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Regulation on the reporting of pension funds to the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht)

Original Language Title: Verordnung über die Berichterstattung von Pensionsfonds gegenüber der Bundesanstalt für Finanzdienstleistungsaufsicht

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Regulation on the reporting of pension funds to the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) (Pension Fund Reporting Regulation-BerPensV)

Unofficial table of contents

BerPensV

Date of completion: 25.10.2005

Full quote:

" Pension Fund Reporting Decree of 25. October 2005 (BGBl. 3048), as last amended by Article 1 of the Regulation of 16 December 2013 (BGBl I). 4380).

Status: Last amended by Art. 1 V v. 16.12.2013 I 4380

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 1.11.2005 + + +) 

(+ + + For application cf. § 12 + + +)

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Input formula

Pursuant to Section 113 (1), Section 55a (1) and Section 118 of the Insurance Supervision Act, as amended by the Notice of 17 December 1992 (BGBl). 1993 I p. 3), of which § 113 was last amended by Article 1 (19) (b) of the Law of 29 August 2005 (BGBl. I p. 2546), § 55a last amended by Article 3 (7) (a) and (b) of the Law of 22 April 2002 (BGBl. 1310), § 118 by Article 10 (4) of the Law of 26 June 2001 (BGBl). I p. 1310), the Federal Ministry of Finance is ordering: Unofficial table of contents

Content Summary

First section
Internal annual report for the Supervisory Authority
§ 1 Internal annual report
§ 2 Form sheets for balance sheet and profit and loss account
§ 3 Separate profit and loss account
§ 4 Number and time limits for the submission of forms
§ 5 Form-bound explanations
§ 6 Number and time limits for the submission of the form-bound explanations
§ 7 Other accounting documents
Second section
Internal half-yearly interim report for the Supervisory Authority
§ 8 Semi-annual interim report
Third Section
Key figures and technical questions
§ 9 Metrics
§ 10 Technique for the creation and application of forms and remittances
Fourth Section
Final provisions
§ 11 Subdelegation
§ 12 entry into force

First section
Internal annual report for the Supervisory Authority

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§ 1 Internal annual report

Pension funds shall submit an internal annual report to the Supervisory Authority, which shall be composed of the following accounting documents:
1.
Balance sheet and profit and loss accounts in accordance with § § 2 to 4,
2.
form-bound explanations in accordance with § § 5 and 6 and
3.
other accounting documents in accordance with § 7.
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§ 2 Form for balance sheet and profit and loss account

Pension funds shall draw up their balance sheets and profit and loss accounts in relation to the supervisory authority in accordance with the forms in which they are based, namely:
1.
the balance sheets according to Form 800;
2.
the profit and loss accounts for the entire pension fund business according to Form 810.
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§ 3 Separate profit and loss account

(1) In addition, pension funds have to draw up separate pension-related profit and loss accounts according to Form 810, up to and including page 3, line 15
1.
for the entire domestic pension fund business,
2.
for the entire foreign pension fund business,
3.
in each case for the pension fund business operated in another Member State or Contracting State.
(2) The separate payment and loss accounts for the pension fund business operated in another Member State or State Party pursuant to the first sentence of the first sentence of paragraph 1 may be omitted, provided that the gross premiums written in the pension fund business are in the individual Member State or Contracting State shall be no more than EUR 500,000. Unofficial table of contents

§ 4 Unit number and time limits for the submission of forms

(1) The forms 800 and 810 in accordance with § § 2 and 3 shall be submitted to the supervisory authority in duplicate in each case not later than five months after the end of the financial year. (2) Following the determination of the annual accounts, the Supervisory Authority shall, in addition to the relevant amended forms 800 and 810, be subsequently returned to the Supervisory Authority in duplicate in each case. Unofficial table of contents

§ 5 Form-bound explanations

Pension funds shall draw up the following form-bound explanations:
1.
Development of capital investments and capital investments for the account and risk of employees and employers in accordance with reference 801,
2.
the breakdown by type of expenditure shown in certain cost statements of the profit and loss account in accordance with the type of expenditure referred to in reference 802;
3.
Tied and remaining assets as referred to in refoulement 803,
4.
Congruent cover in accordance with reference 804,
5.
Income from and expenditure on investments and investments on the account and risk of employees and employers in accordance with reference 811,
6.
capital investments and investments for the account and risk of employees and employers in the case of employers, as well as receivables and liabilities to employers in accordance with Rejection 820,
7.
Movement of the stock to beneficiaries in accordance with refoulement 830,
8.
information on the foreign pension fund business separately for each other member-as well as any other Contracting State in accordance with reference 842;
9.
Information on the pension fund business referred to in reinsurance in accordance with Rejection 850.
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§ 6 Unit number and time limits for the submission of the form-bound explanations

