16 regulation of the financial market authority (FMA) on the outline and message forms for the data in the financial statements in accordance with section 30, paragraph 4 and article 30a (1) of the Pension Fund Act (form - and year reporting regulation 2016 - 2016 FJMV)
On the basis of § 30 par. 4 and 30a para 1 of the Pension Fund Act - PKG, BGBl. No. 281/1990, as last amended by Federal Law Gazette I no. 68/2015, is prescribed:
Outline of the annual message
1. (1) the balance sheet and the profit and loss statement of the Pension Fund are outline the forms contained in Appendix 1 and the accountability report of the Veranlagungs-according to the and risk community (VRG) is to set up according to the outline of the forms contained in Appendix 2.
1 the annex 1 includes the following information: a) balance sheet of pension fund - form A of AG, b) profit and loss account of the pension fund - form B of AG.
2. Annex 2 contains the following information: a) statement of assets of an investment and risk community - form A the VRG, b) income statement of an investment and risk community - form B of the VRG, c) Appendix to the statement of assets and income statement of an investment and risk community - form C of the VRG.
(2) the presentation and valuation rules in accordance with paragraphs 2 and 3 of the quarterly reporting regulation 2012 - QMV 2012, Federal Law Gazette II are no. 417/2011, in its up-to-date version, apply mutatis mutandis.
Electronic annual message
2. (1) has the electronic annual reporting of pension funds in the financial market authority in accordance with article 30a, paragraph 1 PKG to include the following information:
1. balance sheet of pension fund - form A AG, 2. income and statement of the pension fund - form B of the AG, 3. statement of assets of an investment and risk community - form A the VRG, 4. income statement of an investment and risk community - information supplementary form B of the VRG, 5 to the Pension Fund and to the investment and risk groups, 6 premium reserve at cross-border activity, 7 information on the number of beneficiaries and beneficiaries and 8 code of the legal person in accordance with the guidelines of the European supervisory authority for the insurance sector and the operational Pensions (EIOPA) for the use of the legal entity identifier (LEI), EIOPA-BoS-14-026.
The electronic reporting of the year has to Nos. 1 and 2 according to the Appendix 1, to be made to Nos. 3 and 4 according to annex 2 and Z 5 to 8, according to the outline presented in annex 3.
(2) in addition to the data of the annual financial statements and the reports of the investment and risk sharing group, the audit report on the annual accounts and the annual reports of the investment and risk sharing of the FMA are electronically.
§ 3. The electronic reporting of the year must be in accordance with section 30a PKG in standardised form including all sub necessary for the supervision of Pensionskassen and features electronically to the FMA. While the data set characteristics including the data set structure must be observed.
Transitional and final provisions
4. (1) effective this regulation with March 1, 2016. Their provisions are to apply for the first time on the message in the year to December 31, 2016.
(2) that form - and year reporting regulation 2012, Federal Law Gazette No. 385/2012, II occurs at the end of 29 February 2016 override and is last to use on the message on the date 31 December 2015.
Ettl Kumpf Müller