Financial Sector (Collection of Data) (reporting standard) determination No. 95 of 2013 - SRS 801.0 - Investments and Investment Flows

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Financial Sector (Collection of Data) (reporting standard) determination No. 95 of 2013

Reporting Standard SRS 801.0 Investments and Investment Flows

Financial Sector (Collection of Data) Act 2001

I, Steven John Davies, delegate of APRA, under paragraph 13(1)(a) of the Financial Sector (Collection of Data) Act 2001 (the Act) DETERMINE Reporting Standard SRS 801.0 Investments and Investment Flows, in the form set out in the Schedule, which applies to financial sector entities to the extent provided in paragraph 3 of the reporting standard.

Under section 15 of the Act, I DECLARE that the reporting standard applies to those financial sector entities on and after 1 July 2013.

This instrument commences on the date of registration on the Federal Register of Legislative Instruments.

Dated: 3 June 2013

[signed]

Steven John Davies

General Manager

Statistics

Interpretation

In this Determination:

APRA means the Australian Prudential Regulation Authority.

financial sector entity has the meaning given by section 5 of the Act.

Schedule

Reporting Standard SRS 801.0 Investments and Investment Flows comprises the 20 pages commencing on the following page.

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Reporting Standard SRS 801.0

Investments and Investment Flows

Objective of this Reporting Standard

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the asset allocation and investment flows of a small APRA fund or a single member approved deposit fund.

It includes Form SRF 801.0 Investments and Investment Flows and associated specific instructions.

Authority

1. This Reporting Standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001.

Purpose

2. Information collected in Form SRF 801.0 Investments and Investment Flows (SRF 801.0) is used by APRA for the purposes of prudential supervision and publication.

Application and commencement

3. This Reporting Standard applies to each registrable superannuation entity (RSE) licensee (RSE licensee) of a small APRA fund (SAF) or a single member approved deposit fund (SMADF) within its business operations in respect of each SAF or SMADF.[1]

4. This Reporting Standard applies for reporting periods ending on or after 1 July 2013.

Information required

5. An RSE licensee to which this Reporting Standard applies must provide APRA with the information required by SRF 801.0 in respect of each reporting period.

Forms and method of submission

6. The information required by this Reporting Standard must be given to APRA in electronic format using the ‘Direct to APRA’ application or, where ‘Direct to APRA’ is not available, by a method notified by APRA, in writing, prior to submission.

Note: the ‘Direct to APRA’ application software (also known as ‘D2A’) may be obtained from APRA.

Reporting periods and due dates

7. Subject to paragraph 8, an RSE licensee to which this Reporting Standard applies must provide the information required by this Reporting Standard in respect of each year of income of each SAF or SMADF within its business operations.

8. If, having regard to the particular circumstances of a SAF or SMADF, APRA considers it necessary or desirable to obtain information more or less frequently than as provided by paragraph 7, APRA may, by notice in writing, change the reporting periods for the particular SAF or SMADF.

9. The information required by this Reporting Standard must be provided to APRA:

(a) for reporting periods ending on or after 1 July 2013 but before 1 July 2015 – within four months after the end of the year of income to which the information relates;

(b) for reporting periods ending on or after 1 July 2015 – within three months after the end of the year of income to which the information relates; and

(c) in the case of information provided in accordance with paragraph 8, within the time specified by notice in writing.

10. APRA may grant, in writing, an RSE licensee an extension of a due date with respect to one or more SAFs or SMADFs within its business operations, in which case the new due date for the provision of the information will be the date on the notice of extension.

Quality control

11. The information provided by an RSE licensee under this Reporting Standard must be the product of systems, procedures and internal controls that have been reviewed and tested by the RSE auditor of the SAF or SMADF to which the information relates.[2] This will require the RSE auditor to review and test the RSE licensee’s systems, procedures and internal controls designed to enable the RSE licensee to report reliable information to APRA. This review and testing must be done on:

(a) an annual basis or more frequently if necessary to enable the RSE auditor to form an opinion on the reliability and accuracy of information; and

(b) at least a limited assurance engagement consistent with professional standards and guidance notes issued by the Auditing and Assurance Standards Board as may be amended from time to time, to the extent that they are not inconsistent with the requirements of SPS 310.