The form-bound explanations in accordance with § 5 shall be submitted to the supervisory authority in duplicate in each case, namely:
1.
no later than five months after the end of the financial year, remittantions 801, 802, 803, 804, 811, 842 and 850,
2.
at the latest six months after the end of the financial year, the remittantions 820 and 830.
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Section 7 Other accounting documents

(1) Pension funds shall submit the following other accounting documents:
1.
The documents referred to in Article 55 (2) of the Insurance Supervision Act, together with the confirmations prescribed in section 11a (3) no. 2 sentence 1, section 73 of the Insurance Supervision Act, in duplicate in each case immediately after the drawing up. Production;
2.
Immediately after the determination in duplicate
a)
the annual report, at least consisting of:
aa)
the documents referred to in Article 55 (2), first sentence, of the Insurance Supervision Act, accompanied by the endorsement or endorsement of his or her failure pursuant to Section 322 of the Commercial Code;
bb)
the proposal of the Executive Board for the use of the balance sheet profit pursuant to Section 170 (2) of the German Stock Corporation Act,
cc)
the report of the Supervisory Board to the Annual General Meeting or to that meeting of the highest representative pursuant to Section 171 (2) of the German Stock Corporation Act, including the decisions of the Executive Board and the Supervisory Board pursuant to § 172 sentence 2 of the German Stock Corporation Act Stock law as well as the reports and statements on the results of the audits pursuant to § 314 (2) and (3) of the German Stock Corporation Act,
b)
the report of the auditor with the comments of the Executive Board and the Supervisory Board, signed by hand, in accordance with § 59 sentence 1 of the Insurance Supervision Act,
c)
the report of the auditor on the report of the Executive Board on relations with related undertakings in accordance with Section 313 (2) to (5) of the German Stock Corporation Act;
3.
immediately after the general meeting or the corresponding assembly of the supreme representation
a)
the final annual report referred to in point 2 (a), in the form in which it was submitted to the general meeting or to that meeting of the supreme representation, in a four-way copy,
b)
the consolidated financial statements and the group management report in accordance with § § 341i and 341j of the German Commercial Code (Handelsgesetzbuch) in four-fold copies,
c)
the auditor's report on the audit of the consolidated financial statements and the group management report in accordance with Section 341k of the Commercial Code in a simple manner;
4.
at the latest seven months after the end of the financial year, in duplicate, an actuarial report on the impact of the main sources of profit and loss on the balance sheet result and on the essential elements of the balance sheet actuarial assumptions underlying the calculation of the pension fund provisions. The details of the opinion shall be determined by the supervisory authority by a circular.
(2) A copy of the annual report referred to in paragraph 1 (3) (a) shall be signed by the Management Board, actuarial and the trustee in accordance with Section 70 of the Insurance Supervision Act. In addition, the report of the Supervisory Board shall be signed in writing in this document.

Second section
Internal half-yearly interim report for the Supervisory Authority

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Section 8 Half-yearly interim report

(1) In each case, pension funds shall draw up an internal semi-annual interim interim report on selected figures for business development in accordance with reference 882, as at 30 June and 31 December. (2) The form-bound explanations referred to in paragraph 1 shall be: Supervisory authority shall be submitted in duplicate in each case no later than the end of the month following the first half of the report.

Third Section
Key figures and technical questions

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§ 9 Measures

The figures to be used on the forms and the remittances shall be derived from Appendix 1. Unofficial table of contents

§ 10 Technology of the drawing-up and application of forms and remittances

(1) When applying the forms and remittantes, the comments and abbreviations resulting from Annex 2, Sections A and B, must be taken into account. (2) In the preparation of the forms and remittantes, Annex 2, Section C, must be taken into account.

