Instruction GuideInstruction Guide

Instruction Guide

Completion of SRF 210.2 Derivative Financial Instruments

This form must be completed on an annual basis by all trustees of APRA-regulated superannuation entities excluding Small APRA Funds (SAFs) and Single Member Approved Deposit Funds (SMADFs).

Trustees of superannuation entities that invest only in PSTs are not required to complete SRF 210.1 Selected Disclosure of Investments or SRF 210.2 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 220.0 Exposure Concentrations.

(Trustees of those superannuation entities with total assets of greater than $50m that are required to complete SRF 110.2 Derivative Financial Instruments on a quarterly basis must also complete this form on an annual basis.)

Note: All forms included in the SRF 200 series should be submitted together as an annual return, not individually as separate forms.

Purpose

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

Lodgement and validation of SRF 210.2 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 210.2 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 return (‘return’ equates to all 9 forms). Any change of information entered or resubmission of the return will result in a change to the authentication code. The authentication codes and date submitted should be used by auditors to determine that the four forms audited (SRF 200.0 Statement of Financial Performance, SRF 210.0 Statement of Financial Position, SRF 220.0 Exposure Concentrations and SRF 230.0 Transactions with Related Parties) have been submitted.

The same authentication code on all the forms lodged will give trustees some 'comfort' that their attestations on SRF 260.0 Trustee Statement relate to the other forms submitted as the return. Different authentication codes should be taken by trustees that their attestations are not consistent with other forms and APRA may take the view that the return has therefore not been signed and authorised by the trustee.

A receipt indicating successful lodgement of the return 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 return however, as the receipt will be generated.