12. All information provided by an RSE licensee under this Reporting Standard must be subject to systems, processes and controls developed by the RSE licensee for the internal review and authorisation of that information. It is the responsibility of the Board and senior management of the RSE licensee to ensure that an appropriate set of policies and procedures for the authorisation of information submitted to APRA is in place.

Authorisation

13. When an officer or agent of an RSE licensee provides the information required by this Reporting Standard using the ‘Direct to APRA’ software, it will be necessary for the officer or agent to digitally sign the relevant information using a digital certificate acceptable to APRA.

14. If the information required by this Reporting Standard is provided by an agent who submits using the ‘Direct to APRA’ software on the RSE licensee’s behalf, the RSE licensee must:

(a) obtain from the agent a copy of the completed form with the information provided to APRA; and

(b) retain the completed copy.

15. An officer or agent of an RSE licensee who submits the information under this Reporting Standard for, on behalf of, the RSE licensee must be authorised by either:

(a) the Chief Executive Officer of the RSE licensee; or

(b) the Chief Financial Officer of the RSE licensee.

Variations

16. APRA may, by written notice to an RSE licensee, vary the reporting requirements of SRF 801.0 in relation to that RSE licensee or one or more SAFs or SMADFs within that RSE licensee’s business operations.

Interpretation

17. In this Reporting Standard:

APRA means the Australian Prudential Regulation Authority established under the Australian Prudential Regulation Authority Act 1998;

Chief Executive Officer means the chief executive officer of the RSE licensee, by whatever name called, and whether or not he or she is a member of the Board of the RSE licensee[3];

Chief Financial Officer means the chief financial officer of the RSE licensee, by whatever name called;

due date means the relevant date under paragraph 9 or, if applicable, paragraph 10;

reporting period means a period mentioned in paragraph 7 or, if applicable, paragraph 8;

RSE auditor means an auditor appointed by the RSE licensee to perform functions under this Reporting Standard;

RSE licensee has the meaning given in section 10(1) of the SIS Act;

single member approved deposit fund (SMADF) means a superannuation entity that is an approved deposit fund, within the meaning given in section 10(1) of the SIS Act, that has only one member;

SIS Act means Superannuation Industry (Supervision) Act 1993;

small APRA fund (SAF) means a regulated superannuation fund, within the meaning given in section 10(1) of the SIS Act, which has fewer than five members; and

year of income has the meaning given in section 10(1) of the SIS Act.

