Corporations Amendment (Portfolio Holdings Disclosure) Regulations 2021 (F2021L01531)

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.