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Financial Sector (Collection of Data) (reporting standard) determination No. 46 of 2023
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Financial Sector (Collection of Data) (reporting standard) determination No. 46 of 2023
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This instruction guide is designed to assist in the completion of Reporting Form SRF 705.1 Investment Performance (SRF 705.1).
General directions and notes
SRF 705.1 must be completed for each registrable superannuation entity (RSE), defined benefit RSE and eligible rollover fund (ERF).
Tables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.
The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.
Amounts in SRF 705.1 are to be reported as percentages, whole numbers or numbers with decimals as specified. Percentages are to be reported as an unconverted number to two decimal places or as specified. For example, 12.34 per cent is to be reported as 0.1234.
Items on SRF 705.1 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.
Terms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).
Specific instructions
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.
Report the investment objectives detailed in the table below for each investment option as at the end of the reporting period. Where the investment objectives differ by superannuation product or investment menu, this should be indicated by use of the appropriate identifier in these fields, otherwise make use of “ALL” as described above.
| Column | Field name | Unique identifier | Applicable to | Valid values | Description |
|---|---|---|---|---|---|
| 1 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |
| 2 | Investment Menu Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier. The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0. |
| 3 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |
| 4 | Return Objective Start Date | All filers | Date values (dd/mm/yyyy) | Report the start date of the return objective. | |
| 5 | Return Measurement Type | All filers | Gross Investment ReturnGross Investment Return Net Of FeesNet Investment ReturnNet Return | Report the return measurement. | |
| 6 | Return Objective Benchmark Text | All filers | Free text | Report the benchmark. | |
| 7 | Return Margin Percent | All filers | Percentage to 4 decimal places | Report the return margin as a percentage per annum. | |
| 8 | Investment Horizon Years Number | All filers | Number to 2 decimal places. | Report the investment horizon in years. |
Report the information in this table for each investment option that was available to members for some or all of the reporting period. Where the investment option commenced or ceased during the reporting period, report for the period for which it was available. Where values differ by superannuation product or investment menu, this should be indicated by use of the appropriate identifier in these fields, otherwise make use of “ALL” as described above.
Report columns 1 to 8 with respect to transactions that occurred during the reporting period. Report columns 9 and 10 as at the end of the reporting period.
Returns reported should be the effective rate earned for the reporting period and should not be converted to an annual or other rate.
Where the investment option type is Separately Managed Account or Managed Discretionary Account, report the investment objective of the model portfolio.
| Column | Field name | Unique identifier | Applicable to | Valid values | Description |
|---|---|---|---|---|---|
| 1 | Fees And Costs Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the fees and costs arrangement identifier that the performance relates to. The fees and costs arrangement identifier must correspond to a fees and costs arrangement identifier reported in SRF 605.0. |
| 2 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |
| 3 | Investment Menu Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier. The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0. |
| 4 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |
| 5 | Return Measurement Comparison Type | All filers | Gross Investment Return Net Of FeesNet Investment Return | Report the comparison return type.This is required in order to allow comparison of returns between investment options.In most cases, this will be the Net Investment Return of the investment option.Where the tax for the investment option is determined on a member by member basis rather than as an aggregate for the investment option, the Gross Investment Return Net Of Fees should be used instead. | |
| 6 | Return Measurement Comparison Percent | All filers | Percentage to 4 decimal places | Report the comparison return (%) as a percentage. | |
| 7 | Return Measurement Option Type | All filers | Gross Investment ReturnGross Investment Return Net Of FeesNet Investment ReturnNet Return | Report the option return type. This is the type of return used for measuring the option return, for the purpose of comparison with the return objective target return. |
This instruction guide is designed to assist in the completion of Reporting Form SRF 705.2 Investment Objectives (SRF 705.2).
General directions and notes
SRF 705.2 must be completed for each registrable superannuation entity (RSE), defined benefit RSE and eligible rollover fund (ERF).
Tables described in this reporting form list each of the data fields required to be reported. The data fields are listed sequentially in the column order that they will appear in the reported data set. Constraints on the data that can be reported for each field have also been provided.
The Unique identifier column indicates which field or fields form the primary key of the table. Where a field has ‘Y’ in the Unique identifier column, this denotes that this field forms part of the primary key for the table. A blank cell in the Unique identifier column means that the field does not form part of the primary key for the table. Any specific combination of values in the fields that form the primary key of a table must not appear on more than one row in that table when reported.
