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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This instrument revokes the 2014 Determination and replaces it with Reporting Standard SRS 530.0, which requires RSE licensees to submit Form SRF 530.0 detailing asset allocation and investment holdings for each RSE, defined benefit RSE, PST and ERF (para 3). APRA will use the returns for prudential supervision and to assess compliance with Prudential Standard SPS 530 (para 2).
RSE licensees (boards and senior management) must submit data electronically, sign and retain copies, and maintain audited controls; the Standard creates an ongoing compliance and audit cost and gives APRA discretion to vary reporting frequency (paras 6,11–15,8).
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Direct links to the current provisions in Financial Sector (Collection of Data) (reporting standard) determination No. 11 of 2015 - SRS 530.0 - Investments.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Financial Sector (Collection of Data) (reporting standard) determination No. 11 of 2015
Reporting Standard SRS 530.0 Investments
Financial Sector (Collection of Data) Act 2001
I, Charles Littrell, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901:
(a) REVOKE Financial Sector (Collection of Data) (reporting standard) determination No. 1 of 2014, including Reporting Standard SRS 530.0 Investments made under that Determination; and
(b) DETERMINE Reporting Standard SRS 530.0 Investments, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 3 of the reporting standard.
Under section 15 of the Act, I DECLARE that the reporting standard shall begin to apply to those financial sector entities, and the revoked reporting standard shall cease to apply, on 1 July 2015.
This instrument commences on the date of registration on the Federal Register of Legislative Instruments.
Dated: 24 June 2015
[Signed]
Charles Littrell
Executive General Manager
Policy, Statistics and International Division
Interpretation
In this Determination:
APRA means the Australian Prudential Regulation Authority.
financial sector entity has the meaning given by section 5 of the Act.
Schedule
Reporting Standard SRS 530.0 Investments comprises the 27 pages commencing on the following page.
Reporting Standard SRS 530.0
Investments
Objective of this Reporting Standard
This Reporting Standard sets out the requirements for the provision of information to APRA relating to the asset allocation and investments of registrable superannuation entity.
It includes Form SRF 530.0 Investments and associated specific instructions and must be read in conjunction with Prudential Standard SPS 530 Investment Governance.
Authority
Purpose
Application and commencement
This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF) within its business operations.[1]
This Reporting Standard applies for reporting periods ending on or after 1 July 2015.
Information required
Forms and method of submission
Note: the ‘Direct to APRA’ application software (also known as ‘D2A’) may be obtained from APRA.
Reporting periods and due dates
(a) each quarter based on the year of income of the entity; and
(b) each year of income of the entity.
If, having regard to the particular circumstances of an RSE, defined benefit RSE, PST or ERF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 7(a) or 7(b), APRA may, by notice in writing, change the reporting periods for the particular RSE, defined benefit RSE, PST or ERF.
The information required by this Reporting Standard must be provided to APRA:
(a) in the case of quarterly information:
(i) for reporting periods ending on or after 1 July 2015 but before 1 July 2017 – within 35 calendar days after the end of the quarter to which the information relates[2]; and
(ii) for reporting periods ending on or after 1 July 2017 – within 28 calendar days after the end of the quarter to which the information relates;
(b) in the case of annual information, within three months after the end of the year of income to which the information relates; and
(c) in the case of information provided in accordance with paragraph 8, within the time specified by notice in writing.
Quality control
(a) an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and
(b) at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of SPS 310.
Authorisation
When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using the ‘Direct to APRA’ software, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate acceptable to APRA.
If the information required by this Reporting Standard is provided by an agent who submits using the ‘Direct to APRA’ software on the RSE licensee’s behalf, the RSE licensee must:
(a) obtain from the agent a copy of the completed form with the information provided to APRA; and
(b) retain the completed copy.
(a) the Chief Executive Officer of the RSE licensee; or
(b) the Chief Financial Officer of the RSE licensee.
Variations
Interpretation
APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998;
Chief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[4];
Chief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called;
defined benefit RSE means an RSE that is a defined benefit fund within the meaning given in Prudential Standard SPS 160 Defined Benefit Matters;
due date means the relevant date under paragraph 9 or, if applicable, paragraph 10;
eligible rollover fund (ERF) has the meaning given in section 10(1) of the SIS Act;
pooled superannuation trust (PST) has the meaning given in section 10(1) of the SIS Act;
reporting period means a period mentioned in paragraph 7(a) or 7(b) or, if applicable, paragraph 8;
RSE means a registrable superannuation entity as defined in section 10(1) of the SIS Act that is not a defined benefit RSE, PST, ERF, small APRA fund or single member approved deposit fund[5];
RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard;
RSE licensee has the meaning given in section 10(1) of the SIS Act;
SIS Act means Superannuation Industry (Supervision) Act 1993;
SIS Regulations means Superannuation Industry (Supervision) Regulations 1994; and
year of income has the meaning given in section 10(1) of the SIS Act.
| SRF 530.0: Investments |
|---|
| Australian Business Number | Institution Name | |
|---|---|---|
| Reporting Period | Scale Factor | Reporting Consolidation |
| Total investments |
|---|
| Value | Australia domicile | |
|---|---|---|
| (1) | (2) | |
| 1.1. Total investments | ||
| 1.1.1. of which: Individually managed mandates |
| 2. Directly held investments |
|---|
| Asset class type | Asset domicile type | Asset listing type | Fixed income type | Fixed income term |
|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) |
| Cash | Australia domicile | Listed | Government debt | Short term |
| Fixed income | International domicile | Unlisted | Non Government debt | Long term |
| Equity | Not applicable | Not applicable | Mortgage debt | Not applicable |
| Property | Credit | |||
| Infrastructure | Not applicable | |||
| Commodities | ||||
| Other |
<table cellspacing="0" cellpadding="0" style="width:454.35pt; border-collapse:collapse"><tbody><tr style="height:24.2pt"><td style="width:74.25pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Fixed income currency type</span></p></td><td style="width:60.1pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Mortgage type</span></p></td><td style="width:74.25pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">International economy type</span></p></td><td style="width:38.8pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Value</span></p></td><td style="width:45.9pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-style:italic">of which:</span><span style="font-family:Arial, sans-serif; font-weight:bold"> </span><span style="font-family:Arial, sans-serif; font-weight:bold">C</span><span style="font-family:Arial, sans-serif; font-weight:bold">urrency hedged</span></p></td><td style="width:95.5pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-style:italic">of which</span><span style="font-family:Arial, sans-serif; font-weight:bold">: </span><span style="font-family:Arial, sans-serif; font-weight:bold">I</span><span style="font-family:Arial, sans-serif; font-weight:bold">ndividually managed mandates</span></p></td></tr><tr style="height:15.75pt"><td style="width:74.25pt; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(6)</span></p></td><td style="width:60.1pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(7)</span></p></td><td style="width:74.25pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(8)</span></p></td><td style="width:38.8pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(9)</span></p></td><td style="width:45.9pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(10)</span></p></td><td style="width:95.5pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(11)</span></p></td></tr><tr style="height:15.75pt"><td style="width:74.25pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; border-bottom:0.75
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