Table 4: Investment Option Investment CaTable 4: Investment Option Investment Calls On Liquidity

Table 4: Investment Option Investment Calls On Liquidity

SRF 551.1 Table 4 must be completed for the following types of internally managed investment options within an RSE, defined benefit RSE or PST:

 investment options which underlie a MySuper Product;

 investment options with a Liquidity Provider Type of ‘Liquidity Provider’ as reported in Table 1 of Reporting Form SRF 605.1 Investment Option Transaction and Pricing Attributes (SRF 605.1) for the same reporting period;

 investment options with actual allocation of 20% or more to unlisted assets as reported in Table 2 of Reporting Form SRF 550.0 Asset Allocation (SRF 550.0) and with an investment value of at least $50 million. For the purposes of reporting in this form, unlisted assets include Unlisted Property, Unlisted Infrastructure, Unlisted Equity, Unlisted Alternatives and Private Debt;

 investment options with a 100% benchmark allocation to Investment Strategic Sector Type of ‘Cash’ as reported in Table 1 of SRF 550.0 and with an investment value of at least $50 million.

The following types of investment option are excluded from SRF 551.1 Table 4:

investment options which are permitted to be aggregated in Table 3 of SRF 605.0;
investment options which are reported on SRF 605.0 under investment option category Annuity; and

investment options which solely underlie products with the Superannuation Product Category Type of ‘Insurance Only’ or ‘Whole of Life or Endowment’.

Instructions

Items on SRF 551.1 Table 4 must be reported with respect to transactions that occurred during the reporting period.

For each investment option, report the dollar value of actual net cash flows within the reporting period in Column 6, for the relevant combination of Taxation Status and Cash Flow Type.

Where derivatives are managed at the RSE level, APRA expects RSE licensees to apportion margining or contract settlements to each relevant investment option, including in scope option.

Where a liquidity stress test has been conducted during the reporting period, report the estimated value of net cash inflows or outflows based on the relevant worst case liquidity stress test scenario of the RSE licensee’s liquidity stress testing in Column 7, for the relevant combination of Taxation Status and Cashflow Type.

In Column 8, report the assumed number of days used to calculate the estimated stressed net cash flows in Column 7 based on the RSE licensee’s liquidity stress testing. The liquidity stress test relied upon in this Table must be the same as the test reported in SRF 551.0 Table 1.