APRA releases minor revisions to Reporting Standards

APRA, today released minor revisions to six Reporting Standards to simplify trustee obligations. The changes will impact upon the following:

  • Reporting Standard SRS 320.0 Statement of Financial Position;
  • Reporting Standard SRS 330.0 Statement of Financial Performance;
  • Reporting Standard SRS 520.0 Responsible Persons Information;
  • Reporting Standard SRS 530.1 Investments and Investment Flows;
  • Reporting Standard SRS 533.0 Asset Allocation (SRS 533.0); and
  • Reporting Standard SRS 702.0 Investment Performance (SRS 702.0)

In an Attachment to the letter to trustees it summarises the changes that have been made which will take effect from 01 April 2014 which will require compliance by RSE licensees for reporting periods from 1 July 2014.

APRA is also requesting, in its letter, that trustee’s report using the revised format for the March quarter “to the extent practicable“.

A copy of the letter from APRA, dated 25 March 2014, is available here:




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