256. Regulation of the Oesterreichische Nationalbank concerning the collection of credit and country risks, residual maturities and foreign currency loans as well as financial information from the foreign subsidiary banks-Reporting Regulation FinStaff 1/2015

Pursuant to Section 44b (2) of the National Bank Act 1984-NBG, BGBl. No. 50/1984, as last amended by the Federal Law BGBl. I No 68/2015, shall be arranged:

Section 1: Credit risk

§ 1 Credit risk unconsolidated

Credit institutions within the meaning of Article 1 (1) of the Federal Elections Act are obliged to provide the credit risk information relating to them in accordance with the Supplement A1 broken down to the OeNB.

§ 2 Credit risk consolidated

Higher-level credit institutions within the meaning of Section 30 (5) of the BWG, which draw up a consolidated financial statements in accordance with § 59 or § 59a BWG, are obliged to provide credit risk information for the credit institution group represented in the consolidated financial statements in accordance with the Supplement A2 broken down to the OeNB.

The evaluation shall be carried out in accordance with the accounting principles applied in each case (§ 59 or § 59a BWG).

Parent credit institutions that draw up a consolidated financial statements in accordance with Section 59 of the Federal Elections Act shall not reimburse the supplement A2 in the current year if the difference between the operating result of the Group and the one referred to in Appendix 2 to Article I (43) of the Federal Elections Act (BWG), Part 2, IV. The combined operating result of the unconsolidated annual accounts of the parent credit institution shall be no more than 5 vH of this operating result of the parent credit institution, with the determination of the Notification exemption in each case the values of the previous financial year shall be used . The exemption from the reporting obligation shall also apply to higher-level credit institutions which draw up a consolidated financial statements in accordance with § 59a BWG, whereby in this case the operating result of the consolidated financial statements is to be applied on the basis of IFRS. If the reporting limit is exceeded, the reporting of the supplement A2 shall be made from the first reporting date of the financial year following the balance sheet date on which the exceeding was established.

§ 3 Credit risk foreign subsidiary banks

Higher-level credit institutions within the meaning of Section 30 (5) BWG, which draw up a consolidated financial statements in accordance with § 59 or § 59a BWG, are obliged to provide credit risk information on the consolidated financial statements in accordance with § 59 or § 59a of the BWG foreign credit institutions within the meaning of Article 4 (1) (16) in conjunction with Article 4 (1) (1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions; and Investment firms and amending Regulation (EU) No 646/2012, OJ L 206, 22.7.2012, p. OJ L 176, 27 June 2013,-'the following ' CRR " -on a single basis, whereby subsidiaries of such subsidiaries shall also be reported on a single basis, in accordance with the Supplement A3 broken down to the OeNB.

Section 2: Country risk

§ 4 Country risk unconsolidated

Credit institutions whose activity consists exclusively or, inter alia, in receiving deposits or other repayable funds from the public and providing credit for their own account, shall be obliged to provide the information concerning them. Country risks according to the Supplement B1 , as well as to indicate the types of advertising referred to in supplement E1 and to report them to the OeNB, the relevant attributes in the supplement D and the reporting concepts in the supplement F being described in more detail and the requirements of supplement D as well as the specifications with regard to the imprints and any restrictions.

From the obligation to report (country risk unconsolidated) Parent credit institutions shall be excluded in accordance with Section 30 (5) of the Federal Elections Act, if they are referred to in § 5 (Country Risk Consolidated) sign-up.

The obligation to notify pursuant to this provision shall not apply, provided that the sum of the original risk positions abroad, in accordance with the unconsolidated notification of Annex I, C 04.00, line 850 of the Commission's implementing Regulation (EU) No 680/2014 of 16 December 2014, is deleted. 4 April 2014 laying down technical implementing standards for the supervisory reporting of institutions pursuant to Regulation (EU) No 575/2013 of the European Parliament and of the Council, OJ L 378, 27.9.2013, p. OJ L 191, 28. June 2014,-hereinafter " EBA Reporting-ITS " -does not exceed EUR 100 million on the basis of the previous audited annual financial statements.

§ 5 Country Risk Consolidated

Higher-level credit institutions within the meaning of Section 30 (5) of the BWG, which draw up a consolidated financial statements in accordance with § 59 or § 59a BWG, are obliged to provide country risk information according to the Supplement B2 , as well as to indicate the advertising materials listed in supplement E2 and to report them to the OeNB, the relevant attributes in the supplement D and the reporting concepts in the supplement F are described in more detail and the requirements D also include the specifications with regard to the imprints and any restrictions.

The obligation to notify pursuant to this provision shall not apply if the sum of the original risk positions abroad is based on the consolidated report of Annex I, C 04.00, line 850 of the EBA reporting system-ITS on the basis of the previous audited Consolidated financial statements do not exceed EUR 100 million.

The evaluation shall be carried out in accordance with the accounting principles applied in each case (§ 59 or § 59a BWG).

To be included in the consolidation are subsidiaries in accordance with Article 4 (1) Z 16 CRR, which are credit institutions approved in Austria or in another Member State or in a third country, the activity of which is limited to, inter alia, is to receive deposits or other repayable funds from the public and to grant credit for their own account. The credit institution group is not included in the consolidation. § 30 BWG parent (mixed) financial holding companies or (mixed) mother financial holding companies.

§ 6 Country risk of foreign subsidiary banks

Higher-level credit institutions within the meaning of Section 30 (5) BWG, which draw up a consolidated financial statements according to § 59 or § 59a BWG, are obliged to provide country risk information on the consolidated financial statements in accordance with § 59 or § 59a of the BWG foreign credit institutions within the meaning of Article 4 (1) (16) in conjunction with Article 4 (1) CRR on a single basis, whereby subsidiaries of such subsidiaries shall also be reported on a single basis, in accordance with the Supplement B3 , as well as to indicate the advertising materials listed in supplement E3 and to report them to the OeNB, the relevant attributes in the supplement D and the reporting concepts in the supplement F are described in more detail and from the supplement D also the specifications with regard to the imprints and any restrictions.