Fourth Section
Final provisions

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§ 11 Subdelegation

The power to adopt amendments to this Regulation shall be transferred to the Federal Institute in accordance with Section 113 (1) in conjunction with Section 55a (1) sentence 2 of the Insurance Supervision Act. Unofficial table of contents

§ 12 Entry into force

(1) This Regulation shall enter into force on the day following the date of delivery. Its provisions, with the exception of § 8, shall be applied for the first time to the annual accounts for the financial year beginning after 31 December 2004. § 8 is to be applied for the first time to the first half of 2006. (2) Form 800 with the changes made by Article 1 (2) of the Second Regulation amending the Pension Fund Reporting Ordinance of 23 December 2011 (BGBl. 3129), shall be applied for the first time in respect of the financial year commencing after 31 December 2010. Unofficial table of contents

Final formula

The Federal Council has agreed. Unofficial table of contents

Appendix 1

(Fundstelle: BGBl. I 2005, 3051)

The regional origin of the pension fund business and the measures to be used for this purpose
01 Domestic pension fund business (total)
21 Denmark
22 Finland
23 Iceland
24 Norway
25 Sweden
31 Greece
32 Italy
33 Portugal:
34 Spain
41 Belgium
42 France
43 United Kingdom
44 Ireland
45 Liechtenstein
46 Luxembourg
47 Netherlands
48 Austria
49 Switzerland
51 Poland
52 Slovakia
53 Czech Republic
54 Hungary
55 Estonia
56 Latvia
57 Lithuania
58 Slovenia
59 Malta
60 Cyprus
61 Romania
62 Bulgaria
63 Croatia
70 Europe
71 European Community (EC)
72 European Economic Area (EEA)
73 Member States of the Economic and Monetary Union (EMU)
81 US
99 Foreign pension fund business (total)
00 Total pension fund business
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Appendix 2

(Fundstelle: BGBl. I 2005, 3052-3091;
with regard to individual changes, see Footnote)

