Prudential and Reporting Standards for Superannuation

This Prudential Standard establishes requirements for the provision, to the Board and senior management of an RSE licensee, of independent advice in relation to the operations, financial position and risk controls of the business operations of the RSE licensee. This advice is designed to assist the Board and senior management in carrying out their responsibilities for the sound and prudent management of the business operations of the RSE licensee. This Prudential Standard outlines the roles and responsibilities of the RSE auditor of an RSE licensee. It also outlines the obligations of an RSE licensee to make arrangements to enable an RSE auditor to fulfil his or her responsibilities.

This Prudential Standard sets out minimum foundations for good governance of an RSE licensee. Its objective is to ensure that an RSE licensee’s business operations are managed soundly and prudently by a competent Board, which can make reasonable and impartial business judgements in the best interests of beneficiaries and which duly considers the impact of its decisions on beneficiaries.

Prudential Standard SPS 510 Governance (SPS 510) sets out APRA’s requirements in relation to the governance of a registrable superannuation entity (RSE) licensee’s (RSE licensee’s) business operations. This PPG aims to assist an RSE licensee in complying with those requirements and, more generally, to outline prudent practices in relation to certain governance matters.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the business operations of an RSE licensee. It includes Form SRF 600.0 Profile and Structure (RSE Licensee) and associated specific instructions and must be read in conjunction with Prudential Standard SPS 510 Governance.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the profile and structure of a registrable superannuation entity. It includes Form SRF 601.0 Profile and Structure (RSE) and associated specific instructions.

The objective of this Prudential Standard is to ensure that APRA-regulated entities maintain remuneration arrangements which appropriately incentivise individuals to prudently manage the risks they are responsible for, and that there are appropriate consequences for poor risk outcomes.

This PPG sets out guidance for all APRA-regulated entities on remuneration practices, to support Prudential Standard CPS 511 Remuneration (CPS 511). CPS 511 sets out requirements to ensure entities maintain remuneration arrangements which appropriately incentivise individuals to prudently manage the risks they are responsible for, and apply consequences for poor risk outcomes.   |  File type: PDF  |  File size: 735.25 KB

This Prudential Standard sets out minimum requirements for RSE licensees in determining the fitness and propriety of individuals to hold positions of responsibility. Its objective is to ensure that an RSE licensee prudently manages the risks posed to its business operations by having persons acting in responsible positions who are not fit and proper.

Prudential Standard SPS 520 Fit and Proper (SPS 520) sets out APRA’s requirements in relation to assessing the fitness and propriety of responsible persons of an RSE licensee. This PPG aims to assist an RSE licensee in complying with those requirements and, more generally, to outline prudent practices in relation to fitness and propriety.  |  File type: PDF  |  File size: 380.2 KB

This guidance assists with Responsible Persons reporting in D2A.   |  File type: PDF  |  File size: 6 KB

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the responsible persons of an RSE licensee. It includes Form SRF 520.0 Responsible Persons Information and associated specific instructions and must be read in conjunction with Prudential Standard SPS 520 Fit and Proper.

This Prudential Standard establishes requirements for the identification, avoidance and management of conflicts of duty and interest by an RSE licensee. These requirements are essential to ensure that an RSE licensee and its responsible persons meet legislative obligations in Part 6 of the Superannuation Industry (Supervision) Act 1993.

Prudential Standard SPS 521 Conflicts of Interest (SPS 521) sets out APRA’s requirements in relation to an RSE licensee’s management of conflicts of interest and duty. This PPG aims to assist an RSE licensee in complying with those requirements and, more generally, to outline prudent practices in relation to conflicts of interest.   |  File type: PDF  |  File size: 239.03 KB

This Reporting Standard sets out the requirements for the provision of information to APRA relating to movements in the investments of a registrable superannuation entity. It includes Form SRF 532.0 Investment Exposure Concentrations and associated specific instructions and must be read in conjunction with Prudential Standard SPS 530 Investment Governance.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the strategic and actual asset allocation of a MySuper product. It includes Form SRF 533.0 Asset Allocation and associated specific instructions and must be read in conjunction with Prudential Standard SPS 530 Investment Governance.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to securities lending of a registrable superannuation entity. It includes Form SRF 535.0 Securities Lending and associated specific instructions and must be read in conjunction with Prudential Standard SPS 530 Investment Governance.

