Form - And Year Reporting Regulation 2012 - Fjmv 2012

Original Language Title: Formblatt- und Jahresmeldeverordnung 2012 – FJMV 2012

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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