Division Instructions - Financial Sector (Collection of Data) (reporting standard) determination No. 8 of 2025 - Instructions

Instructions

Complete this table for material internally managed investments in listed or liquid unlisted assets that underlie internally managed investment options.

Report the:

 20 largest reportable exposures of the RSE, defined benefit RSE or PST to listed or liquid unlisted assets, and

 Any other reportable exposures to listed or liquid unlisted assets of at least 0.5% of total investments of the RSE, defined benefit RSE or PST.

For purposes of reporting in this table, listed or liquid unlisted assets include assets with the following characteristics:

Investment Strategic Sector Listing Type of ‘Listed’; or
Investment Strategic Sector Type of ‘Fixed Income’, ‘Fixed Income Excluding Credit’ and ‘Credit’, other than where the Investment Asset Class Characteristics 2 Type is ‘Fixed Income Private Debt’; or
Investment Strategic Sector Type of Cash.

For Cash assets, measure the reportable exposure to each Authorised Deposit-taking Institution.

For Fixed Income assets, measure the reportable exposure to each issuer or counterparty (i.e. aggregate all fixed income assets under the same issuer or counterparty for the purposes of determining if it falls within the top 20 largest exposures of the RSE, defined benefit RSE or PST or at least 0.5% of total investments of the RSE, defined benefit RSE or PST).

Refer to the illustration in Appendix A for additional guidance on the reportable exposures to be measured and reported.

Where the same internally managed investment in listed or liquid unlisted asset is held across various internal vehicles, report reportable exposures on the asset separately for each vehicle.

Column	Field name	Unique identifier	Applicable to	Valid values	Description
1	Investment Identifier Type	Y	All filers	 International Securities Identification Number (ISIN) Committee on Uniform Security Identification Procedures (CUSIP) CUSIP International Numbering System (CINS) Stock Exchange Daily Official List (SEDOL) identifier Options Clearing Corporation (OCC) Option Symbol ABN LEI APIR Code Internal Investment Identifier	Report the investment identifier type.Report publicly available (external) identifiers, where available. Otherwise, use internal investment identifier.Where there is more than one external identifier available to the investment, use the most common and apply consistently across reporting periods.
2	Investment Identifier	Y	All filers	Text (100)	Report the Investment Identifier of the investment that corresponds to the Investment Identifier Type.
3	Investment Name		All filers	Text (100)	Report the name of the investment (report the legal name where available).
4	Investment Type	Y	All filers	 Directly Held Indirectly Held	Report the investment type of the investment.
5	Number Of Interposed Internal Vehicles	Y	All filers	Integer	Report the number of internal investment vehicles between the RSE and the investment reported in this table.
6	Investment Arrangement Type	Y	All filers	 Direct Investment Co-investment Individually Managed Mandate Joint Venture Managed Investment Schemes/ Pooled Funds Other	Report the investment arrangement type of the investment.
7	Holding Vehicle Type	Y	All filers	 Unlisted Private Trust Limited Partnership General Partnership Special Purpose Vehicle Managed Investment Schemes/Pooled Funds Other Not Applicable	Report the type of vehicle that holds the investments.
8	Investment Strategic Sector Type	Y	All filers	 Cash Fixed Income Fixed Income Excluding Credit Credit Equity Property Infrastructure Alternatives Growth Alternatives Defensive Alternatives	Report the strategic sector of the investment.
9	Investment Strategic Sector Listing Type	Y	All filers	 Listed Unlisted Not Specified Not Applicable	Report the listing type of the strategic sector investment.
10	Investment Strategic Sector Domicile Type	Y	All filers	 Australian Domicile International Domicile Not Specified Not Applicable	Report the domicile type of the strategic sector of the investment.
11	Market Value Of Investments		All filers	Whole dollars	Report the market value of the investment.
12	Investment Gearing Proportion Percent		All filers	Percentage to 2 decimal places	For exposures with Investment Type of Indirectly Held, report the proportion of actual gearing of the investment vehicle that holds the asset.Report zero (0) where there is no gearing.
13	Counterparty Credit Rating Type	Y	All filers	 Grade 1 Grade 2 Grade 3 Grade 4 Grade 5 Grade 6 Grade 7 Not Applicable Not Available	Report the credit rating of the issuer or counterparty to the Fixed Income Investment. Report Not Applicable for all other asset classes.

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