This Reporting Standard set out the requirements for the provision of information to APRA relating to asset allocation and investments of a registrable superannuation entity, defined benefit registrable superannuation entity, pooled superannuation trusts and eligible rollover funds. It includes Form SRF 550.0 Asset Allocation, SRF 550.1 Investments and Currency Exposure and SRF 550.2 Derivative and Counterparties and associated specific instructions and Appendix A: Asset class hierarchy.

This Reporting Standard set out the requirements for the provision of information to APRA relating to components of net return of investment options of a registrable superannuation entity, defined benefit registrable superannuation entity and eligible rollover fund. It includes Form SRF 705.0 Components of Net Return and associated specific instructions.

This Reporting Standard set out the requirements for the provision of information to APRA relating to relating to the investment objectives and performance of the investment options of a registrable superannuation entity, defined benefit registrable superannuation entity and eligible rollover fund. It includes Form SRF 705.1 Investment Performance and Objectives and associated specific instructions.

This Prudential Standard establishes requirements for an RSE licensee to have systems for identifying, assessing, managing, mitigating and monitoring material risks that may affect its ability to meet its obligations to beneficiaries. These systems, together with the structures, policies, processes and people supporting them, comprise an RSE licensee’s risk management framework.

This Prudential Standard establishes requirements for an RSE licensee to have systems for identifying, assessing, managing, mitigating and monitoring material risks that may affect its ability to meet its obligations to beneficiaries. These systems, together with the structures, policies, processes and people supporting them, comprise an RSE licensee’s risk management framework.

Prudential Standard SPS 220 Risk Management (SPS 220) sets out APRA’s requirements for an RSE licensee to have systems for identifying, assessing, managing, mitigating and monitoring material risks that may affect its ability to meet its obligations to beneficiaries. This PPG aims to assist an RSE licensee in complying with those requirements and, more generally, to outline prudent practices in relation to risk management.  |  File type: PDF  |  File size: 258.25 KB

SPS 220 sets out APRA’s requirements for a registrable superannuation entity (RSE) licensee to have systems for identifying, assessing, managing, mitigating and monitoring material risks that may affect its ability to meet its obligations to beneficiaries. This PPG aims to assist an RSE licensee in complying with those requirements and, more generally, to outline prudent practices in relation to the management of fraud risk.   |  File type: PDF  |  File size: 474.61 KB

This Prudential Standard requires an APRA covered entity to have appropriate margining practices in relation to non-centrally cleared derivatives. An APRA covered entity must exchange variation margin and post and collect initial margin with a covered counterparty, subject to certain criteria.

This PPG aims to assist an APRA-regulated institution in complying with Prudential Standards CPS 220 Risk Management (CPS 220), SPS 220 Risk Management (SPS 220), CPS 510 Governance(CPS 510), SPS 510 Governance (SPS 510) and, more generally, to outline prudent practices in relation to climate change financial risk management.  |  File type: PDF  |  File size: 1.38 MB

The aim of this Prudential Standard is to ensure that an APRA-regulated entity is resilient to operational risks and disruptions. An APRA-regulated entity must effectively manage its operational risks, maintain its critical operations through disruptions, and manage the risks arising from service providers.

This Variation to CPS 230 is for the purpose of providing regulated entities that are non-significant financial institutions (non-SFIs) an additional period of one year in which to comply with aspects of the standard relating to business continuity and scenario analysis.

The aim of this Prudential Practice Guide is to assist regulated entities in the implementation of, and compliance with, Prudential Standard CPS 230 Operational Risk Management. CPS 230 requires a regulated entity to effectively manage its operational risks, maintain critical operations through disruptions and manage the risks arising from service providers.  |  File type: PDF  |  File size: 434.99 KB

This Prudential Standard requires that all outsourcing arrangements involving material business activities entered into by an RSE licensee be subject to appropriate due diligence, approval and ongoing monitoring. All risks arising from outsourcing material business activities must be appropriately managed to ensure that the RSE licensee is able to meet its obligations to its beneficiaries.

