Form - And Year Reporting Regulation 2016 - 2016 Fjmv

Original Language Title: Formblatt- und Jahresmeldeverordnung 2016 – FJMV 2016

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Regulation of the Financial Markets Authority (FMA) on the structure and reporting of the forms for the annual financial statements according to § 30 (4) and § 30a (1) of the Pensionskassengesetz (Pensionskassengesetz-FJMV 2016-FJMV 2016).

On the basis of § § 30 (4) and (30a) (1) of the Pensionskassengesetz-PKG, BGBl. No. 281/1990, as last amended by the Federal Law BGBl. I No 68/2015, shall be arranged:

Breakdown of the annual report

§ 1. (1) The balance sheet and the profit and loss account of the pension fund shall be taken into account in accordance with the structure of the pension fund in the Appendix 1 the forms and the accounting report of the investment and risk community (VRG) shall be based on the breakdown of the forms contained in the Appendix 2 shall be drawn up.

1.

The Appendix 1 contains the following information:

a)

Balance sheet of pension fund form A of the AG,

b)

Profit and loss account of the pension fund form B of the AG.

2.

The Appendix 2 contains the following information:

a)

Asset creation of an investment and risk community form A of the VRG,

b)

Income statement of an investment and risk community-Form B of the VRG,

c)

Annex on the balance sheet and income statement of an investment and risk community form C of the VRG.

(2) The identification and evaluation rules in accordance with § § 2 and 3 of the quarterly reporting regulation 2012-QMV 2012, BGBl. II No 417/2011, as amended, should be applied accordingly.

Electronic annual report

§ 2. (1) The electronic annual report of the pension funds to the Financial Market Supervisory Authority pursuant to Article 30a (1) of the PKG shall include the following information:

1.

Balance sheet of pension fund form A of the AG,

2.

Profit and loss account of the pension fund form B of the AG,

3.

Asset creation of an investment and risk community form A of the VRG,

4.

Income statement of an investment and risk community-Form B of the VRG,

5.

supplementary information on the pension fund and on the investment and risk communities,

6.

the provision of cover for cross-border activities,

7.

Information on the number of eligible persons and beneficiaries; and

8.

Legal person's identification number in accordance with the guidelines of the European Insurance and Occupational Pensions Authority (EIOPA) for the use of the Legal Entity Identifier (LEI), EIOPA-BoS-14-026.

The electronic annual report shall have to Z 1 and 2 in accordance with the Appendix 1 , to Z 3 and 4 in accordance with the Appendix 2 and to Z 5 to 8 in accordance with the Appendix 3 is to be presented.

(2) In addition to the data of the annual financial statements as well as the accounting reports of the investment and risk community, the audit reports on the annual financial statements and the accounting reports of the investment and risk community of the FMA are electronically.

Reporting provisions

§ 3. The electronic annual report shall be transmitted electronically to the FMA in a standardised form, including all data specifications and characteristics required for the supervision of pension funds, in accordance with § 30a of the German Act on the Financial Regulation (PKG). The record features, including the record build-up, must be observed.

Transitional and final provisions

§ 4. (1) This Regulation shall enter into force on 1 March 2016. Its provisions shall apply for the first time to the annual report as at 31 December 2016.

(2) The Form and Annual Reporting Ordinance 2012, BGBl. II No 385/2012, shall expire on 29 February 2016 and shall be applied for the last time to the reporting date of 31 December 2015.

Ettl Kumpfmüller