Australian Prudential Regulation Authority (confidentiality) determination No. 6 of 2015 (Cth)

Australian Prudential Regulation Authority

(confidentiality) determination No. 6 of 2015

Information provided by superannuation entities under Reporting Standard SRS 100.0, SRS 110.0, SRS 110.1, SRS 160.0, SRS 160.1, SRS 210.1, SRS 260.0 SRS 320.0, SRS 320.1, SRS 330.0, SRS 330.1, SRS 330.2, SRS 520.0, SRS 530.0, SRS 530.1, SRS 531.0, SRS 533.0, SRS 540.0, SRS 600.0, SRS 601.0, SRS 610.0, SRS 610.1, SRS 610.2

Australian Prudential Regulation Authority Act 1998

I, Helen Rowell, delegate of APRA under paragraph 57(2)(b) of the Act, DETERMINE that a reporting document of a kind specified in Part 1 of the Schedule, and the specified parts of a reporting document specified in Part 2 of the Schedule, do not contain confidential information.

This determination commences upon registration on the Federal Register of Legislative Instruments.  

Note:

The effect of this instrument is that the non-confidential information (other than personal information within the meaning of the Privacy Act 1988) may be published under

subsection 56(5C) of the Australian Prudential Regulation Authority Act 1998.

Dated:           15 May 2015

[Signed]

Helen Rowell
APRA Member

Interpretation  

In this determination:

APRA means the Australian Prudential Regulation Authority.

reporting document means a reporting document within the meaning of section 13 of the

Financial Sector (Collection of Data) Act 2001.

Schedule

Part 1 (reporting documents covered by this determination)

This determination applies to information in the reporting forms given to APRA pursuant to the current and superseded reporting standards listed below, where a period of at least 14 days has elapsed from the date the RSE licensee was required to provide the information specified in the relevant reporting standard.

Current Reporting Standards

a.    Reporting Standard SRS 320.1 Statement of Financial Position

b.    Reporting Standard SRS 330.0 Statement of Financial Performance

c.    Reporting Standard SRS 330.1 Statement of Financial Performance

d.   Reporting Standard SRS 330.2 Statement of Financial Performance

e.    Reporting Standard SRS 600.0 Profile and structure (RSE licensee)

f.     Reporting Standard SRS 610.0 Membership Profile

g.    Reporting Standard SRS 610.1 Changes in Membership Profile

h.    Reporting Standard SRS 610.2 Membership Profile

Superseded Reporting Standards

a.    Reporting Standard SRS 100.0 Statement of Financial Performance (2005)

b.    Reporting Standard SRS 110.0 Statement of Financial Position (2005)

c.    Reporting Standard SRS 110.1 Selected Disclosure of Investments (2005)

d.   Reporting Standard SRS 210.1 Selected Disclosure of Investments (2005)

e.    Reporting Standard SRS 260.0 Trustee Statement (2005)

Schedule

Part 2 (Parts of reporting documents covered by this determination)

This determination applies to information in the following parts of reporting forms given to APRA, under the following reporting standards, where a period of at least 14 days has elapsed from the date RSE licensee was required to provide the information specified in the relevant reporting standard.

Parts of reporting form covered by this determination

Reporting standards

SRF 160.0 Defined Benefit Matters

1.5 Date of defined benefits measures
2.  Shortfall limit
3.1 Long term investment return assumption
3.2 Long term wage growth assumption
3.3 Long term consumer price index assumption
3.4 Date of actuarial projection assumptions
4.2 Date of weighted average term calculation
5.1 Current effective date of funding and solvency certificate
5.2 Have any notifiable events occurred?
5.3 Date of benefit certificate    
6. Age segmentation
7.1 Defined benefit interests only (column 1 member accounts only)
7.2 Defined contribution interests only (column 1 member accounts only)
7.3 Both defined benefit interests and defined contribution interests (column 1 member accounts only)
7.4 Total (column 1 member accounts only)
7.4.1 of which are: Defined benefit pensions (column 1 member accounts only)

SRF 160.1 Defined Benefit Member Flows

2.1 Total employer-sponsors
2.2 Employer-sponsors on a contribution holiday
2.7 Is participation of any employer-sponsor limited?
3.1 Benefit payments made
3.2 Benefit payments made in accordance with actual recommendations?