Prudential Standard SPS 231 Outsourcing (SPS 231) sets out APRA’s requirements in relation to outsourcing. This PPG aims to assist an RSE licensee in complying with those requirements and, more generally, to outline prudent practices in relation to managing outsourcing arrangements.  |  File type: PDF  |  File size: 249.51 KB

This Prudential Standard requires each RSE licensee to implement a whole-of-business approach to business continuity management that is appropriate to the size, business mix and complexity of its business operations. Business continuity management increases resilience to business disruption arising from internal and external events and may reduce the impact on the RSE licensee’s business operations.

Prudential Standard SPS 232 Business Continuity Management (SPS 232) sets out APRA’s requirements in relation to business continuity management (BCM), This PPG aims to assist an RSE licensee in complying with those requirements and, more generally, to outline prudent practices in relation to BCM.   |  File type: PDF  |  File size: 259.91 KB

This PPG aims to assist regulated institutions in considering and prudently managing the risks posed by a potential influenza pandemic, or any other widespread outbreak of contagious disease that could affect their operations. The information in this guide supports compliance with Prudential Standards CPS 232 Business Continuity Management (CPS 232) and SPS 232 Business Continuity Management (SPS 232), which set out the Australian Prudential Regulation Authority’s (APRA) requirements in relation to business continuity management for authorised deposit-taking institutions (ADIs), general insurers, life companies and registrable superannuation entity (RSE) licensees (RSE licensees). This guide also supports compliance with risk management and other relevant prudential requirements.  |  File type: PDF  |  File size: 268.63 KB

This Prudential Standard aims to ensure that an APRA-regulated entity takes measures to be resilient against information security incidents (including cyber-attacks) by maintaining an information security capability commensurate with information security vulnerabilities and threats.

This PPG aims to assist regulated entities in maintaining information security. It is designed to provide guidance to Boards, senior management, risk management and information security specialists (management and operational).  |  File type: PDF  |  File size: 837.05 KB

This PPG aims to assist regulated entities in managing data risk. It is designed to provide guidance to senior management, risk management and technical specialists (both management and operational). The PPG targets areas where APRA continues to identify weaknesses as part of its ongoing supervisory activities. The PPG does not seek to provide an allencompassing framework, or to replace or endorse existing industry standards and guidelines.  |  File type: PDF  |  File size: 328.44 KB

This Reporting Standard sets out the requirements for the provision of information to APRA in the event of the winding up of a registrable superannuation entity. It includes Form SRF 602.0 Wind-up and associated specific instructions and must be read in conjunction with the additional reporting standards required to be lodged as part of the wind-up return.

This Prudential Standard establishes requirements for an RSE licensee to maintain adequate financial resources to address losses arising from operational risks that may affect registrable superannuation entities within its business operations.

This Prudential Standard establishes requirements for an RSE licensee to maintain adequate financial resources to address losses arising from operational risks that may affect registrable superannuation entities within its business operations.

The Superannuation Industry (Supervision) Act 1993 (SIS Act) requires an RSE licensee to maintain and manage, in accordance with the prudential standards, financial resources to cover the operational risk that relates to each RSE within its business operations.1 Prudential Standard SPS 114 Operational Risk Financial Requirement (SPS 114) establishes requirements relating to these financial resources.  |  File type: PDF  |  File size: 243.54 KB

The Superannuation Industry (Supervision) Act 1993 (SIS Act) requires an RSE licensee to maintain and manage, in accordance with the prudential standards, financial resources to cover the operational risk that relates to each RSE within its business operations.1 Prudential Standard SPS 114 Operational Risk Financial Requirement (SPS 114) establishes requirements relating to these financial resources.  |  File type: PDF  |  File size: 393.53 KB

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the operational risk financial requirement for an RSE licensee. It includes Form SRF 114.0 Operational Risk Financial Requirement and associated specific instructions and must be read in conjunction with Prudential Standard SPS 114 Operational Risk Financial Requirement.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the operational risk financial requirement (ORFR) of an RSE licensee including any reserves held to meet the ORFR. It includes Form SRF 114.1 Operational Risk Financial Requirement and associated specific instructions and must be read in conjunction with Prudential Standard SPS 114 Operational Risk Financial Requirement.

This Prudential Standard establishes requirements for an RSE licensee of a defined benefit fund to manage the fund with the objective of enabling the RSE licensee, out of the assets of the fund, to meet the liabilities of the fund as they become due. The requirements in this Prudential Standard also apply to defined benefit sub-funds.