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:17pt"><td style="width:16.66%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Asset class</span><span style="font-family:Arial, sans-serif; font-weight:bold"> type</span></p></td><td style="width:16.72%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Asset </span><span style="font-family:Arial, sans-serif; font-weight:bold">d</span><span style="font-family:Arial, sans-serif; font-weight:bold">omicile</span><span style="font-family:Arial, sans-serif; font-weight:bold"> type</span></p></td><td style="width:18.44%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Asset </span><span style="font-family:Arial, sans-serif; font-weight:bold">l</span><span style="font-family:Arial, sans-serif; font-weight:bold">isting</span><span style="font-family:Arial, sans-serif; font-weight:bold"> type</span></p></td><td style="width:12.28%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Value</span></p></td><td style="width:12.28%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-style:italic">of which:</span><span style="font-family:Arial, sans-serif; font-weight:bold"> </span><span style="font-family:Arial, sans-serif; font-weight:bold">C</span><span style="font-family:Arial, sans-serif; font-weight:bold">urrency hedged</span></p></td><td style="width:23.62%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-style:italic">of which</span><span style="font-family:Arial, sans-serif; font-weight:bold">: </span><span style="font-family:Arial, sans-serif; font-weight:bold">I</span><span style="font-family:Arial, sans-serif; font-weight:bold">ndividually managed mandates</span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(1)</span></p></td><td style="width:16.72%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(2)</span></p></td><td style="width:18.44%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(3)</span></p></td><td style="width:12.28%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(4</span><span style="font-family:Arial, sans-serif; font-weight:bold">)</span></p></td><td style="width:12.28%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(5)</span></p></td><td style="width:23.62%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(</span><span style="font-family:Arial, sans-serif; font-weight:bold">6)</span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Cash</span></p></td><td style="width:16.72%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Australia</span><span style="font-family:Arial, sans-serif"> domicile</span></p></td><td style="width:18.44%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Listed</span></p></td><td style="width:12.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:12.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.62%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Fixed Income</span></p></td><td style="width:16.72%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">International</span><span style="font-family:Arial, sans-serif"> domicile</span></p></td><td style="width:18.44%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Unlisted</span></p></td><td style="width:12.28%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:12.28%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.62%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Equity</span></p></td><td style="width:16.72%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Not applicable</span></p></td><td style="width:18.44%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Not applicable</span></p></td><td style="width:12.28%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.62%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Property</span></p></td><td style="width:16.72%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:18.44%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.62%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Infrastructure</span></p></td><td style="width:16.72%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:18.44%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.62%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:9pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Commodities</span></p></td><td style="width:16.72%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:18.44%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:23.62%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Other</span></p></td><td style="width:16.72%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:18.44%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:23.62%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:16.72%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:18.44%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:12.28%; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:12.28%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:23.62%; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td></tr><tr style="height:17pt"><td colspan="3" style="border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="ListParagraph" style="margin-left:18pt; text-indent:-18pt"><span style="font-family:Arial, sans-serif; display:none"><span>2.</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:Arial, sans-serif; display:none"></span></p><p style="margin-left:42.9pt; text-indent:-21.6pt"><span style="font-size:10pt"><span style="font-family:Arial, sans-serif; font-size:11pt">2.1.</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:Arial, sans-serif">Total directly held investments</span></p></td><td style="width:12.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:12.28%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span></span></p></td><td style="width:23.62%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span></span></p></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:17pt"><td style="width:16.66%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Asset class type</span></p></td><td style="width:16.66%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Asset d</span><span style="font-family:Arial, sans-serif; font-weight:bold">omicile</span><span style="font-family:Arial, sans-serif; font-weight:bold"> type</span></p></td><td style="width:16.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Asset l</span><span style="font-family:Arial, sans-serif; font-weight:bold">isting</span><span style="font-family:Arial, sans-serif; font-weight:bold"> type</span></p></td><td style="width:11%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Value</span></p></td><td style="width:15.32%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-style:italic">of which:</span><span style="font-family:Arial, sans-serif; font-weight:bold"> </span><span style="font-family:Arial, sans-serif; font-weight:bold">C</span><span style="font-family:Arial, sans-serif; font-weight:bold">urrency hedged</span></p></td><td style="width:23.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-style:italic">of which</span><span style="font-family:Arial, sans-serif; font-weight:bold">: </span><span style="font-family:Arial, sans-serif; font-weight:bold">I</span><span style="font-family:Arial, sans-serif; font-weight:bold">ndividually managed mandates</span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(1)</span></p></td><td style="width:16.66%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(2)</span></p></td><td style="width:16.68%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(3)</span></p></td><td style="width:11%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(4</span><span style="font-family:Arial, sans-serif; font-weight:bold">)</span></p></td><td style="width:15.32%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(5)</span></p></td><td style="width:23.68%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(6)</span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Cash</span></p></td><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Australia</span><span style="font-family:Arial, sans-serif"> domicile</span></p></td><td style="width:16.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Listed</span></p></td><td style="width:11%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Fixed Income</span></p></td><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">International</span><span style="font-family:Arial, sans-serif"> domicile</span></p></td><td style="width:16.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Unlisted</span></p></td><td style="width:11%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.32%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.68%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Equity</span></p></td><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Not applicable</span></p></td><td style="width:16.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Not applicable</span></p></td><td style="width:11%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Property</span></p></td><td style="width:16.66%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:16.68%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:11%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Infrastructure</span></p></td><td style="width:16.66%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:16.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:11%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Commodities</span></p></td><td style="width:16.66%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:16.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:11%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Other</span></p></td><td style="width:16.66%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:16.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:11%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:16.66%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:16.66%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:16.68%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:11%; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.32%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.68%; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td colspan="3" style="border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="ListParagraph" style="margin-left:18pt; text-indent:-18pt"><span style="font-family:Arial, sans-serif; display:none"><span>3.</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:Arial, sans-serif; display:none"></span></p><p style="margin-left:42.9pt; text-indent:-21.6pt"><span style="font-family:Arial, sans-serif; font-size:10pt"><span style="font-size:11pt">3.1.