Division Table 1: Out Of Cycle Valuations — Mater - Financial Sector (Collection of Data) (reporting standard) determination No. 8 of 2025 - Table 1: Out Of Cycle Valuations — Material Unlisted Investments

Table 1: Out Of Cycle Valuations – Material Unlisted Investments

This table must be completed for all reportable exposures reported in SRF 553.1, where an out of cycle revaluation has occurred during the reporting period.

Where an out of cycle valuation adjustment is triggered by the revaluation of an underlying investment in an indirectly held investment, report details of the underlying investment in columns 11 to 14.

Column	Field name	Unique identifier	Applicable to	Valid values	Description
1	Investment Identifier	Y		Text (100)	Report the investment identifier of the investment subject to out of cycle valuation.The investment identifier must correspond to the investment identifier reported in SRF 553.1.
2	Opening Value Of The Investment		All filers	Whole Dollars	Report the pre-adjustment net asset value of the investment subject to the out of cycle valuation.
3	Out Of Cycle Valuation Trigger Date	Y	All filers	Date	Report the date when the out of cycle valuation event, metric or indicator was triggered, or the earliest date when the RSE licensee commenced the out of cycle valuation review.
4	Out Of Cycle Valuation Trigger Event Type		All filers	 Asset-related Event Market-related Event Member-related Event Other	Report the type of trigger event or indicator for the out of cycle valuation review.
5	Description Of The Out Of Cycle Valuation Trigger Per Policy		All filers	Text (100)	Report the valuation trigger event, metric or indicator as outlined in the RSE licensee's Board approved Valuation Policy. Include in the description any quantitative value of the trigger level of metric.
6	Description Of The Out Of Cycle Valuation Trigger At Trigger Date		All filers	Text (100)	Report details of the actual out of cycle valuation trigger event at trigger date. Include quantitative details where relevant.
7	Out Of Cycle Value Adoption Date	Y	All filers	Date	Report the date when the out of cycle valuation adjustment was incorporated into the value of the investment option.
8	Out Of Cycle Value Adopted		All filers	Whole dollars	Report the value of the investment adopted following an out of cycle valuation review.
9	Approver Of Valuation	Y	All filers	 Board Investment Committee Or Equivalent Valuation Committee Other Board Level Committee CFO Or Equivalent Other RSE Licensee Executive Management Level Investment Committee Other Management Level Committee Other	Report the RSE licensee authority that approved the out of cycle valuation.
10	Valuer Type	Y	All filers	 Investment Manager Independent Valuer Appointed By The Investment Manager Other Service Provider For The Investment manager Independent Valuer Appointed By The RSE Licensee Internal - RSE Licensee Other Service Provider For The RSE Licensee Independent Valuer Appointed By Investee Company Not Available	Report the Valuer Type for the out of cycle valuations reported.
11	Investment Identifier Type Of Underlying Investment		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 Not Applicable Not Available	Where an out of cycle valuation is triggered by the revaluation of an underlying investment, 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.
12	Investment Identifier Of Underlying Investment		All filers	Text (100)	Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the investment identifier of underlying investment. Otherwise, leave this field blank.
13	Underlying Investment Name		All filers	Text (100)	Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the name of the underlying investment. Otherwise, leave this field blank.
14	Percentage Holdings In Underlying Investment		All filers	Percentage to 2 decimal places	Where an out of cycle valuation is triggered by the revaluation of an underlying investment, report the percentage holdings in the underlying investment. Percentage holdings should be calculated using the pre revaluation investment value. Otherwise, leave this field blank.

Table 1: Out Of Cycle Valuations — MaterTable 1: Out Of Cycle Valuations — Material Unlisted Investments

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Table 1: Out Of Cycle Valuations – Material Unlisted Investments