Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2025
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This instruction guide is designed to assist in the completion of Reporting Form SRF 604.0 RSE Licensee (SRF 604.0). This form collects information on the structure of each RSE licensee’s business operations.
General directions and notes
Reporting level
SRF 604.0 must be completed for each RSE licensee in respect of its business operations.
Reporting tables
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.
Reporting basis and units of measurement
Amounts in SRF 604.0 are to be reported as percentages or whole numbers. Percentages are to be reported as an unconverted number to two decimal places. For example, 12.34 per cent is to be reported as 0.1234.
Definitions
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
Table 1: RSE Licensee Governing Rules
Report the RSE licensee governing rules as at the end of the reporting period.
Column
Field name
Unique identifier
Applicable to
Valid values
Description
1
Australian Financial Services (AFS) Licence Number
Y
All filers
6 digit valid AFSL
Report the RSE licensee's Australian Financial Services (AFS) Licence Number.
2
RSE Licensee Profit Status Type
All filers
Not For Profit StatusFor Profit Status
Report the RSE licensee’s profit status type.
Part Specific instructions - Financial Sector (Collection of Data) (reporting standard) determination No. 9 of 2025 - Specific instructions | Zoe
3
RSE Licensee Board Representation Type
All filers
Equal Representation Required By LegislationEqual Representation Required By Governing RulesNon Equal Representation
Report the RSE licensee’s board representation type.
4
Minimum Board Size
All filers
Whole numbers
Report the minimum board size as defined by governance requirements. If the RSE licensee does not have a board specified minimum board size, leave this field blank.
5
Length Of Board Approved Director Term
All filers
Whole numbers
Report the length of a director’s term in years. If the RSE licensee does not have a board approved director term, leave this field blank.
6
Maximum Director Tenure
All filers
Whole numbers
Report the board approved maximum director tenure in years. If the RSE licensee has not specified a maximum tenure for directors, leave this field blank.
7
Date Of Last Board Performance Assessment
All filers
Date values (dd/mm/yyyy)
Report the date of the last board performance assessment, that is assessment of the board’s performance relative to its objectives.
8
Date Of Last Board Capability Review
All filers
Date values (dd/mm/yyyy)
Report the date of the last board capability review, which includes the assessment of the mix of skills the board currently has or is looking to achieve.
Table 2: RSE Licensee Ownership Structure
Report the RSE licensee ownership structure and shareholders of the RSE licensee as at the end of the reporting period. No look through to ownership of the RSE licensee shareholders is required.
Column
Field name
Unique identifier
Applicable to
Valid values
Description
1
RSE Licensee Ownership Type
All filers
Financial Services Corporation OwnershipEmployee Sponsor (Non-Public Sector) OwnershipPublic Sector Organisation OwnershipNominating Organisation OwnershipPublic Company OwnershipOther Ownership Type
Report the RSE licensee ownership type.
2
Details of Other Ownership Type
All filers
Free text
Report the description of the other ownership type.
3
Shareholder Type
All filers
IndividualCompanyNot Applicable
Report the shareholder type for all shareholders in the RSE licensee. Report each shareholder as a separate line item.
Report the title of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, report ‘Not Applicable’.
5
Given Name(s)
All filers
Free text
Report the given name(s) of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, leave this field blank.
6
Family Name(s)
All filers
Free text
Report the family name or surname of the owner, where the shareholder type is an individual. Where the shareholder type is a company or not applicable, leave this field blank.
7
Shareholder Is Director Of The RSE Licensee
All filers
YesNoNot Applicable
Report if the shareholder is a director of the RSE licensee. Where the shareholder type is a company or not applicable, report ‘Not Applicable’.
8
Shareholder Also Shareholder Of Connected Entity
All filers
YesNo
Report if the shareholder is also a shareholder of a connected entity of the RSE licensee.
9
Company Name
All filers
Free text
Report the company name of the owner, where the shareholder type is a company. Where the shareholder type is an individual or not applicable, leave this field blank.
10
Company ABN
All filers
11 digit valid ABN
Report the company ABN of the owner, where the shareholder type is a company. Where the shareholder type is an individual or not applicable, leave this field blank.
11
Ownership Proportion Percent
All filers
Percentage to 2 decimal places
Report the proportion of entity ownership held by each shareholder.
Table 3A: RSE Licensee Directors
Report each individual who was a director on the board of the RSE licensee at any time during the reporting period.
Column
Field name
Unique identifier
Applicable to
Valid values
Description
1
Director Identification Number
Y
All filers
15 digit valid Director Identification Number
Report the Director Identification Number from the Australian Business Registry Services for each director that was on the board during the reporting period. Report each director as a separate line.
2
Director Type
All filers
Independent DirectorNon-Affiliated DirectorExecutive DirectorNon-Executive DirectorAlternate Director
Report the director type.
3
Director Representative Type
All filers
Member RepresentativeEmployer RepresentativeParent Company RepresentativeIndependent - Not Applicable
Report the director representative type of the director. Where director type = independent director, report 'Independent - Not Applicable'.
