264. Regulation of the Financial Market Supervisory Authority (FMA) for accounting purposes, accounting and determination of the value of partial funds in the case of umbrella constructions (partial fund regulation-TFV)
On the basis of § 47 (3) of the Investment Fund Act 2011-InvFG 2011, BGBl. I n ° 77, shall be assigned:
§ 1. The accounting of an umbrella construction (Section 47 (1) of the InvFG 2011) must be such that, in accordance with the nature and timing of each business incident involving a single sub-fund, it can be tracked in its creation and settlement. and the allocation of this business case to the respective sub-fund.
§ 2. (1) The requirements of § 49 InvFG 2011 are to be observed for accounting and semi-annual reports in Umbrella Constructions, with the proviso that all sub-funds should be reported individually. The data according to § 49 para. 2 InvFG 2011 are for the accountability report and the data according to § 49 paragraph 3 InvFG 2011 are decisive for the half-yearly report.
(2) In the case of an umbrella construction, a single audit opinion of the auditor pursuant to section 49 (5) InvFG 2011 shall be made for the accounting reports of the partial funds.
Determination of the value
§ 3. (1) § 57 (1) and (2) InvFG 2011 shall apply to the determination of the value of the individual subfunds.
(2) The publication obligations regarding the issue and withdrawal price of shares pursuant to section 57 (3) of the InvFG 2011 shall apply to each individual partial fund.
entry into force
§ 4. This Regulation shall enter into force on 1 September 2011.