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Financial Sector (Collection of Data) (reporting standard) determination No. 103 of 2023
II
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I
| Indirect investments | This is the value of the net assets of unit trusts or managed investment schemes invested in by the fund, or mandates individually managed on behalf of the fund. |
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| Interest rate investments (direct) | This is the value of debt securities held by the fund as at the relevant date. A debt security is a transferable instrument evidencing a relationship of indebtedness. It is characterised by having a definable return that is not based on the economic performance of the issuing entity. |
| Investment not subject to regulatory adjustments for goodwill, intangibles and prudential capital requirement | An investment in a subsidiary, associate or joint venture that is not subject to the regulatory adjustments relating to goodwill, intangibles and prudential capital requirement is an equity investment that:is operationally independent;represents a genuine arm's length investment;is not subject to prudential capital requirements; anddoes not undertake ‘health insurance business’ or business related to health insurance business. |