Form - And Year Reporting Regulation 2012 - Fjmv 2012

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

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997148/formblatt--und-jahresmeldeverordnung-2012--fjmv-2012.html

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385th regulation of the financial market authority (FMA) on the outline and message forms for the data in the financial statements in accordance with section 30, paragraph 4 and article 30a (1) of the Pension Fund Act (form - and year reporting regulation 2012 - FJMV 2012)

On the basis of § 30 par. 4 and 30a para 1 of the Pension Fund Act - PKG, BGBl. No. 281/1990, as last amended by Federal Law Gazette I no. 54/2012, is prescribed:

Outline of the annual message

1. (1) the balance sheet and the profit and loss statement of the Pension Fund are outline the forms contained in Appendix 1 and the accountability report of the Veranlagungs-according to the and risk community (VRG) is to set up according to the outline of the forms contained in Appendix 2.



1 the annex 1 includes the following information: a) balance sheet of pension fund - form A of AG, b) profit and loss account of the pension fund - form B of AG.

2. Annex 2 contains the following information: a) statement of assets of an investment and risk community - form A the VRG, b) income statement of an investment and risk community - form B of the VRG, c) Appendix to the statement of assets and income statement of an investment and risk community - form C of the VRG.

(2) the presentation and valuation rules in accordance with paragraphs 2 and 3 of the quarterly reporting regulation 2012 - QMV 2012, Federal Law Gazette II are no. 417/2011, apply mutatis mutandis.

Electronic annual message

2. (1) the electronic annual reporting of pension funds in the financial market authority in accordance with article 30a, paragraph 1 PKG has to include the following information: 1 balance sheet of pension fund - form A of AG, 2. income statement of the pension fund - form B of the AG, 3. statement of assets of an investment and risk community - form A the VRG, 4. income statement of an investment and risk community - form B of the VRG, specifications 5. complementary to the Pension Fund and to the investment and risk groups , 6 premium reserve at cross-border activity and 7 information on the number of beneficiaries and beneficiaries.

The electronic reporting of the year has to Nos. 1 and 2 according to the Appendix 1, to be made to Nos. 3 and 4 according to annex 2 and Z 5 to 7 according to the outline presented in annex 3.

(2) in addition to the data of the annual financial statements and the reports of the investment and risk sharing group, the audit report on the annual accounts and the annual reports of the investment and risk sharing of the FMA are electronically.

Login-technical provisions

§ 3. The electronic reporting of the year is to repay in accordance with section 30a PKG in standardised form including all sub necessary for the supervision of Pensionskassen and features electronically to the FMA. Here are the characteristics of the data set including the data set structure, as well as technical transmission requirements to comply with.

Transitional and final provisions

4. (1) this regulation with 1 January 2013 enter into force. Their provisions are to apply for the first time on the annual message to December 31, 2012 unless otherwise follows from paragraph 2.

(2) the following item numbers are for the first time with the message in the year to 31 December 2013 to sign:

 



1. in the annex 1: form A of AG - balance of the Pension Fund:



No.









PNR











150





640





Provision of safety VRG,







150





642





Beneficiaries (entitled),







150





644





Beneficiaries,





 



2. from the annex 2: form A VRG - statement of assets of an investment and risk sharing:



No.









PNR











350





250





Provision of safety VRG,







350





252





for benefits - employer's contribution,.







350





254





for benefits - employee share,.







350





256





for ongoing services - employer's contribution,.







350





258





for ongoing services - employee share,.





 



3. from the annex 2: form B of the VRG - income statement of an investment and risk sharing:



No.









PNR











400





232





Credit of the Pension Fund regarding guaranteed inaugural board of safety VRG,







400





233





Grant from the remuneration of the investment for LB







400





245





Withdrawals of the credits of the Pension Fund to the guaranteed inaugural board of safety VRG,







400





450





Miscellaneous





 



4. in Appendix 2: a) position I. 5. in form C of the VRG - addendum to the statement of assets and income statement an investment and risk sharing, b) position II. 4 in form C of the VRG - addendum to the statement of assets and income statement of an investment and risk sharing; Quarterly data can be used for the 2013 fiscal year. From the fiscal year 2014, month end data are to be used.

 



5. from the Appendix 3: form C – supplementary information to the VRG:



No.









PNR











600





160





Number of sub VGen







600





165





Security VRG,





 



6 of the Appendix 3: information on the number of beneficiaries:



No.









PNR











950





510





VRG finish: Number of AWB (individual change),







950





520





VRG finish: 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 finish: Number of AWB (termination),







950





560





VRG finish: Number of LB (termination),







950





570





VRG access: Number of AWB (termination),







950





580





VRG access: Number of LB (termination) and







950





590





Number of LB is allocated for which no volatility reserve.





 

(3) the regulation of the financial market authority (FMA) on the outline and message forms for the data in the financial statements in accordance with section 30 subsection 4 and section 30a (1) of the Pension Fund Act (form - and year reporting regulation - FBJMV), BGBl. No. 419/2005, occurs at the end of 31 December 2012 override II and is last on the message on the date 31 December 2011 to apply.

(4) unless other regulations of the financial supervisory authority is referenced in this Regulation provisions, these are to apply in their respectively valid version.

Ettl Pribil