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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This Determination replaces a prior APRA reporting rule and sets Reporting Standard SRS 801.0, which requires registrable superannuation entity (RSE) licensees of small APRA funds (SAFs) and single‑member approved deposit funds (SMADFs) to submit per‑fund electronic returns on asset allocation, investment flows, hedging and certain derivatives. APRA will use the data for prudential supervision and publication. The standard prescribes look‑through rules, audit assurance, timing, authorisation and recordkeeping requirements, creating an ongoing compliance and reporting burden for affected trustees and administrators.
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Direct links to the current provisions in Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2014 - SRS 801.0 - Investments and Investment Flows.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Financial Sector (Collection of Data) (reporting standard) determination No. 15 of 2014
Reporting Standard SRS 801.0 Investments and Investment Flows
Financial Sector (Collection of Data) Act 2001
I, Steven John Davies, 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. 95 of 2013, including Reporting Standard SRS 801.0 Investments and Investment Flows made under that Determination; and
(b) DETERMINE Reporting Standard SRS 801.0 Investments and Investment Flows, 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 and after 30 June 2014.
This instrument commences on the date of registration on the Federal Register of Legislative Instruments.
Dated: 2 June 2014
[Signed]
Steven John Davies
General Manager
Statistics
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 801.0 Investments and Investment Flows comprises the 21 pages commencing on the following page.
Reporting Standard SRS 801.0
Investments and Investment Flows
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 investment flows of a small APRA fund or a single member approved deposit fund.
It includes Form SRF 801.0 Investments and Investment Flows and associated specific instructions.
Authority
Purpose
Application and commencement
This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) of a small APRA fund (SAF) or a single member approved deposit fund (SMADF) within its business operations in respect of each SAF or SMADF.[1]
This Reporting Standard applies for reporting periods ending on or after 30 June 2014.
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
Subject to paragraph 8, an RSE licensee to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each year of income of each SAF or SMADF within its business operations.
If, having regard to the particular circumstances of a SAF or SMADF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 7, APRA may, by notice in writing, change the reporting periods for the particular SAF or SMADF.
The information required by this Reporting Standard must be provided to APRA:
(a) for reporting periods ending on or after 30 June 2014 but before 1 July 2015 – within four months after the end of the year of income to which the information relates;
(b) for reporting periods ending on or after 1 July 2015 – 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[3];
Chief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called;
due date means the relevant date under paragraph 9 or, if applicable, paragraph 10;
reporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 8;
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;
single member approved deposit fund (SMADF) means a superannuation entity that is an approved deposit fund, within the meaning given in section 10(1) of the SIS Act, that has only one member;
SIS Act means Superannuation Industry (Supervision) Act 1993;
small APRA fund (SAF) means a regulated superannuation fund, within the meaning given in section 10(1) of the SIS Act, which has fewer than five members; and
year of income has the meaning given in section 10(1) of the SIS Act.
| SRF 801.0: Investments and Investment Flows |
|---|
| 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 |
|---|
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:17pt"><td style="width:16.66%; 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">Asset class</span><span style="font-family:Arial, sans-serif; font-weight:bold"> type</span></p></td><td style="width:16.72%; 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">Asset </span><span style="font-family:Arial, sans-serif; font-weight:bold">d</span><span style="font-family:Arial, sans-serif; font-weight:bold">omicile</span><span style="font-family:Arial, sans-serif; font-weight:bold"> type</span></p></td><td style="width:18.44%; 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">Asset </span><span style="font-family:Arial, sans-serif; font-weight:bold">l</span><span style="font-family:Arial, sans-serif; font-weight:bold">isting</span><span style="font-family:Arial, sans-serif; font-weight:bold"> type</span></p></td><td style="width:12.28%; 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:12.28%; 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:23.62%; 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:17pt"><td style="width:16.66%; 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">(1)</span></p></td><td style="width:16.72%; 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">(2)</span></p></td><td style="width:18.44%; 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">(3)</span></p></td><td style="width:12.28%; 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">(4</span><span style="font-family:Arial, sans-serif; font-weight:bold">)</span></p></td><td style="width:12.28%; 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">(5)</span></p></td><td style="width:23.62%; 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">(</span><span style="font-family:Arial, sans-serif; font-weight:bold">6)</span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border: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">Cash</span></p></td><td style="width:16.72%; border: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">Australia</span><span style="font-family:Arial, sans-serif"> domicile</span></p></td><td style="width:18.44%; border: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">Listed</span></p></td><td style="width:12.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:12.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.62%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p styl
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