Chapter 1	Scope of application
Chapter 2	General provisions
Chapter 3	Provisions relating to particular headings of the balance sheet
Chapter 4	Information
Chapter 5	Management Report
Chapter 6	Corporate accounts and half-yearly report
Chapter 7	Criminal provisions and entry into force and transitional provisions
	List of Annexes
Appendix 1	Commitating rates for the measurement of obligations, cf. § 8
Appendix 2	Specification of assets and their return, cf. § 11
Appendix 3	Rules for the fulfilment of the table in Appendix 2
Appendix 4	Specification of capital shares, including capital shares in investment associations, cf. § 12 Percent divided on industries and regions
Appendix 5	Rules for the fulfilment of the table in Appendix 4
Appendix 6	Schema for sensitivity information, cf. § 19
Appendix 7	Five-year overview of the main and key figures, cf. § 10

Publication of financial reports for the occupational pension and Supplementary Labor Market Pension for Pre-Early Pensioners

In accordance with section 17 r, paragraph 1 : 8, section 25 m and § 32 a, paragraph 1. 2, in the Labor Market's Supplementary Pension, cf. Law Order no. 942 of 2. In October 2009, as amended by law no. 1263 of 16. In December 2009 :

Chapter 1

Scope of application

§ 1. This notice shall apply to the occupational pension and the Supplementary Labour Market Pension for Pre-former, hereinafter referred to as ATP and SUPP respectively.

§ 2. For each financial year, a yearly report and a half-yearly report shall be published and published in the case of ATP and SUPP respectively. The ATP and half-annual report for ATP shall include group accounts, cf. § 25.

Paragraph 2. however, section 25 (a, 25 b, 25 h, 25 j, 25 k and 25 I, on the occupational retirement pension, will not apply to the half-year report and any quarterly reports.

§ 3. A financial statement drawn up solely for its own use shall not be an annual report or a half-yearly report following this notice. If a financial statement not an annual report or a half-yearly report shall be taken in accordance with this notice, it shall not be referred to as a yearly report or a half-yearly report, and it must not be confused with an annual report or a report ; a half-yearly report shall be submitted in accordance with this notice.

Chapter 2

General provisions

§ 4. The annual and half-yearly reports, including the group accounts, shall be drawn up in accordance with international accounting standards approved pursuant to Regulation (EC) No 2 of the European Parliament and of the Council. 1606/2002 of 19. July 2002 on the application of international accounting standards.

Paragraph 2. The following options in the international accounting standards shall be covered by paragraph 1. 1 may not be used :

1) the revaluation model by measurement of tangible fixed assets, excluding the domicients ' end-end, cf. no. 2, (IAS 16),

2) the costing of costing when measuring the domicilejenddrum (IAS 16),

3) the cost of investment in subsidiaries, affiliates, and joint-controlled enterprises (IAS 27) ;

4) the reevaluation model by measuring intangible assets (IAS 38),

5) categorization of financial instruments as 'hold-to-expiry-investments' (IAS 39),

6) categorization of financial instruments as ' assets disposable for sale ` (IAS 39),

7) the coating model by measuring the return on investment outlet (IAS 40) and

8) the measurement for amortised cost of lending and receivables and financial commitments which satisfy the conditions applicable to the use of the daily value in accordance with IAS 39.

Paragraph 3. Paragraph 2 shall not preclude any shareholdings which do not have a registered market price and whose daily value cannot be measured reliably, measured at the cost of conformity with IAS 39, furkt. 46 (c).

Chapter 3

Provisions relating to particular headings of the balance sheet

§ 5. The balance sheet of the balance in ATP's annual accounts shall include a record (hereinafter referred to as " the holding ") Guaranteed benefits to be collected in accordance with the provisions on the basis that ATP has notified to the Financial supervision of the Financial Authority.