Prudential Standard SPS 160 Defined Benefit Matters (SPS 160) sets out APRA’s requirements in relation to the management of defined benefit funds and sub-funds with the objective of meeting the liabilities of the fund as they fall due. SPS 160 also deals with self-insurance where that is permitted.  |  File type: PDF  |  File size: 239.78 KB

This Reporting Standard sets out the requirements for the provision of information to APRA relating to interests in a defined benefit registrable superannuation entity, sub-fund, small APRA fund or single member approved deposit fund. It includes Form SRF 160.0 Defined Benefit Matters and associated specific instructions and must be read in conjunction with Prudential Standard SPS 160 Defined Benefit Matters.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to contributions and payments from a defined benefit RSE and a defined benefit sub-fund. It includes Form SRF 160.1 Defined Benefit Member Flows and associated specific instructions and must be read in conjunction with Prudential Standard SPS 160 Defined Benefit Matters.

The purpose of this Prudential Standard is to ensure that an RSE licensee, consistent with its obligations to act in the best financial interests of beneficiaries, maintains insurance arrangements for the benefit of the beneficiaries. An RSE licensee is required to implement a sound insurance management framework for making insured benefits available to beneficiaries, including prudently selecting and monitoring insurers. The Board of an RSE licensee is ultimately responsible for having an insurance management framework that reflects the risks associated with making available insured benefits, and ensuring that the framework is appropriate to the size, business mix and complexity of the RSE licensee’s business operations. The insurance management framework must include the insurance strategies for each registrable superannuation entity required in the Superannuation Industry (Supervision) Act 1993.

Prudential Standard SPS 250 Insurance in Superannuation (SPS 250) sets out APRA’s requirements in relation to making insured benefits available to beneficiaries. Prudential Standard SPS 160 Defined Benefit Matters (SPS 160) sets out APRA’s requirements in relation to self-insurance for defined benefit funds. This PPG aims to assist an RSE licensee in complying with those requirements and, more generally, to outline prudent practices in relation to insurance in superannuation.   |  File type: PDF  |  File size: 750.58 KB

This Reporting Standard sets out the requirements for the provision of information to APRA relating to self-insurance arrangements within a registrable superannuation entity. It includes Form SRF 161.0 Self-Insurance and associated specific instructions and must be read in conjunction with Prudential Standard SPS 250 Insurance in Superannuation and Prudential Standard SPS 160 Defined Benefit Matters.

This PPG aims to assist an RSE licensee in complying with the requirements of the SIS Act and Part 7 of the SIS Regulations (contribution and benefit accrual standards), the superannuation data and payment regulations and standards and, more generally, to outline prudent practices in relation to accepting contributions and granting benefit accruals.  |  File type: PDF  |  File size: 244.9 KB

This PPG aims to assist an RSE licensee in complying with the requirements of the SIS Act and Part 6 of the SIS Regulations (payment standards), the superannuation data and payment regulations and standards and, more generally, to outline prudent practices in relation to paying benefits.   |  File type: PDF  |  File size: 583.18 KB

This Prudential Standard sets out requirements for an RSE licensee to regularly assess the outcomes provided to members and identify opportunities for improving these outcomes, supported by sound strategic and business planning. Its objective is to ensure that strengthening member outcomes is central to an RSE licensee’s business operations.

This Prudential Standard sets out requirements for an RSE licensee to regularly assess the outcomes provided to members and identify opportunities for improving these outcomes, supported by sound strategic and business planning. Its objective is to ensure that strengthening member outcomes is central to an RSE licensee’s business operations.

Prudential Standard SPS 515 Strategic Planning and Member Outcomes (SPS 515) sets out APRA’s requirements for a registrable superannuation entity (RSE) licensee (RSE licensee) to set strategic objectives for its business operations and to maintain a written business plan that articulates an RSE licensee’s approach to achieving these strategic objectives. Additionally, SPS 515 contains prudential requirements to ensure that fund expenditure is in the best interests of members and that there is a comprehensive decision making and monitoring process for expenditure that is determined by its size or nature to be extraordinary.   |  File type: PDF  |  File size: 485.95 KB

SPG 516 provides guidance to the superannuation industry on undertaking APRA’s new requirements for an annual Business Performance Review under Prudential Standard SPS 515 Strategic Planning and Member Outcomes (SPS 515), and also the new legislated member outcomes assessment.   |  File type: PDF  |  File size: 331.52 KB

