Financial Sector (Collection of Data) (reporting standard) determination No. 6 of 2025
Reporting basis and unit of measurementReporting basis and unit of measurement
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Reporting basis and unit of measurement
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.