417 regulation of the financial market authority (FMA) on the outline of the quarterly financial statements (quarterly reporting regulation 2012 - QMV 2012)
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. 77/2011, is prescribed:
Outline of the quarter card
§ 1 pension funds are required to submit a quarter pass PKG within three weeks after the end of every calendar quarter, the financial market authority (FMA) in accordance with article 36, paragraph 2. The quarter statement includes a breakdown of the assets directly associated with an investment and risk sharing, depending on investment and risk community of 1 Fortune card in accordance with the annex, 2. proof of compliance with section 25 and section 25a PKG, 3. evidence of the actual presence of at least 90 per cent of assets belonging to an investment and risk sharing group and 4th.
Approach and calculation of assets
Assets are section 2 (1) to expel PKG at their current market value in accordance with of article 23; derivative assets and derivative components are to identify with their market-consistent economic contents (exposure).
(2) investments in shares of mutual funds and real estate funds are within the meaning of § 25 para 8 PKG on the investment categories in accordance with the annex (calculation). More Durchrechnungen are to make until each asset can be associated with only one investment category in accordance with the annex. There are also investments in shares in non-listed companies, whose vast business is the investment of the capital invested, to divide. Structured securities, the economic components of which correspond to different investment categories in accordance with the annex, must be divided.
(3) If a calculation is not economically reasonable, so assets and assets may be associated with simplistically the most risky in accordance with legal and contractual provisions category.
(4) accrued income claims are causing investment category in accordance with the annex to be added to.
Approach of derivative financial instruments
Investments in derivative financial instruments are 3. (1) within the meaning of § 23 para 1 Z 6 PKG, taking into account the underlying asset. For the calculation of the underlying are the modalities of the commitment approach according to the 4 derivatives and derivative instruments reporting regulation, Federal Law Gazette II No. 266/2011, to be used.
(2) in the case of Nettingvorkehrungen pursuant to § 7 para. 2 of the 4. derivative instruments and reporting regulation is a netting of assets solely within a single investment fund or other Fund within the meaning of the investment fund law 2011 - 2011 InvFG, Federal Law Gazette I no. 77/2011, permitted. Safeguard measures are to assign the appropriate investment categories in accordance with the annex pursuant to § 7 para 3 of the 4 derivatives and derivative instruments reporting regulation and reduce not the total value of other assets for the calculation in section 25 PKG stated limits on investments.
Provisions relating to the review of the investment provisions
§ 4. The review of investment provisions in accordance with § 25 para 5 and 7 PKG has to be done per investment and risk sharing Group on single paper plane. The collection of all issuers is not economically reasonable, the Pension Fund can compliance with the investment provisions in accordance with § 25 paragraph 5 and 7 PKG prove using mathematical calculations. Special funds within the meaning of § 163 InvFG 2011 are all issuers to raise.
§ 5. The consulted information and reviews for the Division in accordance with § 2 paragraph 2 on the different investment categories in accordance with the annex shall be documented comprehensible. Mentioned mathematical calculation to document is also the simplistic Division pursuant to § 2 para 3 and the methodology for in § 4.
§ 6. The notifications referred to in paragraph 1 are to repay in a 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
7. (1) effective this regulation with January 1st, 2012. The provisions of this regulation are for the first time to use on the message to the date March 31, 2012.
(2) the regulation of the financial market authority (FMA) on the outline of the quarterly financial statements in accordance with § 36 para 4 of the Pension Fund Act (quarterly regulation of reporting), BGBl. No. 382/2005, in the version of regulation BGBl. No. 272/2011, occurs at the end of the December 31, 2011 except force II and is last on the message on the date 31 December 2011 to apply II.
(3) unless other regulations of the financial supervisory authority is referenced in this Regulation provisions, these are to apply in their respectively valid version.