Content of auditor’s report: annual infoContent of auditor’s report: annual information required under reporting standards made by APRA

Content of auditor’s report: annual information required under reporting standards made by APRA

1. For the purposes of paragraph 19(a)(ii) and 19(b)(i) of this Prudential Standard, the auditor’s report must address the annual information in the following reporting standards on the basis specified below in relation to each listed reporting standard:

<table cellspacing="0" cellpadding="0" style="margin-top:0pt; margin-bottom:0pt; border-collapse:collapse"><tbody><tr><td colspan="2" style="width:306.45pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Reporting </span><span style="font-family:'Times New Roman', serif; font-weight:bold">s</span><span style="font-family:'Times New Roman', serif; font-weight:bold">tandard</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Level of assurance</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(a)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 114.1 Operational Risk Financial Requirement</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Reasonable</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(b)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 320.0 Statement of Financial Position</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Reasonable</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(c)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 330.0 Statement of Financial Performance</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Reasonable</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(d)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 330.2 Statement of Financial Performance</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Limited</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(e)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 530.0 Investments</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Reasonable</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(f)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 530.1 Investments and Investment Flows</span><a id="_ftnref15"></a><a href="#_ftn15" style="text-decoration:none"><span class="FootnoteReference" style="font-family:'Times New Roman', serif; font-size:8pt; color:#000000">[15]</span></a><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Reasonable</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(g)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 531.0 Investment Flows</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Reasonable</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(h)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 533.0 Asset Allocation</span><span style="font-family:'Times New Roman', serif"> (in respect of MySuper investment options only)</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Limited</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(i)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 540.0 Fees</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Limited</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(j)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 602.0 Wind-up</span><a id="_ftnref16"></a><a href="#_ftn16" style="text-decoration:none"><span class="FootnoteReference" style="font-family:'Times New Roman', serif; font-size:8pt; color:#000000">[16]</span></a><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Reasonable</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(k)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 702.0 Investment Performance</span><span style="font-family:'Times New Roman', serif; font-style:italic"> </span><span style="font-family:'Times New Roman', serif">(in respect of MySuper investment options only)</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Limited</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(l)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 703.0 Fees Disclosed</span><span style="font-family:'Times New Roman', serif; font-style:italic"> </span><span style="font-family:'Times New Roman', serif">(in respect of MySuper products only)</span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Limited</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(m)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 800.0 Financial Statements</span><a id="_ftnref17"></a><a href="#_ftn17" style="text-decoration:none"><span class="FootnoteReference" style="font-family:'Times New Roman', serif; font-size:8pt; color:#000000">[17]</span></a><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Reasonable</span></p></td></tr><tr><td style="width:22.95pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(n)</span></span><span style="font:7pt 'Times New Roman'"></span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:272.7pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:justify; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Reporting Standard SRS 801.0 Investments and Investment Flows</span><a id="_ftnref18"></a><a href="#_ftn18" style="text-decoration:none"><span class="FootnoteReference" style="font-family:'Times New Roman', serif; font-size:8pt; color:#000000">[18]</span></a></p></td><td style="width:95.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p style="margin-top:3pt; text-align:center; font-size:12pt"><span style="font-family:'Times New Roman', serif">Reasonable</span></p></td></tr></tbody></table>