Change The Financial Conglomerate Quarterly Report Regulation, The Annual And Consolidated Financial Statements Regulation, Ona Regulation, Stammdatenmeldungs Regulation And The Assets...

Original Language Title: Änderung der Finanzkonglomeratsquartalsberichts-Verordnung, der Jahres- und Konzernabschluss-Verordnung, der Ordnungsnormenausweis-Verordnung, der Stammdatenmeldungs-Verordnung und der Vermögens-, ...

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88. Regulation of the financial market authority (FMA), modifies the financial conglomerate quarterly report regulation, the annual and consolidated regulation, the Ona regulation Stammdatenmeldungs regulation and the assets, success and the risk identification regulation

Table of contents



Article 1 amendment to the financial conglomerate quarterly report regulation article 2 change of annual and consolidated financial statements regulation article 3 Ona regulation article 4 amendment of the Stammdatenmeldungs regulation article 5 change assets, success and risk identification regulation article 1

Amendment of the financial conglomerate quarterly report regulation

On the basis of § 14 para 5 of the financial conglomerates Act - FKG, Federal Law Gazette I no. 70/2004, as last amended by the Federal Act Federal Law Gazette I no. 22/2009, with the consent of the Federal Minister of finance prescribed:

The regulation of the financial market authority (FMA) on quarterly reports and credit risk mitigation of financial conglomerates (financial conglomerate quarterly report regulation FK-QUAB-V), Federal Law Gazette II No. 101/2007, is amended as follows:

1. in article 1, paragraph 1, the phrase "within four weeks" is replaced by the phrase 'at the latest up to the fifteenth day of the second following month".

2. in the information sheet of the system the word order is "million euros" is replaced by the phrase "in thousands of euros".

Article 2

Change of the annual and consolidated financial statements regulation

On reason of § 44 para 1 and 5 in conjunction with § 44 par. 7 and of section 74 para 1 in conjunction with § 74, paragraph 7, of the law on banking - Banking Act, Federal Law Gazette No. 532/1993, as last amended by Federal Law Gazette I no. 152/2009, is - concerning section 74 para 1 in conjunction with § 74 section 7 BWG with approval of the Federal Minister for finance - prescribed :

The regulation of the financial market authority (FMA) on the electronic reports concerning annual financial statements and consolidated financial statements (annual and consolidated financial statements regulation JKAB-V), Federal Law Gazette II No. 470/2006, is amended as follows:

1. after article 5, the following paragraph 5a is inserted:

'Article 5a. With groups of credit institutions, whose parent Institut BWG is a financial holding company or a parent financial holding company or an EEA parent financial holding company based in another Member State in accordance with article 30, paragraph 2, the parent credit institution has to make the Declaration referred to in section 4 or section 5 both including and excluding this financial holding company or parent financial holding company, or EEA parent financial holding company with headquarters in another Member State (multiple consolidation)."

2. the system of A1 is: (see facilities)

3. the unit A3 is: (see facilities)

4. the system B1 is: (see facilities)

5. the Annex B2 is: (see facilities)

6. the existing text of § 8 receives the sales designation (1). The following paragraph 2 is added:

(2) that no. 88/2010 contact II equipment in the version of regulation BGBl. the day following the by-laws in force and are to apply the messages to a fiscal year ending after December 31, 2009 for the first time.

Article 3

ONA regulation

On the basis of section 74, paragraph 2 and 3 in conjunction with § 74 section 7 of the law on banking - Banking Act, BGBl. No. 532/1993, as last amended by Federal Law Gazette I no. 152/2009, is with the consent of the Federal Minister of finance prescribed:

ONA regulation ONA-V, Federal Law Gazette II No. 472/2006, is amended as follows:

1. paragraph 1 paragraph 2:

"(2) in the case of groups of credit institutions, whose parent Institut BWG is a financial holding company or a parent financial holding company or an EEA parent financial holding company based in another Member State in accordance with article 30, paragraph 2, the parent credit institution has to make the Declaration referred to in paragraph 1 both including and excluding this financial holding company or parent financial holding company, or EEA parent financial holding company with headquarters in another Member State (multiple consolidation)."

2. the system of A1 is: (see facilities)

3. the system B1 is: (see facilities)

4. the following paragraph 3 led § 5:

"(3) the facilities in the version of regulation BGBl. II are no 88/2010 for the first time on the message as the date 30 June 2010 to apply."

Article 4

Amendment of the Stammdatenmeldungs regulation

On the basis of § 74 5 and 7 of the law on banking - Banking Act, Federal Law Gazette No. 532/1993, as last amended by the Federal Act Federal Law Gazette I no. 152/2009, is with the consent of the Federal Minister of finance prescribed:

Stammdatenmeldungs regulation STDM-V, Federal Law Gazette II No. 474/2006, is amended as follows:

1. the system is: (see facilities)

2. the existing text of § 5 receives the sales designation (1). The following paragraph 2 is added:

"(2) the investment in the version of regulation BGBl. II is no. 88/2010 to apply to messages at the reporting date of June 30, 2010 for the first time."

Article 5

Change assets, success and risk card regulation

On the basis of § 74 sections 1 and 7 of the law on banking - Banking Act, BGBl. No. 532/1993, as last amended by Federal Law Gazette I no. 152/2009, is with the consent of the Federal Minister of finance prescribed:

The wealth, success and risk identification regulation VERA-V, Federal Law Gazette II No. 471/2006, is amended as follows:

1. paragraph 9 paragraph 2:

"(2) the consolidation for the purpose of notifications is referred to in paragraph 1 according to § 59 or § 59a BWG. Included in the consolidation for the purpose of notifications referred to in paragraph 1 Z 4 are exclusively subsidiary (§ 2 Z 12 BWG) that are domestic banks and their overseas assets exceed 5 vH of their assets and EUR 100 million in the audited financial statements of the fiscal year preceding the message, as well as all subsidiaries (§ 2 Z 12 BWG), are 4 Z 1 of Directive 2006/48/EC in a Member State or third country approved credit institutions within the meaning of article ", to include."

2. before paragraph 12, the word "Daughters" is replaced by "Credit institutions" in the heading.

3. the AnlageA1a is: (see facilities)

4. the AnlageA1b is: (see facilities)

5. the system of A2 is: (see facilities)

6. the plant A3a is: (see facilities)

7. the plant A3b is: (see facilities)

8. the system of A3c is: (see facilities)

9. the system of A3d is: (see facilities)

10. the system B1 is: (see facilities)

11. the plants B3a and C3a are: (see facilities)

12. the systems B3b and C3b are: (see facilities)

13 the plants B3c and C3c are: (see facilities)

14 plants B3d and C3d are: (see facilities)

15. the system of C1 is: (see facilities)







16. the system of D1 is: (see facilities)

17 the plants D3a and E3a are: (see facilities)

18. the plants D3b and E3b are: (see facilities)

19. the systems of D3d and E3d are: (see facilities)

20. the system of E1 is: (see attachment)

21 the following paragraph 4 is added to § 17:

"(4) the facilities in the version of regulation BGBl. II are no 88/2010 for the first time on the message as the date 30 June 2010 to apply."

Ettl Pribil

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