</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:Arial, sans-serif">Total indirectly held investments</span></p></td><td style="width:11%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.32%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:23.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:17pt"><td style="width:33.32%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Investment vehicle type</span></p></td><td style="width:36.88%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Investment vehicle domicile</span><span style="font-family:Arial, sans-serif; font-weight:bold"> type</span></p></td><td style="width:29.8%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Value</span></p></td></tr><tr style="height:14.15pt"><td style="width:33.32%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(1)</span></p></td><td style="width:36.88%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(2)</span></p></td><td style="width:29.8%; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(3)</span></p></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Cash management trust</span></p></td><td style="width:36.88%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Australia</span><span style="font-family:Arial, sans-serif"> domicile</span></p></td><td style="width:29.8%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Life company guaranteed</span><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:36.88%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">International</span><span style="font-family:Arial, sans-serif"> domicile</span></p></td><td style="width:29.8%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Life company investment linked</span><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:36.88%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Not applicable</span></p></td><td style="width:29.8%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Listed retail trust</span></p></td><td style="width:36.88%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Pooled superannuation trust</span><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:36.88%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Unlisted retail trust</span></p></td><td style="width:36.88%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Wholesale trust</span></p></td><td style="width:36.88%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif">Other indirect investment</span></p></td><td style="width:36.88%; border-left:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:29.8%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:15.6pt"><td style="width:33.32%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:36.88%; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:29.8%; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:15.6pt"><td colspan="2" style="border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.4pt; vertical-align:bottom"><p class="ListParagraph" style="margin-left:18pt; text-indent:-18pt"><span style="font-family:Arial, sans-serif; display:none"><span>4.</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:Arial, sans-serif; display:none"></span></p><p style="margin-left:42.9pt; text-indent:-21.6pt"><span style="font-family:Arial, sans-serif; font-size:10pt"><span style="font-size:11pt">4.1.</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:Arial, sans-serif">Total indirectly held investments</span></p></td><td style="width:29.8%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:25.5pt"><td style="width:22.56%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">I</span><span style="font-family:Arial, sans-serif; font-weight:bold">nvestment i</span><span style="font-family:Arial, sans-serif; font-weight:bold">ncome</span></p></td><td style="width:22.56%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Unrealised gains/ losses</span></p></td><td style="width:18.92%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Realised gains/ losses</span></p></td><td style="width:15.28%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Total gains/ losses</span></p></td><td style="width:20.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-style:italic">o</span><span style="font-family:Arial, sans-serif; font-style:italic">f which: </span><span style="font-family:Arial, sans-serif; font-weight:bold">F</span><span style="font-family:Arial, sans-serif; font-weight:bold">oreign exchange gains/ losses</span></p></td></tr><tr style="height:17pt"><td style="width:22.56%; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(5)</span></p></td><td style="width:22.56%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(</span><span style="font-family:Arial, sans-serif; font-weight:bold">6</span><span style="font-family:Arial, sans-serif; font-weight:bold">)</span></p></td><td style="width:18.92%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(</span><span style="font-family:Arial, sans-serif; font-weight:bold">7</span><span style="font-family:Arial, sans-serif; font-weight:bold">)</span></p></td><td style="width:15.28%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(8)</span></p></td><td style="width:20.68%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(</span><span style="font-family:Arial, sans-serif; font-weight:bold">9</span><span style="font-family:Arial, sans-serif; font-weight:bold">)</span></p></td></tr><tr style="height:17pt"><td style="width:22.56%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:18.92%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:20.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:22.56%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:22.56%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:18.92%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.28%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:20.68%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td colspan="5" style="border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p class="ListParagraph" style="margin-left:18pt; text-indent:-18pt"><span style="font-family:Arial, sans-serif; display:none"><span>5.</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:Arial, sans-serif; display:none"></span></p><p style="margin-left:42.9pt; text-indent:-21.6pt"><span style="font-family:Arial, sans-serif"><span>5.1.</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:Arial, sans-serif">Total</span><span style="font-family:Arial, sans-serif"> </span><span style="font-family:Arial, sans-serif">movements in directly held investments</span></p></td></tr><tr style="height:17pt"><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:18.92%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:20.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:25.5pt"><td style="width:22.56%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">I</span><span style="font-family:Arial, sans-serif; font-weight:bold">nvestment i</span><span style="font-family:Arial, sans-serif; font-weight:bold">ncome</span></p></td><td style="width:22.56%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Unrealised gains/ losses</span></p></td><td style="width:18.92%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Realised gains/ losses</span></p></td><td style="width:15.28%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">Total gains/ losses</span></p></td><td style="width:20.68%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-style:italic">o</span><span style="font-family:Arial, sans-serif; font-style:italic">f which: </span><span style="font-family:Arial, sans-serif; font-weight:bold">F</span><span style="font-family:Arial, sans-serif; font-weight:bold">oreign exchange gains/ losses</span></p></td></tr><tr style="height:17pt"><td style="width:22.56%; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(5)</span></p></td><td style="width:22.56%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(</span><span style="font-family:Arial, sans-serif; font-weight:bold">6</span><span style="font-family:Arial, sans-serif; font-weight:bold">)</span></p></td><td style="width:18.92%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(</span><span style="font-family:Arial, sans-serif; font-weight:bold">7</span><span style="font-family:Arial, sans-serif; font-weight:bold">)</span></p></td><td style="width:15.28%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(8)</span></p></td><td style="width:20.68%; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif; font-weight:bold">(</span><span style="font-family:Arial, sans-serif; font-weight:bold">9</span><span style="font-family:Arial, sans-serif; font-weight:bold">)</span></p></td></tr><tr style="height:17pt"><td style="width:22.56%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt dotted #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:18.92%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:20.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td style="width:22.56%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:22.56%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:18.92%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.28%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:20.68%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr><tr style="height:17pt"><td colspan="5" style="border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p class="ListParagraph" style="margin-left:18pt; text-indent:-18pt"><span style="font-family:Arial, sans-serif; display:none"><span>6.</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:Arial, sans-serif; display:none"></span></p><p style="margin-left:42.9pt; text-indent:-21.6pt"><span style="font-family:Arial, sans-serif; font-size:10pt"><span style="font-size:11pt">6.1.</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:Arial, sans-serif">Total</span><span style="font-family:Arial, sans-serif"> </span><span style="font-family:Arial, sans-serif">movements in </span><span style="font-family:Arial, sans-serif">in</span><span style="font-family:Arial, sans-serif">directly held investments</span></p></td></tr><tr style="height:17pt"><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:22.56%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:18.92%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:15.28%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td><td style="width:20.68%; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:bottom; background-color:#bfbfbf"><p style="text-align:center; font-size:10pt"><span style="font-family:Arial, sans-serif"></span></p></td></tr></tbody></table>

