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Superannuation Reporting Framework

For reporting periods ending on or before 30 June 2016 ​For reporting periods ending on or after 1 July 2016 Pending finalisation (if applicable)​
Reporting standards Reporting standards

Plain English Taxonomy format for latest version

effective 1 July 2016 for new and revised reporting standards

Proposed standard, status and effective date

SRS 001.0 Profile and Structure (Baseline)

* See ad hoc reporting obligations

no change SRF 001.0

SRS 110.1 Selected Disclosure of Investments

no change

SRF 110.1(A)

SRF 110.1(B)

SRS 114.0 Operational Risk Financial Requirement

no change ​SRF 114.0

​SRS 114.1 Operational Risk Financial Requirement

no change SRF 114.1

SRS 160.0 Defined Benefit Matters

no change SRF 160.0

​SRS 160.1 Defined Benefit Member Flows

no change ​SRF 160.1

​SRS 161.0 Self-Insurance

no change SRF 161.0

SRS 250.0 Acquired Insurance

​no change ​SRF 250.0

​SRS 320.0 Statement of Financial Position

no change ​SRF 320.0

SRS 320.1 Statement of Financial Position

​no change SRF 320.1

SRS 330.0 Statement of Financial Performance

SRS 330.0 Statement of Financial Performance SRF 330.0

​SRS 330.1 Statement of Financial Performance

no change ​SRF 330.1

SRS 330.2 Statement of Financial Performance

​no change SRF 330.2

SRS 331.0 Services

​no change SRF 331.0

​SRS 410.0 Accrued Default Amounts

​no change ​SRF 410.0

​SRS 520.0 Responsible Persons Information

**See Guidance to assist with reporting on SRF 520.0

no change SRF 520.0

​SRS 530.0 Investments

no change SRF 530.0

​SRS 531.0 Investments Flows

no change SRF 531.0

SRS 532.0 Investment Exposure Concentrations

SRS 532.0 Investment Exposure Concentrations SRF 532.0

SRS 533.0 Asset Allocation

no change SRF 533.0
Not Applicable SRS 533.1 Asset Allocation and Members' Benefits Flows SRF 533.1

 

Not Applicable SRS 534.0 Derivative Financial Instruments SRF 534.0

SRS 535.0 Securities Lending

no change ​SRF 535.0
SRS 540.0 Fees no change SRF 540.0

​SRS 600.0 Profile and Structure (RSE Licensee)

no change SRF 600.0

​SRS 601.0 Profile and Structure (RSE)

no change SRF 601.0

SRS 602.0 Wind-up

* See ad hoc reporting obligations

no change SRF 602.0

SRS 610.0 Membership Profile

no change SRF 610.0

SRS 610.1 Changes in Membership Profile

no change SRF 610.1

SRS 610.2 Membership Profile

no change SRF 610.2

SRS 700.0 Product Dashboard

* See ad hoc reporting obligations

no change SRF 700.0

SRS 702.0 Investment Performance

SRS 702.0 Investment Performance SRF 702.0

 

​Not Applicable (Draft) SRS 702.1 – under consultation, effective date TBA
SRS 703.0 Fees Disclosed

SRS 703.0 Fees Disclosed

SRF 703.0

SRS 710.0 Conditions of Release

no change ​SRF 710.0

SRS 711.0 SuperStream Benchmarking Measures

no change ​​SRF 711.0
​Not Applicable

​SRS 720.0 ABS Statement of Financial Position

​SRF 720.0
​Not Applicable

​SRS 721.0 ABS Securities Subject to Repurchase and Resale and Stock Lending and Borrowing

SRF 721.0
​​Not Applicable

SRS 722.0 ABS Derivatives Schedule

SRF 722.0

SRS 800.0 Financial Statements

no change SRF 800.0

SRS 801.0 Investments and Investment Flows

no change SRF 801.0

SRS 802.0 Fund Profile

no change SRF 802.0

* Meeting reporting obligations triggered by 'ad hoc' events

** Reporting Guidance for Responsible Persons SRF 520.0

15 December 2015

31 July 2015

25 June 2015

Reporting practice guides

Reporting Practice Guide SRPG 700 Superannuation Disclosure Reporting

Other reporting guidance

Revoked reporting standards

Revoked Superannuation Reporting Standards

For further information, please email: statistics@apra.gov.au