Section A
Notes on the forms and remittances
No. 1:
Notes on Form 800
1.
In the balance sheet of the assets item 6.d "Change of the Drawns of the Founding Stock", the assets item 6.d "Requested, not yet paid-in capital" replaces the assets item 6.d "Requested, not yet paid-in capital".
2.
This item is to be issued by pension fund associations on the basis of reciprocity of the foundation stock. If stock companies have made the information in the external balance sheet according to § 152 (1) of the German Stock Corporation Act (AktG), they are not to be listed here.
3.
If public limited liability companies have made the information according to § 152 (2) and (3) of the German Stock Corporation Act (AktG) in the external balance sheet, these are not listed here.
4.
Under this item, the loss reserve in accordance with § 37 VAG shall be shown by pension fund associations on reciprocity.
5.
Stock companies have this item independent of the external identity card (cf. § 58 (2a) sentence 2 AktG) shall always be stated here.
6.
If the balance sheet is drawn up taking into account the partial use of the annual result, the items in lines 14 to 17 shall replace the items in lines 10 to 13.
7.
Under this item, the cover provision, contained in item 6.a), shall be shown in accordance with the PFDeckRV (see point 6). § 17 para. 2 RechPensV).
No. 2:
Notes on Form 810
1.
Under this item, the contributions paid by the pension fund shall be issued to the pension protection association for the persons entitled to supply.
2.
In this case, the proceeds from the dissolution of the special item with a proportion of reserves are also to be shown, insofar as it does not concern the capital investments.
3.
Depreciation and amortisation of the operating and commercial equipment, capitalized expenses for the establishment and expansion of the business operations, as well as the purchase prices for the acquisition, which are shown in other intangible assets of total or partial stocks of pension fund contracts and paid computer software are not to be shown here, but to be included in the division of the operating expenses to the functional areas.
4.
The information from Item 23 shall always be made here, irrespective of the identity of the document in the annual accounts disclosed.
5.
Among these items, the pension fund associations must, on a reciprocal basis, expel the withdrawal from or the adjustment to the loss reserve in accordance with § 37 VAG.
6.
In the published annual financial statements, public limited liability companies shall always indicate the withdrawal from this reserve or the adjustment to this reserve in the published annual financial statements.
7.
(dropped)
8.
(dropped)
No. 3:
Notes for refoulement 801
1.
The regulations of § 5 RechPensV in conjunction with § § 7 to 9 sentence 1, § § 11 and 12 RechVersV as well as § § 6 and 7 RechPensV apply for the allocation to the individual investment types.
2.
In this case, only the balance of access and departure during the reporting period must be shown as access or departure.
3.
In this case, the balance sheet values of the capital investments are not to be disclosed at the end of the financial year preceding the reference year, but rather the initial stock of the reporting year adjusted for changes in the currency exchange rate. D. h. the initial stock on the first day of the financial year is expected to be the last day of the financial year with the currency exchange rate.
4.
§ § 55 and 56 of the RechVersV apply accordingly for the determination of the time values of the capital investments. Of the values thus determined, it is possible to deduct activated user claims contained therein (in particular, not yet made distributions from investment funds) as well as agies, and disparages are to be added. The time values determined here can deviate from the corrections from the attachment information to the balance sheet by the corrections made.
5.
Here is the difference between the balance sheet and the time value.
N ° 4:
Notes for refoulement 802
1.
The expenses of the following items of expense shall be shown in whole or in part, namely:
a)
expenditure on pension cases;
b)
the expenditure on the holding of the pension fund;
c)
the expenditure on the management of capital investments;
d)
the costs of other services rendered;
e)
the costs of the pension fund as a whole.
2.
This shall also be used to expel the Courtagen paid to brokers.
3.
The commission shall also be responsible for the payment of commissions paid to the free external service, in so far as they relate to the construction business and other financial services transactions brokered to other undertakings.
4.
This shall also include the original costs of the transferred PFG and the paid-in participations.
5.
This includes the royalties paid to the Board of Management and the voluntary participation of the employer in the employee's social charges.
6.
This includes all proportional remuneration of the employees in the field service, which are subject to the payroll tax and social security.
7.
This includes all expenditure on pensions, both for the employees and for the free pension fund representatives, including the so-called commission pensions.
8.
Expenditure on temporary employment agencies and similar institutions for the transfer of employees, leaving the redundant staff employed by the respective temporary employment agencies. The costs for the provision of services on which a contract is based are not to be included here. Likewise, the expenses for the personnel exchanged within the group shall not be disclosed here (cf. Note 10).
9.
These include, in particular, voluntary social services, such as food subsidies and other expenses, insofar as they are not part of the more specific types of effort.
10.
This shall include the remuneration paid to other undertakings by the reporting pension fund for related services. This includes in the domestic branches of foreign pension funds the central administrative expenses of the domestic pension fund business, as well as the external expenditure on the regulation of pension cases, Repurchases, repayment of repayments and payment of entry fees. This does not include the entire remuneration to the Supervisory Board and the Advisory Board (cf. Note 12).