§ 6. The balance sheet of the balance in ATP's annual accounts shall include a record (hereinafter referred to as " the holding ") Claims for claims that corresponds to unpaid, overdue pension benefits to ATP's members. The amount shall include an estimate of retirement benefits for not yet notified insurance events, which would be due in the financial year if the case had been notified and completed.

§ 7. The balance sheet of the balance in ATP's annual accounts shall include a record (hereinafter referred to as " the holding ") Bonus potential that must be made up to the amount corresponding to the accounting value of the total assets associated with ATP with deduction of Committed benefits, Replacement Provisions and the sum of the accounting value of ATP's other obligations.

§ 8. For discounting of liabilities, discounting rates may be used in accordance with the rules set out in Annex 1.

Paragraph 2. The rules set out in Annex 1 shall be used for the electronic accounting reporting to the Financial supervision, cf. Section 25 o in the Labor Market's Supplementary Pension Act.

Paragraph 3. Any difference between the commitments made in the annual report and the corresponding amount of the financial year respectively shall be reported and explained by the corresponding electronic reports.

Paragraph 4. Exgo the vote after paragraph 1. 3 not the annual report of the half-yearly report, the vote simultaneously with the publication of the annual report of the annual report shall be publicly available, for example on the ATP website. The annual report must show how the public can get acquainted with the vote on this year's annual report.

Chapter 4

Information

General

§ 9. In addition to the information required by the Commission approved international accounting standards, the annual accounts shall be given the additional additional information provided for in this chapter.

Paragraph 2. Unless otherwise stated, the provisions of this Chapter shall apply to the annual report for ATP and SUPP respectively and the group accounts.

Paragraph 3. The information to be provided pursuant to this chapter shall be contained in a separate part of the annual report, which is clearly delimited and designated as ' notes `. Where an information requirement is complied with, a reference has been made to the fact that the information is given in the Management Report or in other parts of the annual report not included in the annual accounts, the reference must be precise and limit. the information in question in relation to other information which is not subject to the information requirements of this chapter. The information required shall also be included in such cases of auditing, cf. Section 25, on the occupational pension scheme of the Work market.

Five-year overview

§ 10. The annual accounts shall contain a five-year overview of the head and key figures in accordance with Annex 7.

Paragraph 2. If the figures in the five-year summary are not comparable, then the figures must be adjusted as far as possible. Failure of comparability or adjustment shall be indicated and duly justified.

Paragraph 3. Paraguator 1 and 2 shall not apply to the group accounts.

Balance

§ 11. The assets and their return on yield shall be specified in accordance with the table in Appendix 2, cf. the rules for the completion of the schema in Appendix 3.

Paragraph 2. Paragraph 1 shall not apply to the group accounts.

§ 12. The percentage distribution of holdings of shares, including capital shares in investment associations, must be specified in industries and regions in accordance with Annex 4, cf. the rules for the completion of the schema in Appendix 5. If one or more columns contain only insignificant shares, the columns can be contuined under an appropriate heading. If the fields of the row referred to as ' not distributed ' contain substantial shares, the reason for this must be explained.

Paragraph 2. Paragraph 1 shall not apply to the group accounts and shall apply only to the annual report for ATP.

§ 13. If the annual report does not contain a list of all the undertakings in which holdings are held, and the amounts of capital shares, it must be stated whether or not the public has access to the public in question or otherwise have access to them ; information.

§ 14. The development of the guaranteed services in ATP must be specified in the indication of :

1) Guaranteed benefits primo.

2) Contributions (+).

3) Transferred to bonus potential (-).

4) Pension services (-).

5) Changes due to an update of life expectancy (+ /-).

6) Change as a result of change in interest rate (+ /-).

7) Change due to bonus (+ /-).

8) Modification due to maturity abbreviation (+).

9) Other changes (+ /-).

10) Guaranteed services ultimo (1-9).

§ 15. The benefits which ATP has paid shall be specified in the following items :

1) Retire (Running).

2) Marriage pension (running).

3) Retire (Capitalized).

4) Marriage benefit (capitalized).

5) Child benefit (capitalised).