Prudential Standard SPS 515 Strategic Planning and Member Outcomes (SPS 515) sets out APRA’s requirements for a registrable superannuation entity (RSE) licensee (RSE licensee) to set strategic objectives for its business operations and to maintain a written business plan that articulates an RSE licensee’s approach to achieving these strategic objectives. Additionally, SPS 515 contains prudential requirements to ensure that fund expenditure is in the best interests of members and that there is a comprehensive decision making and monitoring process for expenditure that is determined by its size or nature to be extraordinary.  |  File type: PDF  |  File size: 709.13 KB

SPG 516 provides guidance to the superannuation industry on undertaking APRA’s new requirements for an annual Business Performance Review under Prudential Standard SPS 515 Strategic Planning and Member Outcomes (SPS 515), and also the new legislated member outcomes assessment.  |  File type: PDF  |  File size: 331.52 KB

This Prudential Standard establishes requirements for an RSE licensee to implement a sound investment governance framework and to manage investments in a manner consistent with the interests of beneficiaries.

Prudential Standard SPS 530 Investment Governance (SPS 530) sets out APRA’s requirements in relation to investment governance for an RSE licensee’s business operations. This PPG aims to assist an RSE licensee in complying with those requirements in relation to the formulation and implementation of an investment strategy and, more generally, to outline prudent practices in relation to corresponding investment risk management arrangements.  |  File type: PDF  |  File size: 1.03 MB

This Reporting Standard sets out the requirements for the provision of information to APRA relating to movements in the investments of a registrable superannuation entity. It includes Form SRF 531.0 Investment Flows and associated specific instructions and must be read in conjunction with Prudential Standard SPS 530 Investment Governance.

The objective of this Prudential Standard is to ensure that all APRA-regulated entities are adequately prepared for scenarios that may impact the financial viability of their business, including, in the case of an RSE licensee, its ability to act in the best financial interests of beneficiaries on an ongoing basis. It requires APRA-regulated entities to develop and maintain a recovery and exit plan, and capabilities to be able to anticipate, manage and respond to periods of stress.

This PPG sets out guidance for all APRA-regulated entities to assist in the implementation of CPS 190. It sets out the key areas of focus that APRA supervisors will have when assessing an entity’s recovery and exit planning.  |  File type: PDF  |  File size: 1.52 MB

This PPG aims to assist an RSE licensee in addressing the particular risks that occur when undertaking successor fund transfers (SFTs). This guide does not attempt to cover all possible issues related to SFTs as these will vary according to the particular circumstances.   |  File type: PDF  |  File size: 497.85 KB

The objective of this Prudential Standard is to ensure that APRA-regulated entities can be resolved by APRA in an orderly manner if needed, where bespoke planning and pre-positioning is required. It requires significant financial institutions (SFIs), and non-SFIs that provide critical functions, to support resolution planning when notified by APRA.

This PPG provides guidance to support the implementation of CPS 900. It sets out the outcomes that APRA is seeking to achieve at each stage of the resolution planning process, and the factors that APRA will have regard to in developing a bespoke resolution plan for a particular entity.  |  File type: PDF  |  File size: 955.46 KB

This Reporting Standard sets out the requirements for the provision of baseline information to APRA relating to the profile and structure of each RSE licensee and each registrable superannuation entity within its business operations. It includes Form SRF 001.0 Profile and Structure (Baseline) and associated specific instructions.

This Reporting Standard defines key terms referred to in the Reporting Standards specified in paragraph 2 that are applicable to registrable superannuation entity licensees. All Reporting Standards specified in paragraph 2 must be read in conjunction with this Reporting Standard.

