The requirements for each of these partsThe requirements for each of these parts are detailed below.

The requirements for each of these parts are detailed below.

SRF 310.1 Selected Disclosure of Investments is an annexure providing further detail on the composition of the aggregated values reported for investments in SRF 310.0 Statement of Financial Position. In particular the following must agree:

• Total of Part A PLUS total of Part B of this form must agree with the value reported for item 3.3 ‘Equity securities of unlisted corporations, units in unlisted private trusts and interests in ventures’ in SRF 310.0 Statement of Financial Position.

Important!

Not all investments, as disclosed on SRF 310.0 Statement of Financial Position item 3, are required to be reported on SRF 310.1 Selected Disclosure of Investments. However, in accordance with the above requirements, the net market value of investments reported in Parts A and B of SRF 310.1 Selected Disclosure of Investments should agree to the relevant items in SRF 310.0 Statement of Financial Position.

Important!

Report all disclosures rounded to the nearest thousand dollars. Do not use decimal numbers i.e. when dividing the value to obtain a rounded balance to the nearest thousand dollars, ensure that the figure is whole.

Important!

There is no materiality limit applied to the disclosure of amounts within SRF 310.1 Selected Disclosure of Investments. All balances must be recorded. Amounts cannot be omitted based on materiality levels. Each superannuation entity should use its own judgement in grouping items into meaningful categories (where applicable).

Important!

Zeros are not required where there is no dollar value for an item. If there is no balance for an item, leave it blank. The form can be left blank as D2A recognises blanks as zeros.

Classification of investments – internal and external holdings

For the purpose of this form and for annual reporting requirements, include direct holdings of underlying investments acquired as part of the internal investment management function of the superannuation entity, and the underlying investments and other assets that form part of an external individually managed mandate or portfolio, as follows:

(i) Internal investment management

Refers to the arrangement where the investment management function is performed internally rather than being outsourced by the trustee.

(ii) External individually managed mandates (or discretely managed portfolios)

Refers to the arrangement where investments of the superannuation entity are managed by an external professional investment manager, appointed by the trustee of the superannuation entity, in the form of an individually or discretely managed portfolio tailored for the superannuation entity.