Amounts in SRF 705.2 are to be reported as percentages, whole numbers or numbers with decimals as specified. Percentages are to be reported as an unconverted number to two decimal places or as specified. For example, 12.34 per cent is to be reported as 0.1234.
Items on SRF 705.2 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period as specified.
Terms highlighted in bold italics indicate that the definition is provided in Reporting Standard SRS 101.0 Definitions for Superannuation Data Collections (SRS 101.0).
Specific instructions
SRF 705.2 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 Item 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 with the Investment Option Category Type of 'Annuity’;
investment options which are reported on SRF 605.0 with the Investment Option Category Type of 'Insurance Only’;
investment options which are reported on SRF 605.0 under the Superannuation Product Category Type of ‘Insurance Only’;
investment options which are reported on SRF 605.0 under the Superannuation Product Category Type of ‘Whole of Life or Endowment’; and
investment options which solely underlie 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.
Report the information in this table for each investment option, that is not an external product investment option, that was available to members for some or all of the reporting period. Where the investment option commenced or ceased during the reporting period, report for the period for which it was available. Where values differ by superannuation product or investment menu, this should be indicated by use of the appropriate identifier in these fields, otherwise make use of “ALL” as described above.
Report columns 1 to 6 with respect to transactions that occurred during the reporting period.
Returns reported should be the effective rate earned for the reporting period and should not be converted to an annual or other rate.
| Column | Field name | Unique identifier | Applicable to | Valid values | Description |
|---|---|---|---|---|---|
| 1 | Fees And Costs Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the fees and costs arrangement identifier that the performance relates to. The fees and costs arrangement identifier must correspond to a fees and costs arrangement identifier reported in SRF 605.0. |
| 2 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |
| 3 | Investment Menu Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier. The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0. |
| 4 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |
| 5 | Return Objective Target Return Description Text | All filers | Free text | Report the return objective target return description.This is a description of how the return objective target return was calculated for the reporting period. | |
| 6 | Return Objective Target Return Percent | All filers | Percentage to 4 decimal places | Report the return objective target return as a percentage. |
Report the information in this table for each external product investment option that was available to members for some or all of the reporting period. Where the investment option commenced or ceased during the reporting period, report for the period for which it was available. Where values differ by superannuation product or investment menu, this should be indicated by use of the appropriate identifier in these fields, otherwise make use of “ALL” as described above.
Report columns 1 to 6 with respect to transactions that occurred during the reporting period.
Returns reported should be the effective rate earned for the reporting period and should not be converted to an annual or other rate.
| Column | Field name | Unique identifier | Applicable to | Valid values | Description |
|---|---|---|---|---|---|
| 1 | Fees And Costs Arrangement Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the fees and costs arrangement identifier that the performance relates to. The fees and costs arrangement identifier must correspond to a fees and costs arrangement identifier reported in SRF 605.0. |
| 2 | Superannuation Product Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the superannuation product identifier. The superannuation product identifier must correspond to a superannuation product identifier reported in SRF 605.0. |
| 3 | Investment Menu Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment menu identifier. The investment menu identifier must correspond to an investment menu identifier reported in SRF 605.0. |
| 4 | Investment Option Identifier | Y | All filers | No more than 20 alpha-numeric characters (with no special characters) | Report the investment option identifier. The investment option identifier must correspond to an investment option identifier reported in SRF 605.0. |
| 5 | Return Objective Target Return Description Text | All filers | Free text | Report the return objective target return description.This is a description of how the return objective target return was calculated for the reporting period. | |
| 6 | Return Objective Target Return Percent | All filers | Percentage to 4 decimal places | Report the return objective target return as a percentage. |
| 8 | Return Measurement Option Percent | All filers | Percentage to 4 decimal places | Report the option return (%) as a percentage. |
| 9 | Return Investment Five Year Volatility Comparison Percent | All filers | Percentage to 2 decimal places | Report the volatility of comparison return (5 years) as at the end of the reporting period.If the volatility of comparison return (5 years) cannot be determined, this field should be left blank. |
| 10 | Return Investment Ten Year Volatility Comparison Percent | All filers | Percentage to 2 decimal places | Report the volatility of comparison return (10 years) as at the end of the reporting period.If the volatility of comparison return (10 years) cannot be determined, this field should be left blank. |