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Part Superannuation funds and Approved Deposi - Financial Sector (Collection of Data) determination No. 71 of 2005 - Reporting Standard ARS 220.0 (2005) - Impaired Assets - Superannuation funds and Approved Deposit Funds (ADFs) are established to provide benefits for their members on retirement, resignation, death or disablement. Superannuation funds and ADFs usually take the legal form of trust funds. | Zoe