Change Assets, Success And Risk Card Regulation

Original Language Title: Änderung der Vermögens-, Erfolgs- und Risikoausweis-Verordnung

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144. Regulation of the Financial Markets Authority (FMA) amending the asset, success and risk identification regulation (FMA)

Pursuant to Section 74 (1) and (6) of the Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I n ° 13/2014, is assigned with the approval of the Federal Minister of Finance:

The Ordinance of the Financial Market Supervisory Authority (FMA) on the asset, success and risk card (asset, success and risk identification regulation-VERA-V), BGBl. II No 471/2006, as last amended by the BGBl Regulation. II No 28/2014, shall be amended as follows:

1. § 7 (1) reads:

" (1) Parent credit institutions have the asset and success card in accordance with Section 74 (1) of the Federal Elections Act for the credit institution group represented in the consolidated financial statements in accordance with Section 59 of the Federal Banking Act (BWG). Appendix B1 "

2. § 8 reads:

" § 8. The asset and success card according to the Appendix B1 shall be transmitted immediately after the end of each calendar quarter, but no later than two months after the date of the reporting date. "

3. § 9 reads:

" § 9. (1) Parent credit institutions according to § 59 of the Federal Elections Act (BWG) have to divide the risk pass according to Article 74 (1) of the BWG in accordance with the following annexes

1.

Annex B3a ;

2.

Annex B3b If there is no interest rate risk, a vacancy shall be reported;

3.

Appendix B3c , provided that the sum of the market prices of all shares in the Group amounts to EUR 10 million, or the corresponding equivalent in euro. The notification referred to in Annex B3c shall be made from the first reporting date of the financial year following the balance sheet date on which the exceeding was established;

4.

Appendix B3d , whereby higher-level credit institutions whose foreign assets (asset items 1 below the balance sheet) exceed 100 million euros in the audited non-consolidated annual accounts of the previous financial year, the positions "up to 1 year", "over 1 to 2 years", "over 2 years", "not assigned" and "assets of the foreign offices in relation to the country of the seat in the home currency" of Chapter 1A (residual maturity statistics/assets), the position "liabilities of foreign offices in relation to the country of the seat in the home country currency" of Chapter 1B. (residual maturity statistics/liabilities) and chapter 2. (country risk statistics) from the first reporting date of the following financial year on a consolidated basis to the balance sheet date on which the exceeding was established.

(2) Parent credit institutions in accordance with Section 59a of the Federal Elections Act shall have the risk pass in accordance with Section 74 (1) of the BWG in accordance with the Annex C3b , If there is no interest rate risk, a vacancy is to be reported.

(3) Consolidation for the purpose of the messages referred to in paragraphs 1 and 2 shall be carried out in accordance with § 59 or § 59a of the BWG. The consolidation for the purpose of the notifications pursuant to paragraph 1 Z 4 is exclusively subsidiaries (Art. 4 (1) (16) of Regulation (EU) No 575/2013), which are domestic credit institutions and exceed 5 vH of their balance sheet total and EUR 100 million in the audited financial statements of the financial year preceding the notification; and all subsidiaries (Art. 4 (1) (16) of Regulation (EU) No 575/2013), which are credit institutions authorised in a Member State or third country within the meaning of Article 4 (1) (1) of Regulation (EU) No 575/2013. '

4. § 10 (1) reads:

" (1) Parent credit institutions which draw up a consolidated financial statements in accordance with Section 59 of the Federal Elections Act shall not transmit the asset, success or risk pass in accordance with § § 7 to 9 in the current year if the difference between the operating result of the Group and that according to Appendix 2 to Art. § 43 BWG, Part 2, IV. The operating result of the non-consolidated annual accounts of the parent credit institution is not more than 5 vH of this operating result of the parent credit institution, and for the Determination of the reporting exemption in each case to the values of the previous financial year. The exemption from the reporting obligation shall also apply to higher-level credit institutions which draw up a consolidated financial statements in accordance with Section 59a of the Federal Elections Act, whereby the operating result of the Group shall be used as a benchmark for the free limit. "

Section 11 (1) reads as follows:

" (1) The risk pass according to the annexes B3a , B3b , B3c , B3d and C3b shall be transmitted immediately after the end of each calendar quarter, but no later than two months after the date of the reporting date. "

6. § 12 (1) reads:

" (1) Parent credit institutions have the asset and performance certificate in accordance with Section 74 (1) of the Federal Elections Act for the foreign credit institutions fully consolidated in the audited consolidated financial statements in accordance with § 59 Annex D1 "

7. § 13 reads:

" § 13. (1) Parent credit institutions according to § 59 BWG shall have the risk pass of the foreign credit institutions fully consolidated in the audited consolidated financial statements according to § 59 BWG in accordance with Section 74 (1) of the BWG in accordance with the following annexes:

1.

Annex D3a ;

2.

Annex D3b If there is no interest rate risk, a vacancy shall be reported;

3.

Appendix D3d , whereby higher-level credit institutions, whose foreign assets (asset items 1 under the balance sheet) exceed 100 million euros in the audited non-consolidated annual accounts of the previous financial year, and the participations in Subsidiaries (Art. Article 4 (1) (16) of Regulation (EU) No 575/2013), which are foreign credit institutions or credit institutions in Member States,

a)

for each of these subsidiaries, the positions "up to 1 year", "over 1 to 2 years", "over 2 years" and "not to be allocated"; and

b)

the position "Assets of the foreign offices in relation to the country of the seat in the country of the sitting" (residual maturity statistics/assets) in the installation B3d

in respect of each Member State and third country in which assets are assessed.

(2) Parent credit institutions according to § 59a BWG shall have the risk pass of the foreign credit institutions fully consolidated in the audited consolidated financial statements in accordance with § 59a of the BWG in accordance with Section 74 (1) of the Federal Elections Act (BWG) in accordance with the Annex E3b , If there is no interest rate risk, a vacancy shall be reported. "

8. § 14 reads:

" § 14. The asset, success and risk pass according to the Annexes D1 , D3 and E3b shall be transmitted immediately after the end of each calendar quarter, and at the latest by the fifteenth calendar day of the second month, in the fourth quarter at the latest within two months of the end of the calendar year. "

9. The following paragraphs 10 and 11 are added to § 17:

" (10) § 7 para. 1, § 8, § 9, § 10 para. 1, § 11 para. 1, § 12 para. 1, § 13 and § 14 as well as the Assets A3b , B3b , C3b , D3b and E3b in the version of the BGBl Regulation. II No. 144/2014 will enter into force on 1 July 2014 and will be applied for the first time to reports on the reporting date of 30 September 2014.

(11) The Assets C1 , C3a , C3c , C3d , E1 , E3a and E3d shall expire on 30 June 2014 and shall last for the last time to be reported on the reporting date of 30 June 2014. "

10. The facilities A3b, B3b, C3b, D3b and E3b are: (see annexes)

Ettl Kumpfmüller