Reporting Form SRF 801.0

Investments and Investment Flows

Instructions

These instructions assist completion of Reporting Form SRF 801.0 Investments and Investment Flows (SRF 801.0). SRF 801.0 collects information on the asset allocation and investment flows of a small APRA fund (SAF) or single member approved deposit fund (SMADF). Information reported in SRF 801.0 is required primarily for prudential, publication and statistical purposes.

Reporting level

SRF 801.0 must be completed for each SAF or SMADF.

Reporting basis and unit of measurement

Report all items on SRF 801.0 in accordance with the Australian Accounting Standards unless 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 is free to 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 should attempt to use the same exchange rates across all returns to APRA.

Note: for the major currencies, an RSE licensee may want to use the exchange rates available in the Reserve Bank of Australia (RBA), which are available on the RBA website: http://www.rba.gov.au/statistics/hist-exchange-rates/index.html.

Items on SRF 801.0 must be reported as at the end of the reporting period or with respect to transactions that occurred during the reporting period.

Items on SRF 801.0 are to be reported as thousands of dollars and percentages. Report percentages as a whole number to one decimal place, i.e. 10 per cent is to be reported as 10.0.

Items on SRF 801.0 are to be reported on a non look through basis or a look through basis. A look through basis is where information about the underlying investments in an investment vehicle must be reported.

These instructions specify the reporting basis, unit of measurement and look through basis that applies to each item.

Specific instructions

Terms highlighted in bold italics indicate that the definition is provided in these instructions. Additional definitions are provided at the end of these instructions.

Total investments

Item 1 collects information about the domicile of investments and the extent of individually managed mandates within total investments.

Reporting basis: report item 1 as at the end of the reporting period.

Unit of measurement: report item 1 in thousands of dollars.

Look through basis: report item 1 on a non look through basis.

Directly held investments

Item 2 collects the asset class, asset domicile and asset listing type for directly held investments.

Reporting basis: report item 2 as at the end of the reporting period.

Unit of measurement: report column 4 and column 6 in thousands of dollars; report column 5 as a percentage.

Look through: report item 2 on a non look through basis.

Indirectly held investments

Item 3 collects the asset class, asset domicile and asset listing type for indirectly held investments.

