471. Ordinance of the Financial Market Supervisory Authority (FMA) on the asset, success and risk card (asset, success and risk pass-Ordinance-VERA-V)

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 ° 141/2006, is being ordered with the approval of the Federal Minister for Finance:

Asset Card

§ 1. (1) Credit institutions shall have the asset card in accordance with Section 74 (1) of the BWG in accordance with the Annexes A1a and A1b ,

Credit institutions operating through branches in Member States (Section 10 (1) of the BWG) or through branches in third countries shall have in addition the notification referred to in Annex A1a.

1.		to the credit institution, including domestic branches, but excluding branches in the Member States and third countries; and
2.		to each Member State and to each third country in which the credit institution operates through a branch,
.

(3) Credit institutions from Member States which operate in Austria pursuant to Article 9 (1) of the Federal Elections Act (BWG) via a branch shall have the asset card to be broken down in accordance with Section 74 (1) of the Federal Elections Act (BWG) in accordance with Annex A1a.

§ 2. The asset card referred to in Annex A1a shall be transmitted immediately after the end of each calendar quarter, and at the latest by the sixteenth bank working day of the following month. The asset card referred to in Appendix A1b (participation declaration) shall be transmitted immediately after the end of each calendar quarter, and at the latest by the fifteenth bank working day of the following month.

Success Card

§ 3. (1) Credit institutions and credit institutions from Member States acting through a branch in Austria pursuant to Article 9 (1) of the BWG shall have the certificate of success in accordance with Section 74 (1) of the BWG in accordance with the Appendix A2 ,

(2) The data of the success card shall be determined on a cumulative basis.

(3) Average levels within the meaning of Annex A2 shall be determined on the basis of the end-of-day levels.

§ 4. The certificate of success shall be transmitted immediately after the end of each calendar quarter, but no later than the sixteenth bank working day of the following month.

Risk Card

§ 5. (1) Credit institutions shall have the risk pass according to Article 74 (1) of the BWG in accordance with the following annexes:

1.		Annex A3a ;
2.		Appendix A3b If there is no interest rate risk, a vacancy shall be reported;
3.		Appendix A3c , if
a)			either the sum of the market prices of all shares, the amount of EUR 10 million, or reaches the equivalent value in euro, or
b)			the quotient of the sum of the market prices divided by the balance sheet total is greater than 5 vH (excluding capital investment companies).
		The notification referred to in Annex A3c shall be made from the first reporting date of the financial year following the balance sheet date on which the exceeding was established;
4.		Appendix A3d , but only Chapter 1A. (residual maturity statistics/assets), except for the positions "to 1 year" and "over 2 years", Chapter 1B. (residual maturity statistics/passiva) including all foreign assets and liabilities as well as Chapter 1C. (foreign currency credit statistics). Credit institutions whose foreign assets (asset items 1 below the balance sheet) in the audited annual accounts of the previous financial year exceed EUR 100 million and which are not a parent credit institution within the meaning of Section 30 of the BWG, In addition, the positions "up to 1 year", "over 1 to 2 years", "over 2 years" and "not to be assigned" of Chapter 1A shall be added. (residual maturity statistics/assets) and Chapter 2. (national risk statistics) in respect of each Member State and third country in which assets are assessed. The notification according to the second sentence shall be made from the first reporting date of the financial year following the balance sheet date on which the exceeding was established.

(2) Credit institutions from Member States which act on a branch in Austria pursuant to Article 9 (1) of the BWG shall have only Annex A3d, Chapter 1A. (residual maturity statistics/assets), except for the positions "to 1 year" and "over 2 years", and Chapter 1B. (residual maturity statistics/liabilities), including all foreign assets and passiva.

§ 6. The risk pass shall be transmitted immediately after the end of each calendar quarter, and at the latest by the twentieth banking day of the following month at the latest.

Consolidated assets-, success-and risk identification

§ 7. (1) Parent credit institutions shall have the asset and performance certificate in accordance with Section 74 (1) of the Federal Elections Act for the credit institution group represented in the consolidated financial statements in accordance with Section 59 of the Federal Elections Act (BWG), in accordance with the Appendix B1 , If a consolidated financial statements are drawn up in accordance with Section 59a of the Federal Elections Act, the breakdown is based on the Appendix C1 ,

(2) The data of the asset card are to be reported on the basis of the relevant reporting date, those of the success card are to be reported under the age of under age on a cumulative basis.

§ 8. The assets and statements of success in accordance with Annexes B1 and C1 shall be transmitted immediately after the end of each calendar quarter, but no later than two months after the date of the reporting date. The detailed tables of Appendix C1 are to be transmitted in the quarters one to three; in the fourth quarter, only the detail table 4B.

§ 9. (1) Parent credit institutions shall have the risk pass according to Article 74 (1) of the Federal Elections Act in accordance with the following annexes:

1.		Annex B3a or C3a ;
2.		Annex B3b or C3b If there is no interest rate risk, a vacancy shall be reported;
3.		Appendix B3c or C3c , provided that the sum of the market prices of all shares in the Group amounts to EUR 10 million, or the corresponding equivalent in euro. The message referred to in Annex B3c or C3c shall be subject to the following financial year from the first reporting date on the balance sheet date on which the exceeding was established;
4.		Appendix B3d or C3d , whereby higher-level credit institutions whose foreign assets (asset items 1 below the balance sheet) exceed 100 million euros in the audited non-consolidated annual accounts of the previous financial year, the positions "up to 1 year", "over 1 to 2 years", "over 2 years" and "not to be classified" in Chapter 1A (residual maturity statistics/assets) and Chapter 2. (Country risk statistics) from the first reporting date of the following financial year on a consolidated basis to the balance sheet date on which the exceeding was established.

