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419. Regulation of the Financial Market Supervisory Authority (FMA) concerning the breakdown and reporting of forms for the annual financial statements according to § 30 (4) and § 30a (1) of the Pensionskassengesetz (Pensionskassengesetz-Form-and Annual Reporting Ordinance-FBJMV)
On the basis of § § 30 (4) and (30a) (1) of the Pensionskassengesetz-PKG, BGBl. No. 281/1990, as last amended by the Federal Law BGBl. I No 59/2005, shall be ordered:
§ 1. (1) The balance sheet and the profit and loss account of the pension fund shall be taken into account in accordance with the structure of the pension fund in the Appendix 1 and the accounting report of the investment and risk community shall be based on the breakdown of the forms contained in the Appendix 2 shall be drawn up.
| 1. |
Appendix 1 shall contain the following information: |
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| a) |
Balance sheet of pension fund-Form A of the AG |
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| b) |
Profit and loss account of the pension fund form B of the AG |
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| 2. |
Appendix 2 shall contain the following information: |
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| a) |
Asset creation of an investment and risk community-Form A of the VRG |
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| b) |
Income statement of an investment and risk community-Form B of the VRG |
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| c) |
Annex on the balance sheet and income statement of an investment and risk community-Form C of the VRG |
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(2) The main positions in Form A of Appendix 1, listed under headings A to C of the assets and under headings A to E of the liabilities, are in Annex 1, provided that they require the provisions of trade law, in accordance with the provisions of Section 224 of the German Commercial Code (HGB) Continue to subdivide subheadings.
§ 2. (1) The breakdown of the electronic annual report to the Financial Market Supervisory Authority has the structure of the Annexes 3, 4 and 5 to be included in the form.
| 1. |
Appendix 3 shall contain the following information: |
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| a) |
Form A-Balance of the pension fund |
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| b) |
Form B-Profit and loss account of the pension fund |
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| 2. |
Appendix 4 shall contain the following information: |
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| a) |
Form A-Asset creation of an investment and risk community |
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| b) |
Form B-yield calculation of an investment and risk community |
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| c) |
Supplementary information on the asset allocation and income statement of an investment and risk community |
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| d) |
Cover provision for cross-border activities |
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| 3. |
Appendix 5 shall contain the following information: |
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| a) |
Information on the number of eligible persons and beneficiaries |
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| b) |
Additional information on EUROSTAT news |
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(2) For the transmission of the electronic message, the forms which are to be obtained from the FMA homepage must be used. The annual reports shall be sent to pk@fma.gv.at in electronic form.
§ 3. In addition to the data of the annual financial statements as well as the accounting reports of the investment and risk community, the audit report on the annual financial statements and the accounting reports of the investment and risk community of the FMA is available on electronic media.
§ 4. (1) This Regulation shall be applied for the first time to the annual report as at 31 December 2005. Sub-point III.6. For the first time, the supplementary information on the balance sheet and income statement of an investment and risk community of Appendix 4 shall be applied to the annual report as at 31 December 2006.
(2) The Regulation of the Federal Minister of Finance on the amendment of forms for pension funds, BGBl. II No 14/2002, enter into force with the entry into force of this Regulation.
Pribil Traumüller
