88. Regulation of the Financial Markets Authority (FMA), which includes the financial conglomerate's quarterly report regulation, the annual and consolidated financial statements, the ordinance of the ordinance of the ordinance, the master data reporting regulation and the assets, Success and risk identification regulation will be amended

table of contents

Article 1	Amendment of the Financial Conglomerate Quarterly Report-Regulation
Article 2	Amendment of the annual and consolidated financial statements
Article 3	Amendment of the Regulation of the Order of Order-Regulation
Article 4	Master Data Melting Regulation Change
Article 5	Amendment of the asset, success and risk identification regulation

Article 1

Amendment of the Financial Conglomerate Quarterly Report-Regulation

Pursuant to section 14 (5) of the Financial Conglomerates Act-FKG, BGBl. I n ° 70/2004, as last amended by the Federal Law BGBl. I n ° 22/2009, is assigned with the approval of the Federal Minister for Finance:

The Regulation of the Financial Market Supervisory Authority (FMA) on quarterly reports and credit risk limitation of financial conglomerates (Financial Conglomerate Quarterly Report-Regulation-FK-QUAB-V), BGBl. II No 101/2007, shall be amended as follows:

1. In Section 1 (1), the word order shall be "within four weeks" through the phrase "at the latest by the fifteenth calendar day of the second follow-up month" replaced.

2. In the summary sheet of the installation, the word sequence is in each case " in million EURO " through the phrase "in thousands of EURO" replaced.

Article 2

Amendment of the annual and consolidated financial statements

Pursuant to Section 44 (1) and (5) in conjunction with Section 44 (7) and Section 74 (1) 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 ° 152/2009, is prescribed in conjunction with Section 74 (7) of the Federal Elections Act (BWG) with the consent of the Federal Minister of Finance (BWG):

The Regulation of the Financial Markets Authority (FMA) on the electronic reports relating to annual and consolidated financial statements (annual and consolidated financial statements-JKAB-V), BGBl. II No 470/2006, shall be amended as follows:

1. In accordance with § 5, the following § 5a is inserted:

" § 5a. In the case of credit institution groups whose parent institution is a financial holding company or a parent financial holding company or an EEA parent financial holding company established in another Member State pursuant to Article 30 (2) of the BWG, the the parent credit institution shall be notified in accordance with § 4 or § 5, both in inclusion and under the exclusion of this financial holding company or parent financial holding company, or EEA parent financial holding company, with its registered office in another Member State (multiple consolidation). "

2. Appendix A1 is: (see Appendixes)

3. The A3 Appendix is: (see Appendixes)

4. Appendix B1 is: (see Appendixes)

5. Appendix B2 is: (see annexes)

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

" (2) The Assets in the version of the BGBl Regulation. II No 88/2010 shall enter into force with the day following the presentation and shall apply for the first time to the notifications relating to a financial year ending on 31 December 2009. "

Article 3

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 ° 152/2009, 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, is amended as follows:

1. § 1 (2) reads:

" (2) In the case of credit institution groups the parent institution of which is a financial holding company or a parent financial holding company or an EEA parent financial holding company established in another Member State pursuant to Article 30 (2) of the BWG, the parent credit institution shall have the notification referred to in paragraph 1, both in inclusion and under the exclusion of this financial holding company or parent financial holding company, or the EEA parent financial holding company, with its registered office in another Member State (multiple consolidation). "

2. Appendix A1 is: (see Appendixes)

3. Appendix B1 is: (see Appendixes)

4. The following paragraph 3 is cited in § 5:

" (3) The Assets in the version of the BGBl Regulation. II No 88/2010 shall be applied for the first time to the reporting date of 30 June 2010. '

Article 4

Master Data Melting Regulation Change

Due to § 74 (5) and (7) of the Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I n ° 152/2009, is assigned with the approval of the Federal Minister for Finance:

The root data reporting regulation-STDM-V, BGBl. II No 474/2006, is amended as follows:

1. Annex is: (see annexes)

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

" (2) The Annex in the version of the BGBl Regulation. II No 88/2010 to be applied for the first time to reports on the reporting date of 30 June 2010. "

Article 5

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 ° 152/2009, 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, shall be amended as follows:

1. § 9 (2) reads:

" (2) The consolidation for the purpose of the notifications pursuant to paragraph 1 shall be carried out in accordance with § 59 or § 59a of the BWG. The consolidation for the purpose of the notifications referred to in paragraph 1 Z 4 are exclusively subsidiaries (§ 2 Z 12 BWG), which are domestic credit institutions and whose foreign assets are 5 vH of their balance sheet total and 100 million euros in the audited financial statements. the annual financial statements of the previous financial year, and all subsidiaries (Article 2 (12) of the BWG), which are credit institutions authorised in a Member State or third country within the meaning of Article 4 (1) of Directive 2006 /48/EC, "

2. Before § 12, in the heading the word "daughters" shall be replaced by "credit institutions".

3. Annex A1a is: (see annexes)

4. Annex A1b is: (see annexes)

5. Appendix A2 is: (see annexes)

6. Annex A3a is: (see annexes)

7. Appendix A3b is: (see annexes)

8. Appendix A3c is: (see annexes)

9. Appendix A3d is: (see annexes)

10. Appendix B1 is: (see annexes)

11. Annexes B3a and C3a are: (see annexes)

12. Annexes B3b and C3b are: (see annexes)

13. Annexes B3c and C3c are: (see annexes)

14. The systems B3d and C3d are: (see annexes)

15. Appendix C1 is: (see annexes)

16. Annex D1 is: (see annexes)

17. Annexes D3a and E3a are: (see annexes)

18. Annexes D3b and E3b are: (see annexes)

19. Attachments D3d and E3d are: (see annexes)

20. Appendix E1 is: (see Annex)

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

" (4) The Assets in the version of the BGBl Regulation. II No 88/2010 shall be applied for the first time to the reporting date of 30 June 2010. '

Ettl Pribil