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  • An Australian financial services licensee
  • A body regulated by APRA (e.g. a bank, general insurance company, life company, credit union or friendly society)
  • A listed entity or its related body corporate
  • An exempt public authority (e.g. a public authority or an instrumentality or department of the Commonwealth, State or Territory)
  • A body registered under the Financial Sector (Collection of Data) Act 2001 (Cth)
  • A trustee of superannuation funds, approved deposit funds, pooled superannuation trusts and public sector superannuation schemes under the Superannuation Industry (Supervision) Act (Cth) with net assets of at least A$10 million
  • A person who controls at least A$10 million (including through an associate or under a trust that the person manages)
  • An investment vehicle which have been marketed to the public as such
  • 100 people, if the business is or includes the manufacture of goods
  • 20 people, in all other cases
  • net assets of at least A$2.5 million; or
  • gross income for each of the last two financial years of at least A$250,000 per year
S&P Global Ratings
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