Form - And Year Reporting Regulation 2016 - 2016 Fjmv

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

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16. Regulation of the Financial Market Supervisory Authority (FMA) on the breakdown and reporting of 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 n ° 68/2015, shall be arranged:

Annual Report Outline

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

1.

The Attachment 1 contains the following information:

a)

Balance sheet of pension fund form A of the AG,

)

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

2.

The Attachment 2 contains the following information:

a)

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

)

Revenue account of an investment and risk community form B of the VRG,

)

Attachment to Asset Creation and Revenue Bill of a 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, must be applied accordingly.

Electronic Annual Reporting

§ 2. (1) The electronic annual report of the pension funds to the Financial Market Supervisory Authority pursuant to Section 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.

Revenue account of a investment and risk community form B of the VRG,

.

Additional information on the pension fund and on the predisposition and risk communities

6.

Cross-border cover for cross-border activity

7.

The number of qualifying and eligible people, and

8.

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

The electronic annual report has z 1 and 2 corresponding to the one in Appendix 1, to Z 3, and 4, as specified in Appendix 2 and to Z 5 to 8 according to the outline shown in Appendix 3 .

(2) In addition to the data of the annual financial statements and the accounting and risk community reports, the audit reports on the annual accounts and the accounting reports of the investment and risk community shall be The risk community of the FMA shall be transmitted electronically.

Reporting Requirements

§ 3. The electronic annual report is in a standardised form in accordance with § 30a PKG, including all data specifications and characteristics required for the supervision of pension funds. by electronic means to the FMA. The record characteristics, including the record build-up, must be observed.

Transitional and Final Provisions

§ 4. (1) This Regulation shall enter into force on 1 March 2016. Your 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