Change The Quarter Reporting Regulation 2012

Original Language Title: Änderung der Quartalsmeldeverordnung 2012

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997150/nderung-der-quartalsmeldeverordnung-2012--.html

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383 regulation of the financial market authority (FMA), the quarterly reporting regulation 2012 modifies the

On the basis of § 36 para 4 of the Pension Fund Act - PKG, BGBl. No. 281/1990, as last amended by Federal Law Gazette I no. 54/2012, is prescribed:

The regulation of the financial market authority (FMA) on the outline of the quarterly financial statements (quarterly reporting regulation 2012 - QMV 2012), Federal Law Gazette II No. 417/2011, is amended as follows:

1. paragraph 1 together with the heading:

"Outline of the quarter card

1. (1) pension funds have to transmit a quarter pass PKG within four weeks after the end of every calendar quarter, the financial market authority (FMA) in accordance with article 36, paragraph 2. The quarterly statement includes, per investment and risk group (VRG), each sub collective investment undertaking (sub-VG) and security VRG



1. an asset ID according to annex 1, 2. proof of compliance with article 23, paragraph 1 Z 3a, section 25 and section 25a PKG, 3. evidence of the actual presence of at least 90 per cent of assets belonging to a VRG, sub-VG, or security VRG, 4. a the assets directly associated with a VRG, sub-VG, or security VRG and 5. an outline statement of the number of beneficiaries in accordance with Appendix 2.

"(2) by way of derogation from paragraph 1 Z 3 must in investments in accordance with § 25 para. 2 Z 5 PKG in relation to land and building only 30 June and 31 December demonstrate the date."

2. in article 2, par. 2 and 4, § 3 para 2 and § 5, the phrase "in accordance with the annex" is replaced by the phrase 'in accordance with Appendix 1".

The following paragraph 4 is added to § 3. 7:

"(4) § 1, § 2 para 2 and 4, § 3 para 2 and section 5 and appendices 1 and 2 in the version of regulation BGBl. No. 383/2012 with 1 January 2013 II come into force and shall apply for the first time on the message to the date March 31, 2013."

4. the previous system is named "Appendix 1".

5. in item number 110 of Appendix 1, the phrase is replaced "cash on hand and short-term deposits" by the phrase "Current balances".

6 position number 130 of Appendix 1 replaces the phrase "Balances in banks" by the phrase "Short-term deposits".

7 in the position numbers 190, 390, 490, 590 and 690 of Appendix 1 is substituted the phrase "Cash from derivatives" with the phrase "Cash position of derivatives".

8. in position number 100 of Appendix 1, the phrase "and cash in hand" through"credit institutions" will be replaced.

9 position numbers 850-859 of Appendix 1 are as follows:



"850





 





which investment HTM dedicated (HTM value)







851





 





which investment HTM dedicated, local and regional authorities (HTM value)







852





 





which investment HTM dedicated, local and regional authorities (market value)







853





 





which investment HTM dedicated, credit institutions (HTM value)







854





 





which investment HTM dedicated, credit institutions (market value)







855





 





which investment HTM dedicated to other companies (HTM value)







856





 





which investment HTM dedicated to other companies (market value)







857





 





Still loads from the valuation of HTM







858





 





Hidden reserves from the valuation of HTM







859





 





Still loads and hidden reserves from the HTM valuation"





10. in position number 863 of Appendix 1 the phrase is replaced "Which balances and cash on hand at a group of credit institutions" by the phrase "Ongoing subject credit and short-term deposits with a bank group".

11. According to annex 1 following appendix 2 is added:

'Appendix 2

Statement of the number of beneficiaries

 







Position number







 







Investment category









 

110





 





 

Beneficiaries (entitled)







120





 





Beneficiaries







100





 





Total beneficiaries and beneficiaries







 

210





 





 

Konsortialgeführte beneficiaries (entitled)







220





 





Konsortialgeführte beneficiaries 200





 





Total konsortialgeführte beneficiaries and beneficiaries"





 

Ettl Pribil