(1) For subsection 1017DA(1) of the Act, and subject to subregulations (2) and (3), fund information must include the following, so far as they are applicable:
(a) in respect of the pooled superannuation trust--the names of investment managers appointed by the trustee;
(b) the name of each approved trustee of the pooled superannuation trust during the relevant reporting period;
(c) either:
(i) the audited accounts of the pooled superannuation trust and the auditor's report; or
(ii) each of the following:
(A) abridged financial information relating to the pooled superannuation trust;
(B) information as to when the audited accounts of the pooled superannuation trust and the auditor's report will be sent to unit-holders or will be available to unit-holders on request, as the case may be;
(d) in respect of the pooled superannuation trust--a statement of assets as at the end of:
(i) the relevant reporting period; and
(ii) the immediately preceding reporting period;
that includes sufficient information to enable unit-holders to understand the asset allocation at those times;
(e) details of:
(i) each investment that has a value in excess of 5% of the total assets of the pooled superannuation trust; and
(ii) details of each combination of investments that the trustee knows or ought reasonably to know are invested, directly or indirectly, in a single enterprise or single group of associated enterprises and that have a combined value in excess of 5% of the total assets of the pooled superannuation trust;
(f) in respect of the pooled superannuation trust--the effective rate of net earnings of the pooled superannuation trust in the most recent reporting periods that, in total, constitute a period of at least 3 years;
(g) the information about costs of transactions mentioned in regulation 7.9.75;
(h) details of any penalties imposed on the trustee under:
(i) section 38A of the SIS Act; or
(ii) section 182 of the RSA Act.
(2) A nil amount need not be disclosed.
(3) For subparagraph (1)(e)(ii), investments in a trust are taken not to be invested in the trustee of the trust.
(4) In this regulation:
"abridged financial information" , in relation to a reporting period of a pooled superannuation trust, means information derived from the pooled superannuation trust's accounts that gives a reasonable summary of:
(a) changes in the pooled superannuation trust's financial position during the reporting period; and
(b) the pooled superannuation trust's financial position at the end of the reporting period.