This Reporting Standard sets out requirements for the provision of information to APRA relating to the asset allocation and investments of registrable superannuation entities (RSE), defined benefit RSEs and pooled superannuation trusts. It includes Reporting Form SRF 550.0 Asset Allocation, Reporting Form SRF 550.1 Investments and Currency Exposure, Reporting Form SRF 550.3 Derivative Transactions, Reporting Form SRF 550.4 Margining and Risk Mitigation for Non-Centrally Cleared Derivatives, associated specific instructions and Appendix A: Asset class hierarchy.