Superannuation Industry (Supervision) Regulations 1994
In this Division:
asset
, for a registrable superannuation entity, means an item described as an asset in a statement of financial position prepared in respect of the entity.
asset value
, for a registrable superannuation entity, means the value worked out by determining the net balance of the registrable superannuation entity based on the statement of financial position prepared in respect of the entity for the last year of income of the entity before the start of the licensing transition period.
extended public offer entity licence
means an RSE licence of a class specified in regulation
3A.03
.
non-public offer entity licence
means an RSE licence of a class provided for under subsection
29B(3)
of the Act.
statement of financial position
, for a registrable superannuation entity, means a statement of financial position prepared in respect of an entity, as a reporting document for the purpose of reporting standards referred to in section 13 of the
Financial Sector (Collection of Data) Act 2001
.
Note:
The definitions of licensing transition period and public offer entity licence are contained in subsection 10(1) of the Act.
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