Corporations Amendment (Portfolio Holdings Disclosure) Regulations 2021
(F2021L01531)
11 November 2021
Corporations Act 2001
1 Name
This instrument is the Corporations Amendment (Portfolio Holdings Disclosure) Regulations 2021.
2 Commencement
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
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Commencement information |
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Column 1 |
Column 2 |
Column 3 |
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Provisions |
Commencement |
Date/Details |
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1. The whole of this instrument |
The day after this instrument is registered. |
12 November 2021 |
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
3 Authority
This instrument is made under the Corporations Act 2001.
4 Schedules
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Schedule 1 Amendments
Corporations Regulations 2001
1 At the end of Division 2E
Add:
Subdivision 2E.2 - Making portfolio holding information publicly available
7.9.07Z Kinds of disclosable item for aggregated reporting
(1) For the purposes of subsection 1017BB(1A) of the Act, investment items of a kind described in an item of Table 1 in Schedule 8D to these Regulations are a prescribed kind of disclosable item if the table provides that individual asset names are not required to be disclosed for investments items that meet that description.
Example: Cash assets are required to be organised by the name of the institution and are a prescribed kind of disclosable item as the words "Individual asset names not required to be disclosed" appear immediately below "Name of institution" for cash.
(2) For the purposes of subsection 1017BB(1A) of the Act, investment items of a kind described in an item of Table 2, 3 or 4 in Schedule 8D are a prescribed kind of disclosable item.
7.9.07ZA Way the information must be organised
General rule
(1) For the purposes of subsection 1017BB(3) of the Act, the trustee, or the trustees, of the registrable superannuation entity must organise the information about an investment option in a way that:
(a) is consistent with the tables in Schedule 8D to these Regulations; and
(b) is easily downloadable and readable; and
(c) is in one or more formats, with at least one of those formats being a delimited file format.
Different rows or columns in tables
(2) For the purposes of paragraph (1)(a), when organising the information about an investment option in a way that is consistent with the tables in Schedule 8D, the tables used for the investment option may have a different number of rows or columns from those in the tables in that Schedule.
Using subsidiary tables
(3) Subregulation (1) does not prevent the information about the investment option from being expressed in a table that:
(a) deals only with the investment option; and
(b) makes use of one or more subsidiary tables;
if all of the information referred to in Schedule 8D is readily accessible from that combination of tables.
2 In the appropriate position in Chapter 10
Insert:
Part 10.35 - Application provisions relating to the Corporations Amendment (Portfolio Holdings Disclosure) Regulations 2021
10.35.01 Application of amendments relating to portfolio holdings disclosure
The amendments made by Schedule 1 to the Corporations Amendment (Portfolio Holdings Disclosure) Regulations 2021 apply in relation to reporting days that occur on or after the later of:
(a) 31 December 2021; and
(b) the commencement of that Schedule.
3 After Schedule 8C
Insert:
Schedule 8D - Tables for reporting portfolio holding information
(regulations 7.9.07Z and 7.9.07ZA)
1 Table 1 - Assets
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Portfolio Holdings Information for Investment Option [A] - Assets |
Summary |
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Cash |
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Name of Institution |
Currency |
Value (AUD) |
Weighting (%) |
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Individual asset names not required to be disclosed. Only disclose the name of the relevant institution for the asset. |
Values and weighting for individual assets not disclosed. Only disclose total values and weighting for the asset aggregated by the institution. |
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Total |
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Fixed Income Held directly or by associated entities or by PSTs Internally managed |
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Name of Issuer / Counterparty |
Value (AUD) |
Weighting (%) |
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Individual asset names not required to be disclosed. Only disclose the name of the issuer / counterparty for the asset. |
Values and weighting for individual assets not disclosed. Only disclose total values and weighting aggregated by the issuer or counterparty of the asset. |
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Total |
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Fixed Income Investment in non-associated entities; Held directly or by associated entities or by PSTs Externally managed |
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Name of Fund Manager |
Value (AUD) |
Weighting (%) |
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Individual asset names not required to be disclosed. Only disclose the name of the fund manager responsible for managing the asset. |
Values and weightings for individual assets not disclosed. Only disclose total values and weighting aggregated by the fund manager responsible for managing the asset. |
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Total |
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Listed Equity |
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Name/kind of investment item |
Security Identifier |
Units held |
Value (AUD) |
Weighting (%) |
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Total |
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Unlisted Equity Held directly or by associated entities or by PSTs Internally managed |
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Name/kind of investment item |
% Ownership |
Value (AUD) |
Weighting (%) |
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Values and weighting for individual assets not disclosed. Only disclose total value and weighting. |
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Total |
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Unlisted Equity Investment in non-associated entities; Held directly or by associated entities or by PSTs Externally managed |
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Name of Fund Manager |
Value (AUD) |
Weighting (%) |
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Individual asset names not required to be disclosed. Only disclose the name of the fund manager responsible for managing the asset. |
Values and weightings for individual assets not disclosed. Only disclose total values and weighting aggregated by the fund manager responsible for managing the assets. |
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Total |