4
Name Of Representation Entity
All filers
Free text
For each director where the director representative type is member representative, employer representative or parent company representative, report the name of the entity or nominating organisation the director is representing. If director representative type is ‘Independent - Not Applicable’, leave this field blank.
5
Representation Entity ABN
All filers
ABN Integer
For each entity listed, report the ABN of the entity. If director representative type is ‘Independent - Not Applicable’, leave this field blank.
Report the family name or surname of the director.
9
Gender
All filers
FemaleMaleNon-binaryOtherNot Stated Or Inadequately Described
Report the gender of the director.
10
Year of Birth
All filers
Date values (yyyy)
Report the year of birth of the director.
11
Director Remuneration
All filers
Whole dollars
Report the total director remuneration (including superannuation) paid to and/or paid in relation to the director for the financial year being reported. Include all committee or consulting fees in relation to the RSE Licensee. Where a director is not directly remunerated for performing their role but is compensated by another organisation, such as an employer-sponsor or other sponsoring organisation, apportion the value of remuneration that relates to their role as director and report this value.
12
Position Start Date
All filers
Date values (dd/mm/yyyy)
Report the director's commencement date on the board.
13
Position End Date
All filers
Date values (dd/mm/yyyy)
Where the director ceased to be a board member during the reporting period, report the date that the director's role ceased. Where the director's role has not ceased during the period, then leave this field blank.
14
Member Of The RSE
All filers
YesNo
Report if the director is a member of an RSE of the RSE Licensee.
15
Director Of Other Entity Count
All filers
Whole numbers
If the director has been a member of other boards of directors during the reporting period, report the total number of directorships they have held in the reporting period. Do not include self-managed superannuation funds, family-owned corporations, corporate trustees of family trusts, or charitable organisations. If they have not been a director of any other boards, then leave this field blank.
16
Employee Of Another Entity Count
All filers
Whole numbers
If the director has been an employee of another entity during the reporting period, report the total number of entities where they were employed during the reporting period. If they have not been employed at another entity, then leave this field blank.
Table 3B: RSE Licensee Directors – Other Directorships
For any director of the RSE licensee who is also a board member of any of the following entity types:
ASX-listed entity;
APRA-regulated entity (apart from the RSE licensee);
Material Service Provider; or
Connected Entity,
report details of all other entities where the director of the RSE licensee has been a board member during the reporting period.
For reporting periods ending 30 June 2025 or 30 September 2025 only: Report details of all other entities where the director of the RSE licensee was a board member as at the end of the reporting period.
Column
Field name
Unique identifier
Applicable to
Valid values
Description
1
Director Identification Number
Y
All filers
15 digit valid Director Identification Number
Report the Director Identification Number from the Australian Business Registry Services for each director that was also a board member, during the reporting period, of one of the entity types listed in the instructions. Report each director as a separate line.
2
Other Directorships Entity Name(s)
Y
All filers
Free text
Where the director is also a board member of an entity type listed in the instructions, report the business name of each entity. Where the director is or has been a board member of multiple entities during the reporting period, report each unique combination of Director Identification Number and entity name on a separate line.
3
Other Directorships Entity ABN
All filers
11 digit valid ABN
Report the ABN of each entity.
4
Other Directorships Status Type
All filers
NewNo ChangeCeased
Report the status for the other directorships record.Report ‘New’ if this is a new directorship being reported for the first time.Report ‘No Change’ if there has been no change to the directorship since it was last reported.Report ‘Ceased’ if the directorship has ceased since it was last reported.
5
Position Start Date
Y
All filers
Date values (dd/mm/yyyy)
Report the director’s commencement date on the board of one of the entity types listed in the instructions.
6
Position End Date
All filers
Date values (dd/mm/yyyy)
Where the director ceased to be a board member of one of the entity types listed in the instructions during the reporting period, report the date that the director's role ceased. Where the director's role has not ceased during the period, then leave this field blank.
7
Other Directorships - ASX Listed Entity
All filers
YesNo
Report if the entity is a listed on the Australian Stock Exchange (ASX).
8
Other Directorships - Other APRA Regulated Entity
All filers
YesNo
Report if the entity is an APRA-regulated entity.
9
Other Directorships – Connected Entity
All filers
YesNo
Report if the entity is a connected entity of the RSE licensee.
10
Other Directorships – Material Service Provider
All filers
YesNo
Report if the entity is a material service provider to the RSE licensee.
11
Material Service Provider With Shareholding Relationship With RSE Licensee
All filers
YesNoNot Applicable
Report if the material service provider has a shareholding relationship with the RSE licensee. If the entity is a not a material service provider to the RSE licensee, report ‘Not Applicable’.
Table 3C: RSE Licensee Directors – Other Employment
For any director of the RSE licensee who is:
Employed in any capacity, including on a consultancy basis, in any of the following entity types:
ASX-listed entity;
APRA-regulated entity (apart from the RSE licensee);
Material service provider; or
Connected entity; or
Employed in any other entity where that employment comprises more than 50% of their time on a Full Time Equivalent basis, report details of all other entities where the director has been employed during the reporting period. Do not report other board directorships in this reporting table.
For reporting periods ending 30 June 2025 or 30 September 2025 only: Report details of all other entities where the director of the RSE licensee was employed as at the end of the reporting period.