11.
Below:
a)
depreciation and amortisation of the operating and commercial equipment,
b)
depreciation and amortisation of activated expenses for the establishment and expansion of the business operations;
c)
the amortisation of purchase prices for the purchase of total or partial pension funds and of computer software acquired in accordance with the other intangible assets,
d)
other amortisation, in so far as they are not part of the depreciation on investments and are to be dismissed from other expenses or are to be treated as deductions in the case of "gross premiums",
e)
Amortization of self-created industrial property rights and paid concessions and rights as well as licenses thereto.
12.
This includes the entire remuneration of the Supervisory Board and the Advisory Board, as well as the central administrative expenses of the domestic branches of foreign pension funds, which are linked to the domestic pension fund business. In addition, external costs for the regulation of pension cases, repurchases, repayment of repayments and exit allowances are also included. Furthermore, mention should be made of travel, space and advertising costs, as well as expenses for office supplies and IT systems. In this case, it is also possible to record other material expenditure, insofar as it is not one of the more specific types of effort.
13.
All employees who had a contract at the balance sheet date should be indicated here. To the extent that an employee has employment contracts with several companies, he is to be recorded only once. Dormant service conditions are not to be recorded.
14.
Only the external service provided is to be stated here.
15.
Calculation: sum of the contractually agreed weekly working hours of all part-time employees divided by the current regular weekly working time of a full-time employee. The result is to round off the business.
N ° 5:
Notes for refoulement 803
1.
This item corresponds to the sum of the liabilities side of the balance sheet minus the liabilities from mortgages, basic and pension liabilities.
2.
In accordance with § 54 (5) sentence 3 of the VAG, 50 percent of the contributions receivable in the last three months of the financial year from the pension fund business shall be taken into account in accordance with Section 54 (5) Sentence 3 of the Management Board. any other linked property shall also be reduced by this amount, the balance of the remaining assets must also be reduced.
3.
In so far as the liabilities and provisions arising out of reinsurance relationships are subject to claims arising from the same insurance relationship, they shall be deducted here pursuant to § 54 (5) sentence 4 VAG.
4.
The total amounts for each item in column 01 must be in accordance with the respective balance sheet values.
5.
In column 01, the balance sheet value of the capital assets less the liabilities of mortgages, basic and pension liabilities shall be disclosed. In this case, the balance sheet values of the land and the rights of the land are to be added less the mortgages, basic and pension liabilities resting on them. Land and property rights which belong to the assets are in column 02 with their accounting values for the security assets. If the accounting value is less than the balance sheet value, the difference shall be dismissed as residual assets. If the invoice value is higher than the balance sheet value, the difference in column 04 shall be set as a minus item.
6.
If the conditions of § 115 (2) sentence 4 to 6 VAG are fulfilled, claims from an employer's repayment obligation can be reported in column 02 or 03.
7.
Exposures to life insurance companies arising from unsettled insurance cases may be entered in column 02.
8.
Retained interest and rental requirements contained in this balance sheet may be used in column 02 or 03, and all other claims may only be used in column 04.
9.
Pre-paid services included in this balance sheet may be used in column 02 or 03, and all other other claims may only be used in column 04.
10.
This item corresponds to the sum of the assets side of the balance sheet less the liabilities of mortgages, basic and pension liabilities to be deducted from the balance sheet value of the capital investments.
N ° 6:
Notes for refoulement 804
1.
This referral shall be submitted:
a)
for the commitments in euro,
b)
in respect of the obligations in a currency of a Member State whose currency is not a euro, or of another Contracting State, to the extent that assets in that currency would have to be invested more than 7 per cent of the existing assets in other currencies the assets of the company,
c)
for the obligations in Swiss francs and in US dollars, to the extent that assets in that currency would have to be invested, each representing more than 7% of the company's assets in other currencies.
For the marking of the currency, the corresponding figure shall be used in accordance with Appendix 1.
2.
The refoulement 804 represents a simplified reference 803 (hours and residual assets). The positions of the lines 18, 21, 23 and 24 on the page 1 of the reference 803 are summarized in the reference 804 in the line 18. The positions of the lines 03, 05, 06, 07, 08, 09, 11, 12 and 13 on the side 2 of the reference 803 are to be found in another division in the lines 21, 23, 24, 25 and 26 of the reference 804.
3.
The balance sheet values of the land and the rights of the land are less the mortgages, basic and pension liabilities which are dormant on them. Land and property rights belonging to the security assets are in column 02 with to set their accounting values for the security assets. If the accounting value is less than the balance sheet value, the difference shall be dismissed as residual assets. If the invoice value is higher than the balance sheet value, the difference in column 04 shall be set as a minus item.
4.
In the case of shares and shares admitted to official trading on a stock exchange or included in an organised market in several countries, each asset may only be used to cover the currency of a country. These assets are to be shown here.
5.
In so far as obligations of other tied assets are to be fulfilled in the currency of a Member State, cover may be made up to 50% by assets denominated in euro, to the extent that this is done according to reasonable commercial property Assessment is justified (Part C No. 7 of the Annex to the VAG). Each asset may only be used to cover the currency of a country. These assets are to be shown here.
6.
The total amounts for each item in column 01 must be in accordance with the respective proportionate balance sheet values.
N ° 7:
Notes for refoulement 811
Due to the repeal of § 247 (3) of the German Commercial Code (HGB) under the Accounting Law Modernisation Act (HGB), the formation of a special item with a reserve share is no longer possible in the future.
No. 8:
Note to reference 820
These are mainly used by employers to identify land used by employers.
N ° 9:
Notes for refoulement 830
1.
The figures relating to the number of natural persons are entitled to the number of persons entitled to supply. If a person has a number of supply relationships, for example from several pension plans, it is to be recorded only once (as a candidate and/or a pensioner). The same applies to the collection of persons as access to or departure.
2.
For example, reactivation, re-inactivation.
3.
The number of such entries in lines 17 to 19, 20, 21, 22, 23 to 24 and 25 to 26 relate to the stock at the end of the financial year at line 16.
4.
Here is the number of health care candidates who, in addition to the pension scheme, only have an invalidity pension.
5.
Here is the number of health care candidates who, in addition to being eligible for retirement provision, have only one of the survivors ' pension rights.
6.
Here is the number of health care candidates who, in addition to being eligible for retirement, have a right to invalidity and survivor's pension.
7.
Here is the number of contenders for which no contribution payment is to be expected.
8.
Entries shall be made in this case, provided that contracts have been concluded with life assurance undertakings in order to meet the obligations relating to the right to take care of the pension.
9.
Pension plans are contribution-related, if they are made with a commitment of the employer in accordance with § 1 para. 2 no. 2 of the occupational pension law.
10.
Pension plans are performance-related if they are made with a commitment from the employer in accordance with § 1 para. 1 sentence 1 or 2 no. 1 of the occupational pension law.
11.
For example, reinstatation and an increase in pensions.
12.
The number of entries in lines 16, 17, 18 and 19 to 20 relate respectively to the stock at the end of the financial year at line 14.
13.
If the period of residual retirement has already begun, the entry in the line "Lifelong oldage pension" shall be made.
14.
The amount of pensions to be paid in the following year shall be the amount of pensions to be paid in the following year -in the case of payout plans-rates (corresponding to the cover-up).
15.
The number of entries in lines 16, 17 and 18 to 19 respectively relate to the stock at the end of the financial year at line 14.
N ° 10:
Notes for refoulement 842
1.
This referral shall be submitted:
a)
for the whole of the PFG operated in the Member States or in any other Contracting State;
b)
in respect of the PFG operated in each Member State and in each State Party;
where the identification of the Member State or the Contracting State concerned and of the PFG as a whole shall be the origin of the PFG, the corresponding measure according to Appendix 1 shall be used.
2.
Including the provision for outstanding pension fund contracts and supply contracts which have not yet been completed.
3.
The number of entries in lines 16 and 17 refers to the number of candidates in line 14.
4.
Pension plans are contribution-related, if they are made with a commitment of the employer in accordance with § 1 para. 2 no. 2 of the occupational pension law.
5.
Pension plans are performance-related if they are made with a commitment from the employer in accordance with § 1 para. 1 sentence 1 or 2 no. 1 of the occupational pension law.
N ° 11:
Notes for reference 850
1.
The refoulement must be submitted by all pension funds that have been refunded by the pension fund business. Details of individual companies or brokers may be dismissed, provided that the pension fund business in question is less than 2% of the total pension fund business. Gross contributions. This transaction is to be reported in summary form.
2.
Billing receivables are to be provided with a plus sign (+), billing liabilities with a minus sign (-).
3.
The total aldo is as follows: line 04-line 06 +/-line 08. The resulting balance shall be marked in accordance with sub-number 2.
4.
The refoulement shall be submitted for each reinsurance relationship. Reinsurance relations shall be numbered consecutively. For the identification of the reinsurance relationship, the consecutive three-digit number is to be used in the header of the referral (for example, "001").
5.
In this case, the number under which the primary and reinsurance undertakings or reinsurance undertakings shall be entered shall be entered. Reinsurance brokers (both domestic and foreign) will be led at the BaFin. Reinsurance brokers shall be listed only if they have not disclosed to the reporting pension fund the insurance undertakings carrying out the insurance risk. The numbers for the individual companies and reinsurance brokers can be queried at the BaFin, which lists the corresponding lists. The number for the store referred to in the second sentence of sub-paragraph 1, paragraph 2, is 6000.
N ° 12:
Notes for reference 882
1.
a)
In the field "Report period", the following key figures shall be indicated for each of the dates, irrespective of the closing date of the annual financial statements:
