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Financial Sector (Collection of Data) (reporting standard) determination No. 6 of 2025
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Financial Sector (Collection of Data) (reporting standard) determination No. 6 of 2025
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This instruction guide is designed to assist in the completion of Reporting Form SRF 551.0 Liquidity Supply (SRF 551.0). This form collects information on the liquidity supply of RSEs and investment options within RSEs.
SRF 551.0 must be completed for each RSE, defined benefit RSE and pooled superannuation trust (PST).
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.
Report all items on SRF 551.0 in accordance with the Australian Accounting Standards, except where otherwise specified.
Assets and liabilities denominated in currencies other than AUD are to be converted to AUD using the mid-point rate (of market buying and selling spot quotations) effective as at the end of the reporting period. An RSE licensee may use those AUD exchange rates that it judges to be a representative closing mid-market rate as at the end of the reporting period. However, to ensure consistency across related returns and to assist in the reconciliation between these returns, an RSE licensee must use the same exchange rates across all returns submitted to APRA.
Amounts in SRF 551.0 are to be reported as whole dollars.
Items on SRF 551.0 must be reported as at the end of the reporting period.
Tables 1, 2, 3 and 4 are to be reported for internally managed investment option only.
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
Report columns 1 to 4 as at the end of the reporting period.
Instructions
Report the value of the investment that can be redeemed for cash in Column 2, for each of the time periods in Column 1.
Where a liquidity stress test has been conducted during the reporting period, report the value of investments that can be redeemed for cash in column 3, for each of the time periods in column 1, based on the relevant worst case liquidity stress scenario of the RSE licensee’s liquidity stress testing.
| Column | Field name | Unique identifier | Applicable to | Valid values | Description |
|---|---|---|---|---|---|
| 1 | Redeemable For Cash | Y | All filers | 1 Day Or Less2 To 3 Days4 To 7 Days8 To 30 Days31 To 90 DaysGreater than 90 Days | Report the time period that the investment can be redeemed to cash given any constraints associated with the redemption or disposal of the investment.For example, for listed equities when reporting ‘Redeemable Investment Value Amount’ how much of the RSE’s holdings can be reasonably redeemed for cash at or near carrying value given daily trading volume. Similarly, in the case of investment in pooled vehicles how much of the RSE’s holdings can be redeemed for cash at or near carrying value given the redemption constraints for that investment. |
| 2 | Redeemable Investment Value Amount | All filers | Whole dollars | Report the value of the investment that can be redeemed for cash under normal market conditions.Report the value of investment on an incremental basis (i.e. not cumulative basis). The investment value to be reported under each time periods are to be mutually exclusive such that the sum of all reported values would be equivalent to the total investment value of the RSE. | |
| 3 | Redeemable Investment Value Amount (Stressed) | All filers | Whole dollars | Report the value after stressed returns but before cashflows. This should reflect the RSE licensee’s liquidity assumptions about the liquidity profile of investments under its worst case liquidity stress test scenario. | |
| 4 | Liquidity Stress Test Date | All filers | Date DD/MM/YYYY | Report the date of board (or board delegate) approval of the liquidity stress test. |