385. Regulation of the Financial Market Supervisory Authority (FMA) on the breakdown and reporting of forms for the annual financial statements according to § 30 (4) and § 30a (1) of the Pensionskassengesetz (Pensionskassengesetz, Form-und Annual Reporting Ordinance 2012-FJMV 2012)

On the basis of § § 30 (4) and (30a) (1) of the Pensionskassengesetz-PKG, BGBl. No. 281/1990, as last amended by the Federal Law BGBl. I No 54/2012, shall be arranged:

Breakdown of the annual report

§ 1. (1) The balance sheet and the profit and loss account of the pension fund are in accordance with the breakdown of the forms contained in Appendix 1 and the accounting report of the investment and risk community (VRG), according to the structure to establish the forms contained in Appendix 2.

1.		The Appendix 1 contains the following information:
a)			Balance sheet of pension fund form A of the AG,
b)			Profit and loss account of the pension fund form B of the AG.
2.		The Appendix 2 contains the following information:
a)			Asset creation of an investment and risk community form A of the VRG,
b)			Income statement of an investment and risk community-Form B of the VRG,
c)			Annex on the balance sheet and income statement of an investment and risk community form C of the VRG.

(2) The identification and evaluation rules in accordance with § § 2 and 3 of the quarterly reporting regulation 2012-QMV 2012, BGBl. II No 417/2011, are to be applied accordingly.

Electronic annual report

§ 2. (1) The electronic annual report of the pension funds to the Financial Market Supervisory Authority pursuant to Article 30a (1) of the PKG shall include the following information:

1.		Balance sheet of pension fund form A of the AG,
2.		Profit and loss account of the pension fund form B of the AG,
3.		Asset creation of an investment and risk community form A of the VRG,
4.		Income statement of an investment and risk community-Form B of the VRG,
5.		supplementary information on the pension fund and on the investment and risk communities,
6.		the provision of cover for cross-border activities; and
7.		Information on the number of eligible persons and persons entitled to benefit.
The electronic annual report shall have to Z 1 and 2 in accordance with the Appendix 1 , to Z 3 and 4 in accordance with the Appendix 2 and to Z 5 to 7 in accordance with the Appendix 3 is to be presented.

(2) In addition to the data of the annual financial statements as well as the accounting reports of the investment and risk community, the audit reports on the annual financial statements and the accounting reports of the investment and risk community of the FMA are electronically.

Reporting provisions

§ 3. In accordance with § 30a PKG, the electronic annual report shall be reimbursed to the FMA by electronic means in a standardised form, including all the data specifications and characteristics required for the supervision of pension funds. The record characteristics, including the record build-up as well as the technical transmission specifications, must be adhered to.

Transitional and final provisions

§ 4. (1) This Regulation shall enter into force 1. Jänner 2013 in force. Their provisions shall be applied for the first time to the annual report as at 31 December 2012, unless otherwise provided for in paragraph 2.

(2) The following position numbers are to be reported for the first time with the annual report as at 31 December 2013:

1.		from the Appendix 1 : Form A of the pension fund's balance sheet:

FB-No.	PNR
150	640	the cover-back of the security VRG,
150	642	Beneficiaries,
150	644	Beneficiaries,

2.		from the Appendix 2 Form A of the VRG-Asset setting of an investment and risk community:

FB-No.	PNR
350	250	the cover-back of the security VRG,
350	252	for the employer's share of the employer,
350	254	for workers ' share of employees,
350	256	For current benefits-Employers ' share,
350	258	for current benefits-employee share,

3.		from the Appendix 2 Form B of the VRG-yield calculation of an investment and risk community:

FB-No.	PNR
400	232	Credit of the pension fund regarding the guaranteed entry level of the security VRG,
400	233	Grant from the remuneration of the investment for LB
400	245	Disbursements of the credits of the pension fund for the guaranteed entry fee of the security VRG,
400	450	Other business

4.		from the Appendix 2 :
a)			Position I. 5. a. from Form C of the VRG-Annex on the asset allocation and income statement of an investment and risk community,
b)			Position II. 4. a. from Form C of the VRG-Annex on the asset allocation and income statement of an investment and risk community; for the 2013 financial year, quarterly data may be used. From the fiscal year 2014 onwards, monthly data will be available.

5.		from the Appendix 3 : Form C-Supplementary information on the VRG:

FB-No.	PNR
600	160	Number of sub-VGen,
600	165	Security VRG,

6.		from the Appendix 3 : Information on the number of eligible persons and persons entitled to benefit:

FB-No.	PNR
950	510	VRG departure: number of AWB (individual change),
950	520	VRG departure: number of LB (individual change),
950	530	VRG access: number of AWB (individual change),
950	540	VRG Access: Number of LB (Individual Change),
950	550	VRG departure: number of AWB (end of contract),
950	560	VRG departure: number of LB (end of contract),
950	570	VRG access: number of AWB (termination of the contract),
950	580	VRG Access: Number of LB (Contract Termination) and
950	590	Number of LB for which no fluctuation return is doped.

(3) The Regulation of the Financial Markets Authority (FMA) concerning the breakdown and reporting of forms for the annual financial statements according to § 30 (4) and § 30a (1) of the Pensionskassengesetz (German Pensionskassengesetz-Form-und Jahresmeldeverordnung-FBJMV), BGBl. II No 419/2005, enters into force on 31 December 2012 and is the last time to apply to the reporting date of 31 December 2011.

(4) Where reference is made in this Regulation to provisions of other Regulations of the Financial Market Supervisory Authority, they shall be applied in their respective versions.

Ettl Pribil