Division Movements in indirectly held investments - Financial Sector (Collection of Data) (reporting standard) determination No. 23 of 2014 - SRS 531.0 Investment Flows - Movements in indirectly held investments

Movements in indirectly held investmentsMovements in indirectly held investments

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Movements in indirectly held investments

Item 2 collects changes in value of indirectly held investments by asset class, asset domicile, asset listing, fixed income type and fixed income currency type, within the investment vehicle, 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 2 in thousands of dollars.

Look through basis: Report column 6 to column 11 inclusive on a look through basis. Report column 6 with respect to transactions made by the RSE in acquiring or disposing of units of the investment vehicle; report column 7 with respect to income received by the RSE from the investment vehicle; report column 8 to column 11 inclusive with respect to information about gains and losses reported to the RSE by the investment vehicle. Where movements of particular asset class type, asset domicile type, asset listing, fixed income and currency type represented in the underlying investments are known, report these in column 6 to column 11 inclusive. Where only the movements for the investment vehicle are known, allocate these movements to each combination of asset class type, asset domicile type, asset listing, fixed income and currency type represented in the underlying investments as reported in item 3 on Reporting Form SRF 530.0 Investments.

Example: An investment in a wholesale trust is reported as 80,000 Australian domicile listed equity and 1,200,000 International domicile unlisted property in item 3 on Reporting Form SRF 530.0 Investments. The wholesale trust reports to the RSE licensee that year-to-date investment income is 10,000,000, unrealised gains are 20,000,000 and realised losses are -5,000,000 with no foreign exchange gains/losses. The RSE had a net purchase of an additional 30,000,000 units in the trust. If the RSE licensee has no further information on the breakdown of these numbers to specific asset classes, report item 2 as:

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
Equity	Australia	Listed	NA	NA	12,000	4,000	8,000	-2,000	6,000	0
Property	International

Cash	Represents cash on hand and demand deposits, as well as cash equivalents. Cash equivalents represent short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. Reference: Australian Accounting Standards.
Fixed income	Represents a loan, placement or debt security. Loans are financial assets that are created when a creditor lends funds directly to a debtor, and are evidenced by documents that are non negotiable. Placements are liabilities of entities not described as authorised deposit-taking institutions, e.g. State treasuries. Debt securities are securities which represent borrowed funds which must be repaid by the issuer with defined terms including the notional amount (amount borrowed), an identifiable return and maturity/renewal date. Includes: short and long-term debt securities.
Equity	Represents an ownership interest in a business, trust or partnership. Includes: common shares, preference shares and units. Excludes: units in property trusts, units in infrastructure trusts.
Property	Represents an investment in real estate where the earnings and capital value are dependent on cash flows generated by the property through sale or rental income.

Infrastructure	Represents the basic physical systems of a country, state or region including transportation, communication, utilities, and public institutions.
Commodities	Represents natural resources that are either grown or extracted from the ground and are often used as inputs in the production of other goods or services.

Australian domicile	Represents investments issued in Australia.
International domicile	Represents investments issued outside Australia.

Listed	Represents financial instrument that is traded through an Australian or international stock exchange.
Unlisted	Represents financial instrument that is not traded through an Australian or international stock exchange.

Government debt	Represents a debt security issued by a federal, state, territory or local governments, or corporations owned or controlled by a federal, state, territory or local government.
Non Government debt	Represents a debt security issued by a corporation that is not owned or controlled by a federal, state, territory or local government.
Mortgage debt	Represents a debt security where specific mortgage assets are provided as collateral.
Credit	Represents a loan, a placement or a debt security where specific non-mortgage assets are provided as collateral.

Australian dollars	Represents an investment denominated in Australian dollars.
Other currency	Represents an investment denominated in a currency other than Australian dollars.

Cash management trust	Represents a unit trust which is governed by a trust deed which generally confines its investments (as authorised by the trust deed) to financial securities available through the short-term money market. Cash management trusts issue units in the trust that are redeemable by the unit holder on demand.
Life company guaranteed	Represents the provision of benefits calculated by reference to units, the value of which are guaranteed by the contract not to be reduced and provides for the account to be increased, within the meaning given in s. 14.2 of the Life Insurance Act 1995.
Life company investment linked	Represents the provision of benefits calculated by reference to a running account under the contract and provides for the account to be increased, within the meaning given in s. 14.2 of the Life Insurance Act 1995.
Listed retail trust	Represents a collective investment vehicle with units on issue listed on an Australian or an international stock exchange which provides exposure to a diversified portfolio of investments and can be accessed by retail clients, at low entry levels, as defined in the Corporations Act 2001.
Pooled superannuation trust	Represents a type of collective investment trust where an investment manager invests the assets of superannuation funds, approved deposit funds and other pooled superannuation trusts. Excludes: unitised investments with life companies where the original or primary investment is an insurance or investment policy.
Unlisted retail trust	Represents a collective investment vehicle that is not listed on an Australian or international stock exchange, provides exposure to a diversified portfolio of investments and can be accessed by retail clients, at low entry levels, as defined in the Corporations Act 2001.
Wholesale trust	Represents a collective investment vehicle that provides exposure to a diversified portfolio of investments and can be accessed by wholesale clients only, at high entry levels, as defined in the Corporations Act 2001.

Cash management trust

Represents a unit trust which is governed by a trust deed which generally confines its investments (as authorised by the trust deed) to financial securities available through the short-term money market. Cash management trusts issue units in the trust that are redeemable by the unit holder on demand.

Life company guaranteed

Represents the provision of benefits calculated by reference to units, the value of which are guaranteed by the contract not to be reduced and provides for the account to be increased, within the meaning given in s. 14.2 of the Life Insurance Act 1995.

Life company investment linked

Represents the provision of benefits calculated by reference to a running account under the contract and provides for the account to be increased, within the meaning given in s. 14.2 of the Life Insurance Act 1995.

Listed retail trust

Represents a collective investment vehicle with units on issue listed on an Australian or an international stock exchange which provides exposure to a diversified portfolio of investments and can be accessed by retail clients, at low entry levels, as defined in the Corporations Act 2001.

Pooled superannuation trust

Represents a type of collective investment trust where an investment manager invests the assets of superannuation funds, approved deposit funds and other pooled superannuation trusts. Excludes: unitised investments with life companies where the original or primary investment is an insurance or investment policy.

Unlisted retail trust

Represents a collective investment vehicle that is not listed on an Australian or international stock exchange, provides exposure to a diversified portfolio of investments and can be accessed by retail clients, at low entry levels, as defined in the Corporations Act 2001.

Wholesale trust

Represents a collective investment vehicle that provides exposure to a diversified portfolio of investments and can be accessed by wholesale clients only, at high entry levels, as defined in the Corporations Act 2001.