(2) Consolidation for the purpose of the notification referred to in paragraph 1 shall be carried out in accordance with Section 59 or Section 59a of the BWG, with the consolidation exclusively subsidiaries (Section 2 Z 12 BWG), which are domestic credit institutions and their foreign assets 5 vH of their Balance sheet total and EUR 100 million in the audited annual financial statements of the previous financial year, as well as all subsidiaries (§ 2 Z 12 BWG), the foreign credit institutions (§ 2 Z 20 and 21 BWG) or credit institutions in Member States are to be included.

§ 10. (1) Parent credit institutions which draw up a consolidated financial statements in accordance with Section 59 of the Federal Elections Act (BWG) shall not be required to transmit the asset, success and risk cards in accordance with § § 7 to 9 in the current year if the difference between the operating result of the Group and to that according to Appendix 2 to Art. § 43 BWG, Part 2, IV. Operating result of the non-consolidated annual financial statements of the parent credit institution no more than 5vH of this operating result of the parent credit institution, whereby for the determination the notification exemption shall be based on the values of the previous financial year. The exemption from the reporting obligation shall also apply to higher-level credit institutions which draw up a consolidated financial statements in accordance with Section 59a of the Federal Elections Act (BWG), whereby the intermediate sum 1 in accordance with Annex B2 to the Regulation on the electronic Reports relating to annual and consolidated financial statements (annual and consolidated financial statements-JKAB-V), BGBl. II No 470/2006.

(2) If the limit laid down in paragraph 1 is exceeded, the transfer of the assets, success and risk statements in accordance with § § 7 to 9 shall be subject to the following date of the first reporting date of the following date on the balance sheet date on which the crossing was determined. Fiscal year.

§ 11. The risk identification document in accordance with Annexes B3 and C3 shall be transmitted immediately after the end of each calendar quarter, but no later than two months after the date of the reporting date.

Fully consolidated foreign daughters

§ 12. (1) Parent credit institutions shall have the asset and performance certificate in accordance with Section 74 (1) of the Federal Elections Act for the foreign credit institutions consolidated in the audited consolidated financial statements in accordance with Section 59, in accordance with the Annex D1 , a consolidated financial statement is drawn up in accordance with Section 59a of the Federal Elections Act (BWG), the structure shall be Appendix E1 ,

(2) The data of the asset card are to be reported on the basis of the relevant reporting date, those of the success card are to be reported under the age of under age on a cumulative basis.

§ 13. (1) Parent credit institutions shall have the risk pass of the foreign credit institutions fully consolidated in the audited consolidated financial statements in accordance with § 59 or § 59a of the BWG in accordance with Section 74 (1) of the BWG in accordance with the following annexes:

1.		Annex D3a or E3a ;
2.		Annex D3b or E3b , if there is no interest rate risk, a vacancy shall be reported;
3.		Appendix D3d or E3d , whereby higher-level credit institutions, whose foreign assets (asset items 1 under the balance sheet) exceed 100 million euros in the audited non-consolidated annual accounts of the previous financial year, and the participations in subsidiary companies (§ 2 Z 12 BWG), which are foreign credit institutions (§ 2 Z 20 and 21 BWG) or credit institutions in Member States,
a)			for each of these subsidiaries, the positions "up to 1 year", "over 1 to 2 years", "over 2 years" and "not to be allocated"; and
b)			the position "assets of foreign offices in relation to the country of seat in the home country" (residual maturity statistics/assets) in Annex B3d and/or C3d
		in respect of each Member State and third country in which assets are assessed.

§ 14. The asset, success and risk pass according to Annexes D1, E1, D3 and E3 shall be immediately after the end of each calendar quarter, and at the latest by the fifteenth calendar day of the second month of the following month, at the latest by the fourth quarter. within two months of the end of the calendar year.

Reporting provisions

§ 15. (1) If not otherwise stated in the annexes, amounts in thousands of euros and percentages shall be given in detail to the second comer. 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 on 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.

§ 16. (1) The notifications shall be sent to the Oesterreichische Nationalbank in a standardised form by means of electronic transmission. The transmission must comply with certain minimum requirements set out by the FMA after hearing the Oesterreichische Nationalbank.

(2) A transmission of the messages to the FMA is required only at the express request of the FMA.

Transitional and final provisions

§ 17. (1) This Regulation shall enter into force 1. Jänner 2007 in force. § 5 paragraph 1 Z 1 as well as § § 7 to 14, except § 9 para. 1 Z 4 in connection with § 10, and § 13 paragraph 1 Z 3 are to be applied for the first time to reports on the date of 31 March 2008.

(2) Without prejudice to their application to notifications relating to financial years ending on 31 December 2007, the capital and performance statement regulation for fully consolidated credit institutions abroad, BGBl, shall be used. II n ° 211/2002, and the Capital of Assets and Success Ordinance for Concerns, BGBl. II No 212/2002, with the expiry of 31 December 2007.

(3) Without prejudice to their application to notifications relating to the calendar year 2006, the second quarterly report of the Federal Government of the European Union (BGBl) shall enter into force. II No 198/2001, with the expiry of 31 December 2006.

Pribil Traumüller