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 small APRA fund or a single member approved deposit fund to give APRA, on an annual basis, a statement of the entity’s financial performance.

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 300.0 Statement of Financial Performance (Form SRF 300.0) and the instructions to that form; and
• and the Annual Reporting Requirements and General Instruction Guide for Small APRA Funds and Single-Member Approved Deposit Funds

which are attached and form part of this reporting standard.