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Financial Sector (Collection of Data) (reporting standard) determination No. 5 of 2025

Reporting Standard SRS 550.0 Asset Allocation

Financial Sector (Collection of Data) Act 2001

I, Andrew Robertson, 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:

1. revoke Financial Sector (Collection of Data) (reporting standard) determination No. 42 of 2023, including Reporting Standard SRS 550.0 Asset Allocation made under that determination; and

2. determine Reporting Standard SRS 550.0 Asset Allocation, in the form set out in the Schedule, which applies to financial sector entities to the extent provided in paragraph 3 of that reporting standard.

Under section 15 of the Act, I declare that Reporting Standard SRS 550.0 Asset Allocation shall begin to apply to those financial sector entities, and that the revoked reporting standard shall cease to apply, at the start of the day after the day this instrument is registered on the Federal Register of Legislation.

This instrument commences at the start of the day after the day it is registered on the Federal Register of Legislation.

Dated: 30 April 2025

Andrew Robertson

Chief Data Officer

Technology and Data Division

Interpretation

In this instrument:

APRA means the Australian Prudential Regulation Authority.

Federal Register of Legislation means the register established and maintained under section 15A of the Legislation Act 2003.

financial sector entity means financial sector entities of a kind referred to in paragraphs 5(2)(a) to (d) of the Act.

Schedule

Reporting Standard SRS 550.0 Asset Allocation comprises the document commencing on the following page.

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Reporting Standard SRS 550.0

Asset allocation

Objective of this reporting standard

This Reporting Standard sets out requirements for the provision of information to APRA relating to the asset allocation and investments of registrable superannuation entities (RSE), defined benefit RSEs and pooled superannuation trusts.

It includes Reporting Form SRF 550.0 Asset Allocation, Reporting Form SRF 550.1 Investments and Currency Exposure, Reporting Form SRF 550.3 Derivative Transactions, Reporting Form SRF 550.4 Margining and Risk Mitigation for Non-Centrally Cleared Derivatives, associated specific instructions and Appendix A: Asset class hierarchy.