Section 7 - Financial Sector (Collection of Data) (reporting standard) determination No. 25 of 2015 - SRS 801.0 - Investments and Investment Flows - Reporting periods and due dates

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) within three months after the end of the year of income to which the information relates; and

(b) in the case of information provided in accordance with paragraph 8, within the time specified by notice in writing.

APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more SAFs or SMADFs within its business operations, in which case the new due date for the provision of the information will be the date on the notice of extension.

Quality control

The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the SAF or SMADF to which the information relates.[2] This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:

(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.

All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies and procedures for the authorisation of information submitted to APRA is in place.

Authorisation

<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">Asset class type</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">Asset domicile type</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">Asset listing type</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">Value</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">of which: Currency hedged</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">of which: Individually managed mandates</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">(1)</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">(2)</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">(3)</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">(4)</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">(5)</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">(6)</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">Cash</td><td style="width:16.72%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Australia domicile</td><td style="width:18.44%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Listed</td><td style="width:12.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:12.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:23.62%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></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">Fixed Income</td><td style="width:16.72%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">International domicile</td><td style="width:18.44%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Unlisted</td><td style="width:12.28%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:12.28%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.62%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></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">Equity</td><td style="width:16.72%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Not applicable</td><td style="width:18.44%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Not applicable</td><td style="width:12.28%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.62%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></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">Property</td><td style="width:16.72%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:18.44%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.62%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></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">Infrastructure</td><td style="width:16.72%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:18.44%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.62%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></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">Commodities</td><td style="width:16.72%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:18.44%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.62%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></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">Other</td><td style="width:16.72%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:18.44%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.62%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:17pt"><td style="width:16.66%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:16.72%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:18.44%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:12.28%; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.62%; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:17pt"><td colspan="3" style="border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">2.2.1. Total directly held investments</td><td style="width:12.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:12.28%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:23.62%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td></tr></tbody></table> ``` <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">Asset class type</td><td style="width:16.66%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">Asset domicile type</td><td style="width:16.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">Asset listing type</td><td style="width:11%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">Value</td><td style="width:15.32%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">of which: Currency hedged</td><td style="width:23.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">of which: Individually managed mandates</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">(1)</td><td style="width:16.66%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">(2)</td><td style="width:16.68%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">(3)</td><td style="width:11%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">(4)</td><td style="width:15.32%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">(5)</td><td style="width:23.68%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">(6)</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">Cash</td><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Australia domicile</td><td style="width:16.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Listed</td><td style="width:11%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:15.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:23.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></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">Fixed Income</td><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">International domicile</td><td style="width:16.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Unlisted</td><td style="width:11%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:15.32%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.68%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></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">Equity</td><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Not applicable</td><td style="width:16.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Not applicable</td><td style="width:11%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></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">Property</td><td style="width:16.66%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:16.68%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></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">Infrastructure</td><td style="width:16.66%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:16.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></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">Commodities</td><td style="width:16.66%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:16.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></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">Other</td><td style="width:16.66%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:16.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:17pt"><td style="width:16.66%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:16.66%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:16.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:11%; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:23.68%; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:17pt"><td colspan="3" style="border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">3.3.1. Total indirectly held investments</td><td style="width:11%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:15.32%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:23.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:17pt"><td style="width:33.32%; 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">Investment vehicle type</td><td style="width:36.88%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">Investment vehicle domicile type</td><td style="width:29.8%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">Value</td></tr><tr style="height:14.15pt"><td style="width:33.32%; 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">(1)</td><td style="width:36.88%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">(2)</td><td style="width:29.8%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">(3)</td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Cash management trust</td><td style="width:36.88%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Australia domicile</td><td style="width:29.8%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Life company guaranteed</td><td style="width:36.88%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">International domicile</td><td style="width:29.8%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Life company investment linked</td><td style="width:36.88%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Not applicable</td><td style="width:29.8%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Life company other</td><td style="width:36.88%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Listed retail trust</td><td style="width:36.88%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Pooled superannuation trust</td><td style="width:36.88%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Unlisted retail trust</td><td style="width:36.88%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Wholesale trust</td><td style="width:36.88%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Other indirect investment</td><td style="width:36.88%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:5.45pt"><td style="width:33.32%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:36.88%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:29.8%; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:15.6pt"><td colspan="2" style="border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom">4.4.1. Total indirectly held investments</td><td style="width:29.8%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:25.5pt"><td style="width:22.56%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Investment income</td><td style="width:22.56%; 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">Unrealised gains/ losses</td><td style="width:18.92%; 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">Realised gains/ losses</td><td style="width:15.28%; 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">Total gains/ losses</td><td style="width:20.68%; 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">of which: Foreign exchange gains/ losses</td></tr><tr style="height:17pt"><td style="width:22.56%; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">(5)</td><td style="width:22.56%; 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">(6)</td><td style="width:18.92%; 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">(7)</td><td style="width:15.28%; 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">(8)</td><td style="width:20.68%; 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">(9)</td></tr><tr style="height:17pt"><td style="width:22.56%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"></td><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:18.92%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:15.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:20.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"></td></tr><tr style="height:17pt"><td style="width:22.56%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:22.56%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:18.92%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:15.28%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:20.68%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:17pt"><td colspan="5" style="border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">5.5.1. Total movements in directly held investments</td></tr><tr style="height:17pt"><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:18.92%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:15.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:20.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td></tr></tbody></table> ``` <table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:25.5pt"><td style="width:22.56%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">Investment income</td><td style="width:22.56%; 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">Unrealised gains/ losses</td><td style="width:18.92%; 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">Realised gains/ losses</td><td style="width:15.28%; 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">Total gains/ losses</td><td style="width:20.68%; 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">of which: Foreign exchange gains/ losses</td></tr><tr style="height:17pt"><td style="width:22.56%; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom">(5)</td><td style="width:22.56%; 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">(6)</td><td style="width:18.92%; 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">(7)</td><td style="width:15.28%; 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">(8)</td><td style="width:20.68%; 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">(9)</td></tr><tr style="height:17pt"><td style="width:22.56%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"></td><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:18.92%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"></td><td style="width:15.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:20.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"></td></tr><tr style="height:17pt"><td style="width:22.56%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:22.56%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:18.92%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:15.28%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td><td style="width:20.68%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"></td></tr><tr style="height:17pt"><td colspan="5" style="border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom">6.6.1. Total movements in indirectly held investments</td></tr><tr style="height:17pt"><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:18.92%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:15.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td><td style="width:20.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"></td></tr></tbody></table> ```

Australian Business Number	Institution Name

Reporting Period	Scale Factor	Reporting Consolidation

	Directly held derivatives
7. Directly held derivatives	Yes
	No

	Securities lending program
8. Securities lending program	Yes
	No

Item 1	Item 1.1 column 1 is a derived item. Report total investments in item 1.1 column 1 as the sum of:the total value of directly held investments reported in item 2 column 4; andthe total value of indirectly held investments reported in item 4 column 3.Item 1.1 column 2 is a derived item. Report the portion of total investments that is domicile type Australia domicile in item 1.1 column 2 as the sum of:the total value of directly held investments reported in item 2 column 4 where domicile type in item 2 column 2 is reported as Australia domicile; andthe total value of indirectly held investments reported in item 4 column 3 where investment vehicle domicile type in item 4 column 2 is reported as Australia domicile.Item 1.1.1 column 1 is a derived item. Report the portion of total investments that is invested via an individually managed mandate in item 1.1.1 column 1 as the sum of:the total value of directly held investments which are individually managed mandates reported in item 2 column 6; andthe total value of indirectly held investments which are individually managed mandates reported in item 3 column 6.Report the portion of total investments that is invested via an individually managed mandate and that is domicile type Australia domicile in item 1.1.1 column 2. This represents directly held investments which are individually managed mandates reported in item 2 column 6 where domicile type in item 2 column 2 is reported as Australia domicile and indirectly held investments which are individually managed mandates and the investment vehicle domicile type is Australia domicile.
Investments	Represents the purchase of a financial product or other item of value with an expectation of favourable future returns. Excludes: derivative assets, derivative liabilities and property, plant and equipment.
Individually managed mandate	Represents an asset portfolio managed by an investment manager in accordance with a formal agreement. Excludes: derivative assets and derivative liabilities.
Directly held	Represents investments made by the RSE in its own name. Includes: investments held by a custodian in trust for the RSE.
Indirectly held	Represents an investment made via an investment vehicle.