4.2 Total reserves

SRF 320.0 Statement of Financial Position
1. Total receivables
1.1. of which: Contributions receivable
2. Investments
3. Securities purchased under agreements to resell and securities borrowed
4. Derivative assets
5. Current tax assets
6. Deferred tax assets
7. Goodwill
8. Reinsurance assets
9. Property, plant and equipment
10. Other assets
10.1 Description of other assets
11. Total assets
12. Total payables
12.1 Benefits payable
12.2 Other payable
13. Borrowings
13.1 Description of borrowings
13.2 of which: Secured borrowings against assets of the RSE
14. Derivative liabilities
15. Securities sold under agreements to repurchase and securities loaned
16. Current tax liabilities
17. Deferred tax liabilities
18. Insurance liabilities
19. Other liabilities
19.1 Description of other liabilities
20. Total liabilities
21. Net assets available for members’ benefits
22.2 Total reserves
23. Total liability for members’ benefits
23.1 Defined contribution members’ benefits
23.2 Defined benefit members’ benefits
23.3 Unallocated contributions
24. Surplus/deficit in net assets
25.1 Net assets available for members’ benefits as at 30 June
25.2 Notional balance as at 30 June
25.3 Unaudited net assets available for members’ benefits as at 30 June

SRF 520.0 Responsible Persons Information
1.1 Existing director, executive officer and senior manager employment information
1.2 New director, executive officer and senior manager employment information
2.1 Existing RSE auditor
2.2 New RSE auditor
3.1 Existing RSE actuary
3.2 New RSE actuary
5.1 Registered address of the entity
5.2 Postal address of the entity

SRF 530.0 Investments

1.1 Total investments

1.1.1 of which: individually managed mandates

2. Directly held investments (all columns except column 3 asset listing type)

2.1 Total directly held investments

3. Indirectly held investments (all columns except column 5 asset listing type)

3.1 Total indirectly held investments

6. Hedge fund investments (all columns except column 4 value)

SRF 530.1 Investments and Investment Flows

1.1 Total investments

1.1.1. of which: Individually managed

1.1.2. of which: Leased assets

2. Directly held investments (all columns except column 3 asset listing type)

2.1 Total directly held investments

3. Indirectly held investments (all columns except column 3 asset listing type)

3.1 Total indirectly held investments

4. Indirectly held investments by vehicle

4.1 Total indirectly held investments

5.1 Total movements in directly held investments

6.1 Total movements in indirectly held investments

SRF 531.0 Investments Flows

1.1 Total movements in directly held investments

2.1 Total movements in indirectly held investments

SRF 533.0 Asset Allocation
2. Directly held and indirectly held investments

2.1 Total investments

2.2 Total assets

3.1 Total investment flows

SRF 540.0 Fees

1. Fees paid (all columns except column 2 source of payment)

3. Activity fees (all columns except column 3  source of payment)

SRF 601.0 Profile and Structure (RSE)

1. In-house assets held by the RSE

1.1 In-house assets for which the entity has an exemption from APRA

2. Value of assets held in respect of standard employer-sponsored business

3. Standard employer-sponsor details column 1 Name and column 2 ABN

5. MySuper products

6.1 How many investment options are offered?

8. PST investor information

SRS 160.0 Defined Benefit Matters

SRS 160.1 Defined Benefit Member Flows

SRS 320.0 Statement of Financial Position

SRS 520.0 Responsible Persons Information

SRS 530.0 Investments

SRS 530.1 Investments and Investment Flows

SRS 531.0 Investments Flows

SRS 533.0 Asset Allocation

SRS 540.0 Fees

SRS 601.0 Profile and Structure (RSE)