Change The Quarter Reporting Regulation 2012

Original Language Title: Änderung der Quartalsmeldeverordnung 2012

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.

383. Regulation of the Financial Market Supervisory Authority (FMA) amending the quarterly reporting regulation for 2012

On the basis of § 36 (4) of the Pensionskassengesetz-PKG, BGBl. No. 281/1990, as last amended by the Federal Law BGBl. I No 54/2012, shall be arranged:

The Ordinance of the Financial Market Supervisory Authority (FMA) on the breakdown of quarterly reports (quarterly reporting regulation 2012-QMV 2012), BGBl. II No 417/2011, shall be amended as follows:

1. § 1 together with the title is:

" Outline of the Quarterly ID

§ 1. (1) In accordance with Section 36 (2) of the PKG, pension funds have to submit a quarterly document to the Financial Market Supervisory Authority (FMA) within four weeks after the end of each calendar quarter. The quarterly pass contains per investment and risk community (VRG), per subinvestment community (Sub-VG) and security VRG (German)

1.

an asset card according to Appendix 1 ,

2.

proof of compliance with § 23 (1) Z 3a, § 25 and § 25a PKG,

3.

proof of the actual existence of at least 90 vH of the assets belonging to a VRG, Sub-VG or Safety VRG,

4.

an outline of the assets directly allocated to a VRG, Sub-VG or Safety VRG; and

5.

a statement of the number of eligible persons and persons entitled to benefits, in accordance with Appendix 2 .

(2) By way of derogation from paragraph 1 Z 3, in the case of apportions pursuant to section 25 (2) Z 5 PKG, proof of land and buildings must be furnished only at the closing date of 30 June and 31 December respectively. "

2. In § 2 (2) and (4), § 3 (2) and § 5, the word order shall be " according to the Annex " through the phrase " according to Annex 1 " replaced.

(3) The following paragraph 4 is added to § 7:

" (4) § 1, § 2 para. 2 and 4, § 3 para. 2 and § 5 as well as the Assets 1 and 2 in the version of the BGBl Regulation. II No 383/2012 are due to 1. January 2013 will be in force and will be applied for the first time to the reporting date of 31 March 2013. "

4. The previous installation shall be given the name "Appendix 1" .

5. In position 110 of the Annex 1 the phrase "cash balances and short-term deposits" through the phrase "Running Credit" replaced.

6. In position 130 of the Annex 1 the phrase "Credit in credit institutions" through the phrase "Short-term deposits" replaced.

7. In the position numbers 190, 390, 490, 590 and 690 of the Appendix 1 the sequence of words "Terminal position from derivatives" through the phrase "Terminal position from derivatives" replaced.

8. In position number 100 of the Annex 1 the phrase "and cash balances" by "in the case of credit institutions" replaced.

9. Position numbers 850 to 859 of the Appendix 1 are:

" 850

this is dedicated to HTM-value (HTM value)

851

Dedicated to HTM-local authorities (HTM value)

852

Dedicated to HTM-local authorities (market value)

853

this is dedicated to HTM-credit institutions (HTM value)

854

Dedicated to HTM-dedicated to credit institutions (market value)

855

Dedicated to HTM, other companies (HTM value)

856

Dedicated to HTM, other companies (market value)

857

Silent loads from the HTM evaluation

858

Silent Reserves from the HTM-Review

859

Silent loads and quiet reserves from the HTM rating "

10. In position number 863 of the Appendix 1 the phrase "balances and cash balances for a credit institution group" through the word success e "means running credits and short-term deposits with a credit institution group" replaced.

11. Annex 1 the following Appendix 2 attached:

" Appendix 2

Identification of the number of eligible persons and persons entitled to benefits

Line number

Assessment Category

110

Eligible beneficiaries

120

Performers

100

Total Qualifying and Eligible Benefits

210

Consortium-led defendants

220

Consorcted beneficiaries

200

Total Consortium-led Anwartschafts-und beneficiaries "

Ettl Pribil