Item 5	Report directly held investments in item 5. Indirectly held investments must be reported in item 6.Report, for each combination of asset class type, asset domicile type and asset listing type: the asset class type in column 1, the asset domicile type in column 2, the asset listing type in column 3, net transactions in column 4, investment income in column 5, unrealised gains / losses in column 6, realised gains / losses in column 7, total gains / losses in column 8 and the portion of total gains / losses that are due to foreign exchange gains / losses in column 9.Column 8 is a derived item. Report total gains / losses in column 8 as equal to the sum of unrealised gains / losses reported in column 6 and realised gains / losses reported in column 7.Item 5.1 column 5 to column 9 inclusive are derived items. Report total movements in directly held investments in item 5.1 column 5 to column 9 inclusive as equal to the sum of values reported in the corresponding column in item 5.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’. Asset domicile is the domicile of the assets identified when applying the look through requirements, not the domicile of the investment vehicle.The asset listing types are: listed, unlisted and ‘not applicable’. Report asset listing type as ‘not applicable’ for asset class type cash. Where the asset listing is not known, report asset listing type 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 and asset listing type.Exclude investments from asset class type ‘other’ investments that are in multi-asset class investment vehicles such as pooled superannuation trust, cash management trust, listed retail trust, unlisted retail trust, unlisted wholesale trust, life company capital guaranteed, life company other and life company investment linked. Investments in these investment vehicles must be allocated to each asset class, asset domicile and asset listing type 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. 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, ETCs.
Net transactions	Represents the net of all acquisition and disposal transactions, which involve the exchange of valuable consideration between counterparties.
Investment income	Represents gross revenue in the form of income or distributions from investments. Includes: interest, dividends, rental income, trust distributions.
Unrealised gains/losses	Represents changes in the value of investments as a result of remeasurement changes in the market value of investments. Includes: impairment charges and provisions.
Realised gains/losses	Represents changes in the value of investments as a result of closing or disposal of investments.
Foreign exchange gains/losses	Represents changes in the value of investments as a result of unrealised and realised changes in currency exchange rates which are used to translate or value investments.

7Reporting periods and due dates

Get a plain-English read of 7

	Value	Australia domicile
	(1)	(2)
1.1. Total investments
1.1.1. of which: Individually managed mandates

Asset class type	Asset domicile type	Asset listing type	Net transactions
(1)	(2)	(3)	(4)
Cash	Australia domicile	Listed
Fixed income	International domicile	Unlisted
Equity	Not applicable	Not applicable
Property
Infrastructure
Commodities
Other

(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)
Equity	Australia	Listed	12,000	4,000	8,000	-2,000	6,000	0
Property	International	Unlisted	18,000	6,000	12,000	-3,000	9,000	0

Item 7	If the SAF or SMADF has directly held investments in exchange traded derivatives or over the counter derivatives, report ‘yes’ in item 7; otherwise, report ‘no’.
Exchange traded derivative	Represents a standardised derivative contract transacted on a recognised stock exchange, subject to daily mark-to-market and margin settlements.
Over the counter derivative	Represents a derivative contract transacted between individual counterparties outside a recognised stock exchange, with contract details negotiated by those parties.

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, listed investment companies 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.

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 payable under an investment account contract, where an investment account contract is a contract within the meaning given in s. 14(2) of the Life Insurance Act 1995.
Life company investment linked	Represents the provision of benefits payable under an investment-linked contract, where an investment-linked contract is a contract within the meaning given in s. 14(4) of the Life Insurance Act 1995.
Life company other	Represents any investment in a life company that does not otherwise fall into the definition of ‘life company guaranteed’ or ‘life company investment linked’.
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.