Column
Field name
Unique identifier
Applicable to
Valid values
Description
1
Director Identification Number
Y
All filers
15 digit valid Director Identification Number
Report the Director Identification Number from the Australian Business Registry Services for each director that was also employed, during the reporting period, at one of the entity types listed in the instructions. Report each director as a separate line.
2
Employer Name
Y
All filers
Free text
Where the director was also employed, during the reporting period, at one of the entity types listed in the instructions, report the business name of the entity. Where the director is or has been employed by multiple entities during the reporting period, report each unique combination of Director Identification Number and employer name on a separate line.
3
Employer ABN
All filers
11 digit valid ABN
Report the ABN of each entity.
4
Position Start Date
Y
All filers
Date values (dd/mm/yyyy)
Report the director’s commencement date in the role.
5
Position End Date
All filers
Date values (dd/mm/yyyy)
Where the director’s role ceased during the reporting period, report the date that the director’s role ceased. Where the director’s role has not ceased during the period, then leave this field blank.
6
Executive Or Other Employee Of Another Entity
All filers
Employee - ExecutiveEmployee - Other
Where the director is an employee of another entity, report whether they were employed in an executive or other role.
7
Other Employment - ASX Listed Entity
All filers
YesNo
Report if the entity is a listed on the Australian Stock Exchange (ASX).
8
Other Employment - Other APRA Regulated Entity
All filers
YesNo
Report if the entity is an APRA-regulated entity.
9
Other Employment - Material Service Provider
All filers
YesNo
Report if the entity is a material service provider to the RSE licensee.
10
Other Employment - Connected Entity
All filers
YesNo
Report if the entity is a connected entity of the RSE licensee.
Table 4: Board and Board Committees
Report each committee operated by the RSE licensee during the reporting period. Each committee, including the board, must be identified by a unique board and board committee identifier in Table 4. Where a board or board committee type is not listed in Column 2, “Other Committees” must be reported along with the “Name(s) Of Other Committees” in Column 3. This includes committees where functions may be combined, for example “Audit” and “Risk and Compliance Committee”, and any special purpose and/or ad-hoc committees that operated during the reporting period.
Column
Field name
Unique identifier
Applicable to
Valid values
Description
1
Board And Board Committee Identifier
Y
All filers
No more than 100 alpha-numeric characters (with no special characters)
Report the board and board committee identifier for the board and all board committees.
2
Board Or Board Committee Type
All filers
BoardRemuneration, People and Culture CommitteeAudit CommitteeInvestments CommitteeNominations CommitteeRisk And Compliance CommitteeTechnology CommitteeMember Services CommitteeClaims CommitteeValuation CommitteeOther Committees
Report the board or board committee type for all committees operated by the RSE licensee during the reporting period. Report each board or board committee as a separate line item.
3
Name(s) Of Other Committees
All filers
Free text
Where there are other committees not otherwise specified, report the name(s) of the other committees. Report each other committee as a separate line item.
4
Group Board Remuneration Committee
All filers
YesNo
Report if the board remuneration committee is a group board remuneration committee.
5
Number Of Committee Members
All filers
Whole numbers
Report the size of the board and all board committees, including any vacancies.
6
Number Of Committee Members Who Are Not Directors
All filers
Whole numbers
Report the number of board committee members, with voting rights, who are not board directors.
7
Number Of Meetings Held
All filers
Whole numbers
For the reporting period, report the number of meetings held for the board and each board committee.If the board remuneration committee is a group board remuneration committee, report the total number of meetings held for that committee.
Table 5: Attendees of Board and Board Committee Meetings
For all board committee members who are directors of the RSE licensee, report each individual who was a member of any board committee operated by the RSE licensee at any time during the reporting period and, for each member, the number of board committee meetings attended during the reporting period. For any Group Board committees, such as Group Board Remuneration Committee, this table is only required to be completed for directors who are also members of the Group Board committee.
This information is not required to be reported for committee members who are not directors of the RSE licensee.
Column
Field name
Unique identifier
Applicable to
Valid values
Description
1
Board And Board Committee Identifier
Y
All filers
No more than 20 alpha-numeric characters (with no special characters)
Report the board and board committee identifier for the board and all board committees.
2
Director Identification Number
Y
All filers
15 digit valid Director Identification Number
For committee members who are directors of the RSE licensee, report the director identification number from the Australian Business Registry Services. Report each board and board committee member for each committee as a separate line.
3
Position Start Date
Y
All filers
Date values (dd/mm/yyyy)
For all board committees and committee members, report the date the person became a member of the board committee.
4
Position End Date
All filers
Date values (dd/mm/yyyy)
For all board committees and committee members who ceased membership of a board committee during the reporting period, report the date they ceased their role on the board committee. If board committee member did not cease their role during the reporting period, leave this field blank.
5
Number Of Board And Board Committee Meetings Attended
All filers
Whole numbers
Report the number of board and board committee meetings attended by each board and board committee member. Report each board committee member for each committee as a separate line.
6
Chairperson Of Board Or Board Committee
All filers
YesNo
Report if the director was the chairperson of the board or board committee during the reporting period.