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.