Change Of The Annual And Consolidated Financial Statements Regulation

Original Language Title: Änderung der Jahres- und Konzernabschluss-Verordnung

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342. Regulation of the Financial Markets Authority (FMA) amending the annual and consolidated financial statements regulation

Pursuant to Section 44 (1) and (5) in conjunction with Section 44 (7) and Section 74 (1) in conjunction with Section 74 (6) of the Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I n ° 59/2014, becomes-in connection with Section 74 (1) in conjunction with Section 74 (6) of the Federal Elections Act (BWG) with the consent of the Federal Minister of Finance:

The Regulation of the Financial Markets Authority (FMA) on the electronic reports relating to annual and consolidated financial statements (annual and consolidated financial statements-JKAB-V), BGBl. II No 470/2006, as last amended by the BGBl Regulation. II No 218/2012, shall be amended as follows:

1. In § 3, the word "Employee Advance business" through the phrase "Company pension fund business" replaced.

2. § § 5 and 5b as well as the Appendix B2 .

3. In § 5a, the word order shall be "the notification in accordance with § 4 or § 5" through the phrase "the notification in accordance with § 4" replaced.

4. In § 6 (1) the reference "§ § 1 to 5" by reference "§ § 1 to 4" replaced.

5. The following paragraph 4 is added to § 8:

" (4) § 3, § 5a, § 6 (1) and the Annexes A1 , A3 and B1 in the version of the BGBl Regulation. II No 342/2014 shall enter into force with the day following the presentation. The Annexes A1 , A3 and B1 in the version of the BGBl Regulation. II No 342/2014 shall be applied to notifications relating to a financial year ending on 30 December 2014. § § 5 and 5b as well as the Appendix B2 in the version of the BGBl Regulation. II No. 218/2012 will expire on 30 December 2014. "

6. Appendix A1 is: (see Annex)

7. Appendix A3 is: (see Annex)

8. Appendix B1 is: (see Annex)

Ettl Kumpfmüller