Reporting basis: report item 3 as at the end of the reporting period.

Unit of measurement: report column 4 and column 6 in thousands of dollars; report column 5 as a percentage.

Look through: report item 3 on a look through basis, with reference to the investments underlying an investment vehicle. Investments in investment vehicles must be allocated to each combination of asset class type, asset domicile type and asset listing type represented in the underlying investments.

Indirectly held investments by vehicle

Item 4 collects information about the investment vehicle type and investment vehicle domicile type for indirectly held investments.

Reporting basis: report item 4 as at the end of the reporting period.

Unit of measurement: report column 3 in thousands of dollars.

Look through: report item 4 on a non look through basis.

Movements in directly held investments

Item 5 collects information about changes in value of directly held investments in each asset class, asset domicile and asset listing due to net transactions, income, gains and losses.

Reporting basis: report column 4, column 5 and column 7 with respect to transactions that occurred during the reporting period; report column 6, column 8 and column 9 as at the end of the reporting period.

Unit of measurement: report item 5 in thousands of dollars.

Look through basis: report item 5 on a non look through basis.

Movements in indirectly held investments

Item 6 collects information about changes in value of indirectly held investments by asset class, domicile and listing type within the investment vehicle, due to net transactions, income, gains and losses.

Reporting basis: report column 4, column 5 and column 7 with respect to transactions that occurred during the reporting period; report column 6, column 8 and column 9 as at the end of the reporting period.

Unit of measurement: report item 6 in thousands of dollars.

Look through basis: Report column 4 to column 9 inclusive on a look through basis. Report column 4 with respect to transactions made by the SAF or SMADF in acquiring or disposing of units of the investment vehicle; report column 5 with respect to income received by the SAF or SMADF from the investment vehicle; report column 6 to column 9 inclusive with respect to information about gains and losses reported to the SAF or SMADF by the investment vehicle. Where movements of particular asset class type, asset domicile type and asset listing type represented in the underlying investments are known, report these in column 4 to column 9 inclusive. Where only the movements for the investment vehicle are known, allocate these movements to each combination of asset class type, asset domicile type and asset listing type represented in the underlying investments as reported in item 3.

Example: An investment in a wholesale trust is reported as 80,000 Australian domicile listed equity and 1,200,000 International domicile unlisted property in item 3 column 4. The wholesale trust reports to the RSE licensee that year-to-date investment income is 10,000,000, unrealised gains are 20,000,000 and realised losses are -5,000,000 with no foreign exchange gains/losses. The RSE had a net purchase of an additional 30,000,000 units in the trust. If the RSE licensee has no further information on the breakdown of these numbers to specific asset classes, report item 6 as:

Directly held derivatives and securities lending programs

Item 7 and 8 collect information about holding of directly held derivatives and securities lending programs.

Reporting basis: report item 7 and item 8 as at the end of the reporting period.

Look through basis: Report item 7 and item 8 on a non look through basis.

Glossary of additional terms

Asset class type

Domicile type

Asset listing type

Investment vehicles

Interpretation

For the purposes of these instructions:

• RSE means a registrable superannuation entity as defined in section 10(1) of the SIS Act;
• RSE licensee has the meaning given in section 10(1) of the SIS Act;
• single member approved deposit fund (SMADF) means a superannuation entity that is an approved deposit fund, within the meaning of section 10(1) of the SIS Act, that has only one member;
• SIS Act means Superannuation Industry (Supervision) Act 1993; and
• small APRA fund (SAF) means a superannuation entity that is a regulated superannuation fund, within the meaning given in section 10(1) of the SIS Act, which has fewer than five members.

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[1] For the purposes of this Reporting Standard, an ‘RSE licensee’s business operations’ includes all activities as an RSE licensee (including the activities of each RSE of which it is the licensee), and all other activities of the RSE licensee to the extent that they are relevant to, or may impact on, its activities as an RSE licensee. For the avoidance of doubt, if the RSE licensee is trustee of more than one SAF or SMADF, the RSE licensee must separately provide the information required by the form for each SAF or SMADF within its business operations. An RSE licensee that does not have any SAFs or SMADFs within its business operations is not required to provide information under this Reporting Standard.

[2] Refer also to Prudential Standard SPS 310 Audit and Related Matters (SPS 310).

[3] Refer to Prudential Standard SPS 510 Governance.