) using specifically selected assets (eg. mortgages, receivables). They provide backing (collateral) for the securities and generate the payment streams necessary to fulfil interest and principal requirements for investors. Include holdings of the following: