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Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This instrument revokes the earlier Determination and reissues Reporting Standard SRS 330.0, which requires RSE licensees to provide Form SRF 330.0 reporting the financial performance of each RSE, defined benefit RSE, PST and ERF in their operations (para 3, Schedule). Data must be submitted electronically (Direct to APRA), on quarterly and annual cycles with specified due‑dates, and be produced under audited systems, internal authorisation and digital signing requirements; APRA uses the information for prudential supervision, publication and ABS purposes (paras 2,5–17).
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Direct links to the current provisions in Financial Sector (Collection of Data) (reporting standard) determination No. 36 of 2015.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
Financial Sector (Collection of Data) (reporting standard) determination No. 36 of 2015
Reporting Standard SRS 330.0 Statement of Financial Performance
Financial Sector (Collection of Data) Act 2001
I, Steven Davies, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) and subsection 33(3) of the Acts Interpretation Act 1901:
(a) REVOKE Financial Sector (Collection of Data) (reporting standard) determination No. 19 of 2014, including Reporting Standard SRS 330.0 Statement of Financial Performance made under that Determination; and
(b) DETERMINE Reporting Standard SRS 330.0 Statement of Financial Performance, in the form set out in the Schedule, which applies to the financial sector entities to the extent provided in paragraph 3 of the reporting standard.
Under section 15 of the Act, I DECLARE that the reporting standard shall begin to apply to those financial sector entities, and the revoked reporting standard shall cease to apply, on 1 July 2016.
This instrument commences on date of registration on the Federal Register of Legislative Instruments.
Dated: 10 December 2015
[Signed]
Steven John Davies
General Manager, Statistics
Interpretation
In this Determination:
APRA means the Australian Prudential Regulation Authority.
financial sector entity has the meaning given by section 5 of the Act.
Schedule
Reporting Standard SRS 330.0 Statement of Financial Performance comprises the 24 pages commencing on the following page.
Reporting Standard SRS 330.0
Statement of Financial Performance
Objective of this Reporting Standard
This Reporting Standard sets out the requirements for the provision of information to APRA relating to the financial performance of a registrable superannuation entity.
It includes Form SRF 330.0 Statement of Financial Performance and associated specific instructions.
Authority
Purpose
Application and commencement
This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) in respect of each RSE, defined benefit RSE, pooled superannuation trust (PST) and eligible rollover fund (ERF) within its business operations.[1]
This Reporting Standard applies for reporting periods ending on or after 1 July 2016.
Information required
Forms and method of submission
Note: the ‘Direct to APRA’ application software (also known as ‘D2A’) may be obtained from APRA.
Reporting periods and due dates
(a) each quarter based on the year of income of the entity; and
(b) each year of income of the entity.
If, having regard to the particular circumstances of an RSE, defined benefit RSE, PST or ERF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 7(a) or 7(b), APRA may, by notice in writing, change the reporting periods for the particular RSE, defined benefit RSE, PST or ERF.
The information required by this Reporting Standard must be provided to APRA:
(a) in the case of quarterly information:
(i) for reporting periods ending on or after 1 July 2016 but before 1 July 2017 – within 35 calendar days after the end of the quarter to which the information relates[2]; and
(ii) for reporting periods ending on or after 1 July 2017 – within 28 calendar days after the end of the quarter to which the information relates; and
(b) in the case of annual information, within three months after the end of the year of income to which the information relates; and
(c) in the case of information provided in accordance with paragraph 8, within the time specified by notice in writing.
Quality control
(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.
Information reported solely for the purposes of the ABS (identified by ‘[ABS]’ in the relevant item) is not required to be audited or tested by the RSE auditor of the RSE, defined benefit RSE, PST or ERF to which the information relates.
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.
An RSE licensee must ensure that information identified as being provided solely for the purposes of the ABS is as accurate as possible. Where accurate information is not readily available to be provided in respect of information provided solely for the purposes of the ABS, an RSE licensee may report a careful estimate where that estimate is the product of systems, processes and controls developed by the RSE licensee for this purpose.
Authorisation
When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using the ‘Direct to APRA’ software, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate acceptable to APRA.
If the information required by this Reporting Standard is provided by an agent who submits using the ‘Direct to APRA’ software on the RSE licensee’s behalf, the RSE licensee must:
(a) obtain from the agent a copy of the completed form with the information provided to APRA; and
(b) retain the completed copy.
(a) the Chief Executive Officer of the RSE licensee; or
(b) the Chief Financial Officer of the RSE licensee.
