Reporting Form SRF 611.0

Member Accounts

Instruction Guide

This instruction guide is designed to assist in the completion of Reporting Form SRF 611.0 Member Accounts (SRF 611.0).

General directions and notes

Reporting level

SRF 611.0 must be completed for each RSE, defined benefit RSE and ERF.

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

Report all items on SRF 611.0 in accordance with the Australian Accounting Standards unless otherwise specified.

Member accounts are to be reported as whole numbers and members’ benefits are to be reported in whole dollars.

Items on SRF 611.0 must be reported as at the end of the reporting period.

Specific instructions

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: Member accounts

Report, as at the end of the reporting period, the number of member accounts and the value of members’ benefits for each unique combination of age, sex, members’ benefit bracket and inactive status for the members of the of the RSE, defined benefit RSE or ERF.