Financial Sector (Collection of Data) (reporting standard) determination No. 22 of 2007 - LRS 220.0 - Large Exposures
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Introduction
LRF 220.0 Large Exposures (LRF 220.0) provides APRA with details of asset exposures greater than 1% of the value of assets of the fund and information about related party exposures. This enables APRA to monitor asset concentration risks and understand the type and extent of the funds dealings with related parties.
This Instruction Guide is designed to assist reporting entities in the completion of LRF 220.0. The Instruction Guide provides:
- general directions and notes regarding preparation and lodgement; and
- instructions relating to specific items.