This reporting standard is made under section 13 of the Financial Sector (Collection of Data) Act 2001. It applies when a superannuation entity had total assets of $50 million or more at the end of the most recent financial year for the entity at the time for reporting. The trustee of such an entity must give APRA, on a quarterly basis, certain disclosures regarding the net market value and type of particular investments. This reporting standard outlines the overall requirements for the provision of the required information to APRA. It should be read in conjunction with: • Versions A and B of Form SRF 110.1 Selected Disclosure of Investments (Form SRF 110.1) and the instructions to each version of the form; and • the Quarterly Reporting Requirements and General Instructions Guide which are attached and form part of this reporting standard.  |  File type: PDF  |  File size: 134.4 KB

This Reporting Standard set out the requirements for the provision of information to APRA relating to acquired insurance arrangements of a registrable superannuation entity or defined benefit registrable superannuation entity. It includes Form SRF 251.0 Insurance arrangements, SRF 251.1 Insurance coverage, SRF 251.2 Insurance payments and SRF 251.3 Insurance premiums and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the financial position of a registrable superannuation entity. It includes Form SRF 320.0 Statement of Financial Position and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the financial position of a sub-fund. It includes Form SRF 320.1 Statement of Financial Position and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the financial performance of a registrable superannuation entity. It includes Form SRF 330.0 Statement of Financial Performance and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the operations of a sub-fund, specifically investment, operations, insurance and membership activities. It includes Form SRF 330.1 Statement of Financial Performance and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the financial performance of a MySuper product. It includes Form SRF 330.2 Statement of Financial Performance and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the services provided to a registrable superannuation entity. It includes Form SRF 331.0 Services and associated specific instructions.

This Reporting Standard set out the requirements for the provision of information to APRA relating to expense reporting of each registrable superannuation entity, defined benefit registrable superannuation entity, pooled superannuation trust and eligible rollover fund. It includes Form SRF 332.0 Expenses and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the fees charged in relation to a registrable superannuation entity or a MySuper product. It includes Form SRF 540.0 Fees and associated specific instructions.

This Reporting Standard set out the requirements for the provision of information to APRA relating to the structure of a registrable superannuation entity, defined benefit RSE, Pooled Superannuation Trust or eligible rollover fund. It includes Form SRF 605.0 RSE Structure and associated specific instructions.

This Reporting Standard set out the requirements for the provision of information to APRA relating to the profile of a registrable superannuation entity, defined benefit registrable superannuation entity and eligible rollover fund. It includes Form SRF 606.0 RSE Profile and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the membership profile of a registrable superannuation entity. It includes Form SRF 610.0 Membership Profile and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to changes in the membership profile of a registrable superannuation entity. It includes Form SRF 610.1 Changes in Membership Profile and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the membership profile of a MySuper product. It includes Form SRF 610.2 Membership Profile and associated specific instructions.

This Reporting Standard set out the requirements for the provision of information to APRA relating to the membership profile of a registrable superannuation entity, defined benefit registrable superannuation entity and eligible rollover fund. It includes Form SRF 611.0 Member Accounts and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the product dashboard of each MySuper product. It includes Form SRF 700.0 Product Dashboard and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the product dashboard of each MySuper product and each qualifying choice investment option. It includes Form SRF 700.0 Product Dashboard and associated specific instructions.  |  File type: PDF  |  File size: 344.01 KB

This Reporting Standard set out the requirements for the provision of information to APRA relating to the fees and costs of superannuation products, investment menus and investment options charged in relation to a registrable superannuation entity, defined benefit registrable superannuation entity and eligible rollover fund. It includes Form SRF 706.0 Fees and Costs and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to membership activities relating to conditions of release in the operations of a registrable superannuation entity. It includes Form SRF 710.0 Conditions of Release and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the contribution transactions of a registrable superannuation entity. It includes Form SRF 711.0 SuperStream Benchmarking Measures and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the financial position of a registrable superannuation entity for the purposes of the Australian Bureau of Statistics. It includes Form SRF 720.0 ABS Statement of Financial Position and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to securities subject to repurchase and resale and stock lending and borrowing of a registrable superannuation entity for the purposes of the Australian Bureau of Statistics. It includes Form SRF 721.0 ABS Securities Subject to Repurchase and Resale and Stock Lending and Borrowing and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the derivatives schedule of a registrable superannuation entity for the purposes of the Australian Bureau of Statistics. It includes Form SRF 722.0 ABS Derivatives Schedule and associated specific instructions.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the financial position of a small APRA fund or a single member approved deposit fund. It includes Form SRF 800.0 Financial Statements and associated specific instructions.

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.

This Reporting Standard sets out the requirements for the provision of information to APRA relating to the membership profile and insurance arrangements in the business operations of an RSE licensee that is trustee of a small APRA fund or a single member approved deposit fund. It includes Form SRF 802.0 Fund Profile and associated specific instructions.