Score statement

§ 16. The total fee on a group basis for the accounting year for the audit undertaking carrying out the statutory audits and the subsidiary undertakings of the auditor undertaking. The information must be specified in fees for the statutory audits of the annual accounts, the fees for other declarations of affidality, fees for tax and other benefits. For the one in 1. Act. the amounts specified shall be entered in the corresponding amount for the preceding financial year.

§ 17. The rules that ATP uses for the sharing of the realized result to ATP's members and others entitled, cf. Section 18 of the Labor Market's Supplementary Pension Act must be described. In this context, the size of the resulting result for the financial year and the allocation of the amount shall be determined.

Paragraph 2. The bonus potential must be divided into a notation in the part which, in accordance with the principles of bonus allocation declared for the Financial supervision, could be used to increase the guaranteed benefits and the part which, in accordance with the principles declared ; must be withheld as unshared bonuses.

§ 18. The average number of full-time workers must be provided for the financial year. The staff costs must be reported and specified on wages, pensions, pensions, other social security costs, calculated on the basis of the staff count or the salary sum.

Paragraph 2. If the information on wage policies and practices for the rep, management board, management and other staff whose activities have a significant influence on ATP ` s risk profile, as required by the notice of wage policy, information obligations on remuneration in the occupational pension and the Expense Fund of the Labor Market Fund are not contained in the annual report, it must be reported where such information can be found.

§ 19. The annual report shall contain schematic information on sensitivity to the risks in accordance with the table in Appendix 6.

Paragraph 2. Paragraph 1 shall not apply to the group accounts and shall apply only to the annual report for ATP.

Chapter 5

Management Report

20. The management report shall

1) described ATP's and SUPP's main activities,

2) describe the uncertainty about the calculation and measurement as far as possible with the indication of amounts,

3) describe unusual circumstances which may have affected the check or measure as far as possible with the indication of amounts,

4) account for the development of ATP's and SUPP's activities and economic conditions ;

5) mention significant events that have been taken after the closure of the financial year,

6) describe ATP's and SUPP's expected development, including specific assumptions and insecure factors that the management has provided for the description,

7) description ATP's and SUPP's knowledge resources, if they are of particular importance for the future revenues, and

8) describe the particular risks, including business and financial risks, for which ATP and SUPP can be affected.

§ 21. The Executive Report shall describe the development of the financial year in conjunction with the anticipated trend in accordance with the latest published annual report, or, according to the latest published in the year, published expectations, and justify deviations in relation to the here.

§ 22. The management report shall include reference to the bonus that may have been attributed to ATP's members, including a reference to the principles that are attributed to the payment of bonuses in the interest of the funds available.

-23. Information on the leadership of the management of the Management Board and Governing Board of the ATP board in other business operators must be reported, with the exception of management shinev in ATP ` s own 100%. owned subsidiaries. If that member is in the management of another parent company as one or more of the 100% of its shall be one or more. Owned subsidiaries, it is no matter one. Act. suffix to provide the name of this parent undertaking and the number of its subsidiaries in which the person concerned is a management member.

§ 24. ATP must include a company management statement that includes the following :

1) Information on whether ATP is subject to a corporate governance code, with reference to the code that ATP is included in, where appropriate.

2) Indication of where it is in point The code referred to shall be publicly available.

3) Indication of which parts of the item in paragraph 1 1 the code, ATP derogates, and the reasons for this, if ATP has decided to derogate from part of the code.

4) Indication of the reasons why ATP does not apply it in paragraph 1. 1 code of conduct if ATP has decided not to apply the code.

5) Referral to any other corporate governance codes that ATP has decided to apply in addition to or instead of the company management. the code referred to in paragraph 1, or as an ATP by ATP, by specifying the same information as those referred to in paragraph 1. 2 and 3 led.

6) Description of the main elements of ATP's internal control and risk management systems in connection with the clearance of the accounts.

7) Description of the composition of ATP's management bodies and their committees, as well as their function.

