Financial Sector (Collection of Data) (reporting standard) determination No. 46 of 2023
Attribution of data to superannuation prAttribution of data to superannuation product, investment menu or investment option
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Attribution of data to superannuation product, investment menu or investment option
SRF 705.1 must be completed in respect of each investment option offered by the RSE excluding the following:
investment options which are permitted to be aggregated in Table 3 of Reporting Form SRF 605.0 RSE Structure (SRF 605.0);
investment options which solely underlie defined benefits;
investment options which are reported on SRF 605.0 under investment option category Annuity;
products which are reported on SRF 605.0 under the Superannuation Product Category Type of ‘Insurance Only’ or ‘Whole of Life or Endowment’; and
investment options which solely underlie products with the Superannuation Product Category Type of ‘Insurance Only’ or ‘Whole of Life or Endowment’.
Where the data is applicable to all members in the investment option, the RSE licensee must report data for that investment option and report ‘ALL’ for the remaining RSE structure levels.
Where the data varies depending on the superannuation product and/or investment menu, the RSE licensee must report data for each relevant combination of superannuation product, investment menu and investment option.
Therefore, the RSE does not need to report every combination of superannuation product, investment menu and investment option that they have, only those combinations that lead to distinct return objectives, returns or volatilities being reported.
Where the investment option type is Separately Managed Account or Managed Discretionary Account, report the investment objective of the model portfolio.