Reporting Form SRF 332.1

Investment and Transaction Fees and Costs

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 332.1 Investment and Transaction Fees and Costs (SRF 332.1).

General directions and notes

Reporting level

SRF 332.1 must be completed by the RSE licensee for each RSE, defined benefit RSE and PST.

Reporting tables

Tables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.

The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.

Reporting basis and unit of measurement

SRF 332.1 captures all investment and transaction fees and costs that have been charged to members or otherwise affected member balances during the reporting period. It includes all investment and transaction fees and costs that would appear in the Periodic Statement for the superannuation product and fees and costs relating to accessible products available on superannuation platforms.

Amounts in SRF 332.1 are to be reported as whole dollars.

Items on SRF 332.1 must be reported with respect to transactions that occurred during the reporting period.

Definitions

Terms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).

Table 1: Investment and transaction fees and costs

Report the total investment and transaction fees and costs, for each investment manager and internally incurred, for the reporting period.

For internally incurred investment and transaction fees and costs, report the total fees and costs for each fee type against the RSE licensee.

For each investment manager, report the Asset Class Sector Type, Investment Listing Type and Investment Domicile Type that most closely aligns to the investment with each fund or asset portfolio managed by that investment manager.

For each contract with an investment manager, select one Asset Class Sector Type that best represents the asset sector, listing type and domicile assigned to the investment manager, e.g. if single sector, select the sector, if multi sector, report multi sector. No look through on asset allocation is required.

Column	Field name	Unique identifier	Applicable to	Valid values	Description
1	Service Provider Identifier	Y	All filers	No more than 20 alpha-numeric characters (with no special characters)	Report the service provider identifier for the relevant investment manager. Report each service provider as a separate line item. Each investment manager is to be allocated a service provider identifier. The service provider identifier must correspond to a service provider identifier reported in SRS332.0 Table 1.
2	Investment Manager Asset Class Sector Type	Y	All filers	CashFixed IncomeEquityPropertyInfrastructureAlternativesMulti Sector	Report the asset class sector type as assigned to the investment manager for asset allocation purposes.
3	Investment Listing Type	Y	All filers	ListedUnlistedNot SpecifiedNot Applicable	Report the listing type of the investment.
4	Investment Domicile Type	Y	All filers	Australian DomicileInternational DomicileNot SpecifiedNot Applicable	Report the domicile type of the investment.
5	Base Investment Fee Or Cost Amount		All filers	Whole dollars	Report the total base investment fee or cost amount for each combination of Service Provider Identifier, Asset Class Sector Type, Investment Listing Type and Investment Domicile Type. Where no fee or cost amount applies, leave the field blank.
6	Performance Linked Investment Fee Or Cost Amount		All filers	Whole dollars	Report the total performance linked investment fee or cost amount for each combination of Service Provider Identifier, Asset Class Sector Type, Investment Listing Type and Investment Domicile Type. Where no fee or cost amount applies, leave the field blank.
7	Transaction Fee Or Cost Amount		All filers	Whole dollars	Report the total transaction fee or cost amount for each combination of Service Provider Identifier, Asset Class Sector Type, Investment Listing Type and Investment Domicile Type. Where no fee or cost amount applies, leave the field blank.
8	Investment Market Value Amount		All filers	Whole dollars	Report the market value of investments to which the fee or cost amount relates.
9	Related Party Indicator		All filers	YesNo	Report whether the Service Provider associated with the reported fee or cost amount is a Related Party.

Reporting Form SRF 332.1Reporting Form SRF 332.1

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