Objective 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 requires the trustee of a superannuation entity[1] to give APRA, on an annual basis, a statement of their top 10 exposures, including concentrations in exposure to a single or related counterparty and asset types.

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 220.0 Exposure Concentrations (Form SRF 220.0) and the instructions to that form; and
• the Annual Reporting Requirements and General Instruction Guide

which are attached and form part of this reporting standard.