Change Of The Annual And Consolidated Financial Statements Regulation

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

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2014_II_342/BGBLA_2014_II_342.html

342. Regulation of the financial market authority (FMA), the annual and consolidated financial statements regulation modifies the

On reason of § 44 para 1 and 5 in conjunction with article 44, paragraph 7, as well as of section 74 para 1 in conjunction with § 74, paragraph 6, of the law on banking - Banking Act, Federal Law Gazette No. 532/1993, last amended by Federal Law Gazette I no. 59/2014, is - concerning section 74 para 1 in conjunction with § 74 para 6 BWG with the consent of the Federal Minister for finance - prescribed : The regulation of the financial market authority (FMA) on the electronic reports concerning annual financial statements and consolidated financial statements (annual and consolidated financial statements regulation JKAB-V), Federal Law Gazette II No. 470/2006, as last amended by regulation Federal Law Gazette II No. 218/2012, is amended as follows:

1 in section 3 the word "Staff provision fund business" replaces "Occupational pension fund business" the phrase.

2. articles 5 and 5 b and the Annex B2 are eliminated.

3. in Article 5a, the phrase "the message in accordance with section 4 or section 5" is replaced by the phrase "the message in accordance with section 4".

4. in article 6, paragraph 1, the reference "sections 1 to 5" with the reference "paragraphs 1 to 4" will be replaced.

5. § 8 the following paragraph 4 is added:

"No. 342/2014 II (4) § 3, § 5a, section 6, paragraph 1 and the systems A1, A3, and B1 in the version of regulation BGBl. with the day following the proclamation into effect. The systems A1, A3, and B1 in the version of regulation BGBl. No. 342/2014 II are to apply to messages on a financial year ending after December 30, 2014. II No. 218/2012 contact the sections 5 and 5 b and the Annex B2 in the version of regulation BGBl. expiry of 30 December 2014 override."

6. the system of A1 is: (see attachment)

7. the unit A3 is: (see attachment)

8. the system B1 is: (see attachment)

Ettl Kumpf Müller