463. Regulation of the Financial Markets Authority (FMA) amending the Regulation on the Regulation of the Order of Order, the Financial Markets Authority and the Financial Regulation of the Financial Markets Authority (FMA) and the Financial Reporting Regulation (FMA) and the Financial Reporting Regulation (Reporting)

table of contents

Article 1	Amendment of the Regulation of the Order of Order-Regulation
Article 2	Amendment of the asset, success and risk identification regulation
Article 3	Amendment of the Payment Institution Reporting Regulation

Article 1

Amendment of the Regulation of the Order of Order-Regulation

Pursuant to Section 74 (2) and (3) in conjunction with Section 74 (7) of the Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I n ° 145/2011, is assigned with the approval of the Federal Minister for Finance:

The Ordination of the Order of Order-ONA-V, BGBl. II No 472/2006, as last amended by the BGBl Regulation. II No 297/2010, shall be amended as follows:

1. In accordance with § 4, the following § 4a is inserted:

" § 4a. Insofar as this Regulation does not apply to derogations, the notifications pursuant to Article 74 (2) and (3) of the Federal Elections Act shall be submitted in accordance with the Appendix A1 and Appendix B1 , immediately after the end of each calendar month. "

(2) The following paragraph 5 is added to § 5:

" (5) § 4a and the Annexes A1 and B1 in the version of the BGBl Regulation. II No 463/2011 shall be applied for the first time to reports on the reporting date of 31 December 2011. "

3. Annexes A1 and B1 are: (see annexes)

Article 2

Amendment of the asset, success and risk identification regulation

On the basis of § 74 (1) and (7) of the Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I n ° 145/2011, is assigned with the approval of the Federal Minister for Finance:

The asset, success and risk pass regulation-VERA-V, BGBl. II No 471/2006, as last amended by the BGBl Regulation. II No 297/2010, shall be amended as follows:

1. § 5 (1) Z 4 reads:

" 4.		Appendix A3d , but only Chapter 1A. (residual maturity statistics/assets), except for the positions "to 1 year", "over 2 years" and "assets of the foreign offices in relation to the country of the seat in the home currency", Chapter 1B. (residual maturity statistics/liabilities), with the exception of the position " liabilities of foreign offices in relation to the country of seat in the country of the seat, including all foreign assets and liabilities, and Chapter 1C. (foreign currency credit statistics) and Chapter 1D. (New lending to domestic private households) must be taken into account. Credit institutions whose foreign assets (asset items 1 below the balance sheet) in the audited annual accounts of the previous financial year exceed EUR 100 million and which are not a parent credit institution within the meaning of Section 30 of the BWG, In addition, the positions "up to 1 year", "over 1 to 2 years", "over 2 years", "not assigned" and "assets of the foreign offices in relation to the country of the sitting in the seat-country currency" of Chapter 1A shall be added to the table. (residual maturity statistics/assets), the position "liabilities of foreign offices in relation to the country of the seat in the home country currency" of Chapter 1B. (residual maturity statistics/passiva) and Chapter 2. (national risk statistics) in respect of each Member State and third country where assets are assessed. The notification according to the second sentence shall be made from the first reporting date of the financial year following the balance sheet date on which the exceeding was established. "

2. § 5 (2) reads:

" (2) Credit institutions from Member States which operate in Austria pursuant to Article 9 (1) of the Federal Elections Act (BWG) via a branch office shall only have: Appendix A3d , Chapter 1A. (residual maturity statistics/assets), with the exception of the positions "to 1 year", "over 2 years" and "assets of the foreign offices in relation to the country of the seat in the home currency", and Chapter 1B. (residual maturity statistics/liabilities) other than the position "Passiva of the foreign offices in relation to the country of seat in the home country currency", including all foreign assets and passiva. "

Section 9 (1) Z 4 reads as follows:

" 4.		Appendix B3d or C3d , whereby higher-level credit institutions whose foreign assets (asset items 1 below the balance sheet) exceed 100 million euros in the audited non-consolidated annual accounts of the previous financial year, the positions "up to 1 year", "over 1 to 2 years", "over 2 years", "not assigned" and "assets of the foreign offices in relation to the country of the seat in the home currency" of Chapter 1A (residual maturity statistics/assets), the position "liabilities of foreign offices in relation to the country of the seat in the home country currency" of Chapter 1B. (residual maturity statistics/liabilities) and chapter 2. (national risk statistics) shall be reported on a consolidated basis from the first reporting date of the following financial year on the balance sheet date on which the exceeding was established. "

4. The following paragraph 6 is added to § 17:

" (6) § 5 (1) (4) and (2) (2), § 9 (1) (4) and (2) Annexes A1a , A3d , B3d and C3d in the version of the BGBl Regulation. II No 463/2011 shall be applied for the first time to reports on the reporting date of 31 December 2011. "

5. Assets A1a , A3d , B3d and C3d are: (see annexes)

Article 3

Amendment of the Payment Institution Reporting Regulation

On the basis of § 20 (5) of the Payment Services Act-ZaDiG, BGBl. I n ° 66/2009, as last amended by the Federal Law BGBl. I n ° 107/2010, in conjunction with Section 13 (1) of the E-Money Act 2010, Federal Law Gazette (BGBl). I n ° 107, is assigned with the approval of the Federal Minister for Finance:

The Regulation of the Financial Markets Authority (FMA) for the determination of the reporting of payment institutions (payment institution reporting regulation-ZIMV), BGBl. II No 352/2009, shall be amended as follows:

1. The title of the Regulation is: