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Superannuation standards and guidance

The following provides prudential and reporting standards, practice guides and other guidance.

Governance

Prudential Standards

Guidance

Reporting Standards

 

 

Taxonomy

SPS 160 Defined Benefit Matters

SPS 310 Audit and Related Matters

 

SPS 510 Governance

 

 

(effective from 1 January 2020)

 (effective from 1 January 2020)

 
 

 (effective from 1 January 2020)

 

SPS 520 Fit and Proper

SRS 520.0 Responsible Persons Information ** See Guidance to assist with reporting on SRF 520.0

SPS 521 Conflicts of Interest

 

SPS 530 Investment Governance

SRS 530.0 Investments

 

SRS 531.0 Investment Flows

 

 

SRS 532.0 Investment Exposure Concentrations

 

 

 

 

SRS 534.0 Derivative Financial Instruments

 

 

SRS 535.0 Securities Lending

 

 

Risk management

Prudential Standards

Guidance

Reporting Standards

 

 

Taxonomy

SPS 114 Operational Risk Financial Requirement

SPS 220 Risk Management (effective until 31 December 2019)

 

(effective from 1 January 2020)

   
 

(effective until 31 December 2019)

 
 

(effective until 31 December 2019)

 

 

 

CPS 226 Margining and Risk Mitigation for Non-centrally Cleared Derivatives

 

 

 

 

SPS 231 Outsourcing

 

SPS 232 Business Continuity Management

 

 

 

CPS 234 Information Security (effective 1 July 2019)
 

 

 

 

 

 

   

 

 

SRS 602.0 Wind-up * See Ad hoc reporting obligations

Financial statements

Reporting Standards

Taxonomy

SRS 001.0 Profile and Structure (Baseline) * See Ad hoc reporting obligations

 (ceased from 1 July 2017)

SRS 331.0 Services

SRS 410.0 Accrued Default Amounts

SRS 540.0 Fees

SRS 610.2 Membership Profile

SRS 703.0 Fees Disclosed * See Ad hoc reporting obligations

SRS 710.0 Conditions of Release

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

SRS 722.0 ABS Derivatives Schedule

SRS 801.0 Investments and Investment Flows

SRS 802.0 Fund Profile

Looking for superseded standards, guidance or discontinued publications?