The obligation to notify pursuant to this provision shall not apply, provided that the sum of the original risk positions abroad of the consolidated reporting of Annex I, C 04.00, line 850 of the EBA reporting system-ITS based on the previous audited Consolidated financial statements do not exceed EUR 100 million.

Section 3: residual maturities, foreign currency loans

§ 7 Unconsolidated residual maturities and foreign currency credits

Credit institutions whose activity consists exclusively or, inter alia, in receiving deposits or other repayable funds from the public and providing credit for their own account, shall be obliged to provide the information concerning them. Residual maturities and foreign currency credits for the credit institution in accordance with the Supplement C1 , as well as to indicate the types of advertising referred to in supplement E4 and to report them to the OeNB, the relevant attributes in the supplement D and the reporting concepts in the supplement F being described in more detail and the requirements of supplement D as well as the specifications with regard to the imprints and any restrictions.

Section 4: Financial information relating to foreign subsidiary banks

Section 8 Notification of full-consolidated foreign credit institutions

Higher-level credit institutions within the meaning of Section 30 (5) of the Federal Elections Act are obligated, in respect of the foreign credit institutions consolidated in the audited consolidated financial statements within the meaning of Art. 4 (1) No. 16 in conjunction with Article 4 (1) (1) CRR, Reports in accordance with § 9. Such subsidiaries shall be reported on a single basis, and subsidiaries of such subsidiaries shall also be reported on a single basis.

§ 9 Notifications

(1)		Institutions which comply with IFRS in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards, OJ L 327, 30.1.2002, p. L 243 of 11 September 2002, which are listed in Annex II, Table 3 of Regulation (EU) 2015/534 of the European Central Bank of 17 March 2015 on the reporting of supervisory financial information (ECB/2015/13), OJ L 243, 27.9.2015, p. OJ L 86 of 31 March 2015, listed in Annex III of the EBA reporting system-ITS, in accordance with the provisions of Articles 2, 3 and 9 of the EBA reporting body ITS. In addition, the template number 3 "Total gebnisinvoice" from Annex III of the EBA reporting system-ITS is to be reimbursed in accordance with the provisions of Articles 2, 3 and 9 of the EBA reporting system-ITS.
(2)		Institutions which are obliged to report under Article 5 of Regulation (EU) 2015/534 of the European Central Bank shall report the notification templates listed in Annex II, Table 4 of Regulation (EU) 2015/534 from Annex IV of the EBA reporting system-ITS to the provisions of Art. 2, 3 and 11 of the EBA reporting body ITS.
(3)		The reporting obligation under paragraphs 1 and 2 shall not be required in that, and as long as an idente notification requirement has already been issued by Regulation (EU) 2015/534 of the European Central Bank.

Section 5: Final provisions

§ 10 KI-Verbund

In a credit institution network, the central organisation, without prejudice to the reporting obligations of the affiliated institutions on a single basis, and the reporting obligations of the parent credit institution pursuant to Article 30 (5) of the BWG on a consolidated basis, shall be responsible for: to comply with the reporting requirements of this Regulation for the credit institution composite on a consolidated basis.

§ 11 Meldestichtage

The reporting days for the notifications pursuant to this Regulation shall be:

The 31 March, 30 June, 30 September and 31 December.

§ 12 Meldefrists

The notifications in accordance with the Supplement A1, B1 and C1 shall be sent to the OeNB without delay after the end of each calendar quarter and at the latest on the twentieth bank working day following the date of the reporting date.

The notifications in accordance with the Supplement A2, B2 and B3 shall be sent to the OeNB without delay after the end of each calendar quarter, but no later than the fortieth day of the banking working day following the date of the reporting date.

The notifications pursuant to § 9 are to be reimbursed to the transmission deadlines set out in Article 3 of the EBA reporting system.

Section 13 Reporting technical provisions

(1)		Unless otherwise stated in the supplements, the amounts shall be given in detail. In this case, subsequent points of one to four are rounded off, from five to nine.
(2)		Foreign currency positions are to be converted into euro on the basis of the European Central Bank's (ECB) euro reference rate at the reporting date. If no euro reference rate is available to the ECB for a currency, the foreign exchange rates shall be used for the day of the reporting period.
(3)		The reports shall be sent to the Oesterreichische Nationalbank in a standardised form by means of electronic transmission. The transmission must comply with certain minimum requirements laid down by the Oesterreichische Nationalbank.

Section 14 Entry into force

The present Regulation shall enter into force with the date of its publication in the Federal Law Gazans.

Section 1 Credit risk shall be applied for the first time to the reporting date of 31 December 2015.

Section 2 Country risk and Section 3 residual maturities, foreign currency loans are to be applied for the first time to reports on the cut-off date 30 September 2016.

Section 9 (1) is to be applied for the first time to reports on the deadline of 30 June 2016.

Section 9 (2) is to be applied for the first time to notifications on the date of 31 December 2015.

The reports on credit risk information (Annexes A1 and A2) in accordance with the reporting regulation FinStaff 1/2014 of the Oesterreichische Nationalbank-published in the Official Journal on 23 May 2014-are the last time reports on the reporting date 30. September 2015.

The reports on country risk information (annexes B1 and B2) in accordance with the reporting regulation FinStaff 1/2014 of the Oesterreichische Nationalbank are to be reported for the last time on the reporting date of 30 June 2016.

The reporting regulation FinStaff 1/2014 will expire on 29 September 2016.

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