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Listed Property |
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Name/kind of investment item |
Security Identifier |
Units held |
Value (AUD) |
Weighting (%) |
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Total |
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Unlisted Property Held directly or by associated entities or by PSTs Internally managed |
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Name/kind of investment item |
Address |
% of property held |
Value (AUD) |
Weighting (%) |
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Values and weighting for individual assets not disclosed. Only disclose total value and weighting. |
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Total |
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Unlisted Property Investment in non-associated entities; Held directly or by associated entities or by PSTs Externally managed |
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Name of Fund Manager |
Value (AUD) |
Weighting (%) |
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Individual asset names not required to be disclosed. Only disclose the name of the fund manager responsible for managing the asset. |
Values and weightings for individual assets not disclosed. Only disclose total values and weighting aggregated by the fund manager responsible for managing the assets. |
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Total |
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Listed Infrastructure |
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Name/kind of investment item |
Security Identifier |
Units held |
Value (AUD) |
Weighting (%) |
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Total |
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Unlisted Infrastructure Held directly or by associated entities or by PSTs Internally managed |
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Name/kind of investment item |
% Ownership |
Value (AUD) |
Weighting (%) |
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Value and weighting for individual assets not disclosed. Only disclose total value and weighting. |
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Total |
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Unlisted Infrastructure Investment in non-associated entities; Held directly or by associated entities or by PSTs Externally managed |
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Name of Fund Manager |
Value (AUD) |
Weighting (%) |
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Individual asset names not required to be disclosed. Only disclose the name of the fund manager responsible for managing the asset. |
Values and weightings for individual assets not disclosed. Only disclose total values and weighting aggregated by the fund manager responsible for managing the assets. |
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Total |
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Listed Alternatives |
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Name/kind of investment item |
Security Identifier |
Units held |
Value (AUD) |
Weighting (%) |
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Total |
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Unlisted Alternatives Held directly or by associated entities or by PSTs Internally managed |
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Name/kind of investment item |
Value (AUD) |
Weighting (%) |
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Value and weighting for individual assets not disclosed. Only disclose total value and weighting. |
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Total |
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Unlisted Alternative Investment in non-associated entities; Held directly or by associated entities or by PSTs Externally managed |
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Name of Fund Manager |
Value (AUD) |
Weighting (%) |
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Individual asset names not required to be disclosed. Only disclose the name of the fund manager responsible for managing the asset. |
Values and weightings for individual assets not disclosed. Only disclose total values and weighting aggregated by the fund manager responsible for managing the assets. |
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Total |
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Total Investment Items |
2 Table 2 - Derivatives by kind of derivative
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Portfolio Holdings Information for Investment Option [A] - Derivatives |
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Kind of derivative |
Value |
Weighting |
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Swaps |
Values and weighting for individual derivatives not disclosed. Only disclose total values and weighting for this kind of derivative. |
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Forwards |
Values and weighting for individual derivatives not disclosed. Only disclose total values and weighting for this kind of derivative. |
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Futures |
Values and weighting for individual derivatives not disclosed. Only disclose total values andweighting for this kind of derivative. |
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Options |
Values and weighting for individual derivatives not disclosed. Only disclose total values and weighting for this kind of derivative. |
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Total |
3 Table 3 - Derivatives by asset class
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Portfolio Holdings Information for Investment Option [A] - Derivatives by Asset Class |
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Asset class |
Actual asset allocation (% of total assets (including derivatives) in the investment option) |
Effect of derivatives exposure (% of total assets (including derivatives) in the investment option) |
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Cash |
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Fixed Income |
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Equities |
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Property |
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Infrastructure |
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Alternatives |
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Total |
4 Table 4 - Derivatives by currency
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Portfolio Holdings Information for Investment Option [A] - Derivatives by Currency |
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Currency exposure |
Actual currency exposure (% of assets and derivatives under management) |
Effect of derivatives exposure (% of assets and derivatives under management) |
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AUD |
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USD |
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Currencies of other developed markets |
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Currencies of emerging markets |