Variations
Interpretation
APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998;
Chief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[4];
Chief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called;
defined benefit RSE means an RSE that is a defined benefit fund within the meaning given in Prudential Standard SPS 160 Defined Benefit Matters;
due date means the relevant date under paragraph 9 or, if applicable, paragraph 10;
eligible rollover fund (ERF) has the meaning given in section 10(1) of the SIS Act;
pooled superannuation trust (PST) has the meaning given in section 10(1) of the SIS Act;
reporting period means a period mentioned in paragraph 7(a) or 7(b) or, if applicable, paragraph 8;
RSE means a registrable superannuation entity as defined in section 10(1) of the SIS Act that is not a defined benefit RSE, PST, ERF, small APRA fund or single member approved deposit fund[5];
RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard;
RSE licensee has the meaning given in section 10(1) of the SIS Act;
SIS Act means Superannuation Industry (Supervision) Act 1993; and
year of income has the meaning given in section 10(1) of the SIS Act.
| SRF 330.0: Statement of Financial Performance |
|---|
| Australian Business Number | Institution Name |
|---|---|
| RSE | |
| Reporting Period | Scale Factor |
| Quarterly, Annual | Thousands |
| Reporting Consolidation | |
| Solo Books |
| Members' benefits flows |
|---|
| Members' benefits flows in |
|---|
| 1.1. Employer contributions | |
|---|---|
| 1.1.1. of which: Super guarantee contributions | |
| 1.1.2. of which: Salary sacrifice contributions | |
| 1.2. Member contributions | |
| 1.2.1. of which: KiwiSaver scheme contributions | |
| 1.2.2. Personal contributions | |
| 1.2.3. Government co-contributions | |
| 1.2.4. Low income super contributions | |
| 1.2.5. Other member contributions | |
| 1.2.5.1. Details of other member contributions | |
| Description | Value |
| (1) | (2) |
| 1.3. Defined benefit contributions | |
| 1.3.1. of which: Employer defined benefit contributions [ABS] | |
| 1.3.2. of which: Member defined benefit contributions [ABS] | |
| 1.4. Gross contributions | |
| 1.5. Contribution tax | |
| 1.6. Contribution surcharge | |
| 1.7. Net after tax contributions | |
| 1.8. Rollovers | |
| 1.8.1. of which: SMSF rollovers | |
| 1.9. Successor fund transfers | |
| 1.10. Units issued (PST only) | |
| 1.11. Other members’ benefits flows in | |
| 1.11.1. Details of other members’ benefits flows in | |
| Description | Value |
| (1) | (2) |
| 1.12. Total members’ benefits flows in |
| 2. Members’ benefits flows out |
|---|
| 2.1. Benefit payments | |
|---|---|
| 2.1.1. Lump sum benefit payments | |
| 2.1.2. Pension benefit payments | |
| 2.1.3. of which: PAYG withholding tax | |
| 2.1.4. of which: KiwiSaver scheme benefit payments | |
| 2.2. Rollovers | |
| 2.2.1. of which: SMSF rollovers | |
| 2.3. Successor fund transfers | |
| 2.4. Repatriation to employer sponsor | |
| 2.5. Payments to unit holders (PST only) | |
| 2.6. Other members’ benefits flows out | |
| 2.6.1. Details of other members’ benefits flows out | |
| Description | Value |
| (1) | (2) |
| 2.7. Total members’ benefits flows out | |
| 3. Net members' benefits flows |
| Superannuation activities |
|---|
| 4. Investment income |
|---|
| 4.1. Interest revenue | |
|---|---|
| 4.2. Dividend revenue | |
| 4.3. Rental income | |
| 4.4. Trust distributions | |
| 4.5. Total investment income | |
| 4.6. Impairment expense | |
| 4.7. Investment income after impairment expense |
| 5. Gains/losses on investments |
|---|
| 5.1. Unrealised gains/losses | |
|---|---|
| 5.2. Realised gains/losses | |
| 5.3. Total gains/losses | |
| 5.3.1. of which: Physical foreign exchange gains/losses | |
| 5.3.2. of which: Derivative foreign exchange gains/losses |
| 6. Other investment income | |
| 6.1. Details of other investment income | |
| Description | Value |
| (1) | (2) |
| 7. Investment income and gains/losses | |
| 8. Operating income | |
| 8.1. of which: Fee and commission income [ABS] |
| 9. Investment expenses |
|---|
| 9.1. Associated with Investment management base fee | | | --------------------------------------------------
This is an opening excerpt, not the complete document.