CTHRepealedLegislation
Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2014 - SRS 531.0 Investment Flows
Movements in directly held investmentsMovements in directly held investments
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Movements in directly held investments
Item 1 collects changes in value of directly held investments in each asset class, asset domicile, asset listing, fixed income type and fixed income currency type due to net transactions, income, gains and losses.
Reporting basis: report column 6, column 7 and column 9 with respect to transactions that occurred during the reporting period; report column 8, column 10 and column 11 as at the end of the reporting period.
Unit of measurement: report item 1 in thousands of dollars.
Look through basis: report item 1 on a non look through basis.
| Item 1 | Report directly held investments in item 1. Indirectly held investments must be reported in item 2.Report, for each combination of asset class type, asset domicile type, asset listing type fixed income type, fixed income currency type: the asset class type in column 1, the asset domicile type in column 2, the asset listing type in column 3, the fixed income type in column 4, the fixed income currency type in column 5, net transactions in column 6, investment income in column 7, unrealised gains / losses in column 8, realised gains / losses in column 9, total gains / losses in column 10 and the portion of total gains / losses that are due to foreign exchange gains / losses in column 11.Column 10 is a derived item. Report total gains / losses reported in column 10 as equal to the sum of unrealised gains / losses reported in column 8 and realised gains / losses reported in column 9.Item 1.1 is a derived item. Report total movements in directly held investments in item 1.1 as equal to the sum of values reported in the corresponding column in item 1 column 7 to column 11 inclusive.The asset class types are: cash, fixed income, equity, property, infrastructure, commodities and other.The asset domicile types are: Australia domicile, international domicile and ‘not applicable’. Where the asset domicile is not known, report asset domicile type as ‘not applicable’.The asset listing types are: listed, unlisted and ‘not applicable’. Report asset listing type as ‘not applicable’ for asset class type cash or fixed income. Where the asset listing is not known, report asset listing type as ‘not applicable’.The fixed income types are: Government debt, non Government debt, mortgage debt, credit and ‘not applicable’. Fixed income types are only applicable to the asset class type fixed income. For asset class type fixed income, where the fixed income type is not known, report fixed income type as ‘not applicable’.The fixed income currency types are: Australian dollars, other currency and ‘not applicable’. Fixed income currency types are only applicable to the asset class type fixed income. For asset class type fixed income, where the fixed income currency is not known, report fixed income currency as ‘not applicable’.An investment is to be reported as asset class type ‘other’ for reasons including, but not limited to, (a) an RSE licensee does not have sufficient information about an investment to classify it into one or more asset classes; or (b) an investment is in a different category than the combinations of: asset class type, asset domicile type, asset listing type, fixed income type and fixed income currency type.Exclude investments from asset class type ‘other’ investments that are in multi-asset class investment vehicles such as cash management trust, life company capital guaranteed, life company investment linked, listed retail trust, pooled superannuation trust, unlisted retail trust, and wholesale trust. Investments in these investment vehicles must be allocated to each asset class, asset domicile, asset listing, fixed income type and fixed income currency represented in the underlying investment.Examples of other investments include: hedge funds, mezzanine debt, convertible debt.Examples of listed equity investments include: common shares, preference shares. Exchange traded funds (ETFs) and listed trusts are to be allocated to the asset class of the underlying asset. Include equity ETFs, and listed equity trusts in listed equity. Exclude non-equity ETFs and listed trusts such as: fixed income ETFs, commodity ETFs, listed property trusts and listed infrastructure trusts.Examples of unlisted equity investments include: venture capital, private equity.Examples of commodities include: precious metals, agricultural natural resources, energy, livestock, commodity ETFs, exchange traded commodities (ETCs). |
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