353. Regulation of the Financial Market Supervisory Authority (FMA) on forms for the balance sheet and the profit and loss account of the operating pension funds and for the accounting reports of the investment community (operational Vorsorgekassen-Forms Ordinance-BVK-FBlV)
On the basis of § 40 (3) of the Operating Staff and Self-Employment Provisions-BMSVG, BGBl. No 100/2002, as last amended by the Federal Law of the Federal Republic of Germany (BGBl). I No 184/2013, shall be arranged:
§ 1. The balance sheet as well as the profit and loss account of the operating pension fund (BV cash register) are in accordance with the outline in the Appendix 1 to create.
§ 2. The accountability report of each investment community shall be defined in accordance with the structure of the Appendix 2 to create.
§ 3. This Regulation shall be applied for the first time to financial years ending after 30 December 2013.