Paragraph 2. ATP may not include the statement in accordance with paragraph 1. 1 in the management report, if the management report contains a reference to the APT ` s website, where the statement has been published. Publication on the ATP's home page requires that ATP meet the requirements for this as set out in the Corporate and Corporate Management announcement on the publication of the company management statement and the statement of social responsibility on the company ' s premises ; home page, etc., with the necessary adjustments.

§ 25. ATP must supplement the management report with a statement of social responsibility at group level, cf. paragraph 2-4. The ATP's social responsibility is understood to mean that ATP voluntarily integrates into human rights, social conditions, environmental and climatic conditions, as well as the fight against corruption in its business strategy and business activities. If ATP does not have social responsibility policies, this must be stated in the management report.

Paragraph 2. The statement shall contain information on :

1) ATP's social responsibility policies, including any standards, guidelines or principles of social responsibility that ATP uses.

2) How ATP replaces its social responsibility policies to actions, including any systems or procedures for it.

3) ATP's assessment of what has been achieved as a result of ATP's work on social responsibility for the financial year, as well as ATP's expectations to work in the future.

Paragraph 3. The decision shall be made in connection with the management report. However, ATP may instead choose to give the statement :

1) in a supplementary report to the annual report, cf. section 25 h in the Act of the Work market's Supplementary Pension, to which reference is made in the management report, or

2) on ATP's website, which is referred to in the management report.

Paragraph 4. Has ATP produced a progress report in connection with the connection to the UN' s Global Compact or the United Nations Principles for responsible investments, ATP may waive the information set out in paragraph 1. One and two. ATP must inform in the management report that it uses this exception and specify where the report is publicly available.

Chapter 6

Corporate accounts and half-yearly report

SECTION 26. Corporate accounts, cf. Section 2 shall include ATP, SUPP, and subsidiaries and other undertakings, which are determined by the power of the funds in ATP or SUPP.

§ 27. The half-annual report, cf. Section 2 shall include the result specification for the period 1. January to 30. June, with comparison figures from the corresponding six-year period of the year before and balance per year. 30. June with comparison figures from the balance at the end of the year before.

Paragraph 2. If the half-year report has been revised, the audit shall be given in its entirety in its entirety in the report. The same applies if there is a reviewdeclaration from the auditor. If the semiannual report has not been subject to review or review, this must be stated in the report.

Paragraph 3. The Semi-annual report shall include a management drawing that meets the requirements of section 25 c of the Labor Market ' s Supplementary Pension Act.

Paragraph 4. The Semi-annual report shall be submitted to the SEC and to the Ministry of Employment not later than two months after the expiry of the six-year term. The five-year report shall be publicly available at the latest, for example on ATP's website or by interested parties having been issued or sent to ATP by way of a request from ATP.

Chapter 7

Criminal provisions and entry into force and transitional provisions

§ 28. Intentional or gross negligence violation of sections 2 to 7, section 8 (3). 2-4, section 9-27 is punished by fine.

§ 29. The announcement shall enter into force on the 30. In January 2012 and for the first time, they shall apply to annual reports which are made for the financial year which began 1. January, 2011.

Paragraph 2. Financial sitsy notice no. 1307 of 16. In December 2008 on financial reports for the occupational retirement pension, Special Pension Savings and Supplementary Labour Market Pension for Pre-Early Pensioners are hereby repealed.

---

List of Annexes

---

Appendix 1

Commitating rates for the measurement of obligations, cf. § 8

---

Appendix 2

Specification of assets and their return, cf. § 11

---

Appendix 3

Rules for the fulfilment of the table in Appendix 2

---

Appendix 4

Specification of capital shares, including capital shares in investment associations, cf. § 12 Percent divided on industries and regions

---

Appendix 5

Rules for the fulfilment of the table in Appendix 4

---

Appendix 6

Schema for sensitivity information, cf. § 19

---

Appendix 7

Five-year overview of the main and key figures, cf. § 10