a)
30 June: 2
b)
31 December: 4
b)
Cumulated values should be entered in all data fields, d. h. it is possible to use the statistically updated quantities or the amounts accrued to the corresponding accounts up to the half-year end are used.
2.
The number of entries in lines 05 and 06 refer to the number of persons entitled to the pension in line 03.
3.
Pension plans are contribution-related, if they are made with a commitment of the employer in accordance with § 1 para. 2 no. 2 of the occupational pension law.
4.
Pension plans are performance-related if they are made with a commitment from the employer in accordance with § 1 para. 1 sentence 1 or 2 no. 1 of the occupational pension law.
5.
Including the expenses for terminated pension fund contracts and supply conditions.
Section B
List of the forms in the forms,
Remittantions and annotations used abbreviations
a.a.O. at the specified location
PFG pension fund business in reinsurance
Par. Paragraph
AktG Stock Law
TO Worker (s)
Arbg. Employer (s)
B Gross/gross, d. h. , including amounts to be paid to the pension fund business in reinsurance
BaFin Bundesanstalt für Finanzdienstleistungsaufsicht
BBÜ Gross contribution surcharges
Contribution surcharges
or or
DL Service (s)
DR Cover return
EDV Electronic data processing
Fb Form Sheet
GJ Financial Year (s, es)
HGB Commercial Code
LVU Life insurance companies
Nw Referral
No. Number
Pb Audit Letter
PF Pension funds
PFDeckRV Regulation on the accounting basis for pension fund provisions
PFG Pension fund business
R Return (s)
RdV Return for looming losses
RechPensV Regulation on the accounting of pension funds
RechVersV Regulation on the accounting of insurance undertakings
Reg No. Register Number
RL Backsheet
RV Reinsurance
VAG Insurance Supervision Act
VF Supply Cases
cf. Comparisons
v. H. of the hundred
VJ previous year (e, es)
Z. Row (s)
Section C
Processing of the form-bound explanations
1.
General The form-based explanations according to forms and remittances according to § § 2 to 6 and 8 are either to be stored on an electronic data carrier or to be entered in paper forms.
2.
Electronic media As electronic media, diskettes are to be used. In the case of data collection on diskettes and when they are transferred to the BaFin, the "Principles for the implementation of regular data transfers to the Federal Supervisory Office for the Insurance (data transfer principles-DÜG)" must be observed.
3.
Paper Forms
3.1
Form types
3.1.1
Form sheets and remittanes on paper forms are recorded in the BaFin with a font reading system. They are to be produced only on the prescribed individual forms with the typewriter or-after examination by the BaFin (see Tz. 3.2.2.1)-on continuous paper with EDP printers.
3.1.2
The individual form pages are to be compiled into complete forms or remittances.
3.1.3
The multiple copies of individual forms can be created either by the write-through procedure with the typewriter or with a photocopier. The copies may not exceed the format of the individual forms and must be cut accordingly; however, they may also be reduced to the DIN-A 4 format. Multiple copies of the continuous forms are given by multiple editions of the Create a print list.
3.1.4
The form sheets and the remittances provide a copy of the data collection receipt. The original form (no copies and photocopies) should always be used for this purpose. The part of the text is to be separated from the perforation and only the data part is to be presented. The data part must not be folded or mechanically damaged. This also applies to the use of continuous forms. On the other hand, in the case of multiple copies of these forms and remittantes, which are not intended as proof of entry, the text part must not be removed.
3.2
Use of form types
3.2.1
Single Form
3.2.1.1
All common typewriters with a character density of 10 characters/inch are suitable for the filling of the single form. Unsuitable writing types will reject the BaFin. In case of doubt, prior consultation with the BaFin shall be carried out by means of the presentation of test documents.
3.2.1.2
A black ink ribbon with a sufficient contrast value is to be used in the typewriter. The adjustment of the typewriter is to be done in the header "Name of the PF", since this line is not recorded by machine.
3.2.2
EDV Printer Endless Paper
3.2.2.1
In the blank forms of the continuous paper, the printed image of the respective individual form is to be transmitted by a print program. The data fields must be printed in the same way as the individual form. In terms of content, lines and divisions may not be altered, but they may be abbreviated with the consent of the BaFin in a suitable manner if the complete expression is not technically possible. The operation signs (+,-, =, (), <) printed in the data part of the individual form in some places with blind color, as well as humming or outline marks, represent only work aids which for reasons of technical engineering are subject to the pressure of the individual forms. Form sheets and remittantes cannot be printed on the continuous paper. Prior to the first use of the corresponding print programme, sample prints for each page of the forms and references of the BaFin to be compiled are available for the first time. To be examined.
3.2.2.2
The perforated edge strip is to be removed from the continuous paper. The individual sheets of the continuous paper are to be separated.
3.3
Completing the forms
3.3.1
General The data fields are marked as white zones in the form under the color. Information cannot be provided outside of the white zones. For the correction of values, the market-standard correction means can be used, provided that the typeface remains perfectly legible and the original values do not appear. Where, by way of exception, supplementary information and comments are required in respect of forms and remittances, they shall be attached on a separate sheet.
3.3.2
Forms head When you create the forms of the forms and remittantes, please note the notes contained in the notes on individual data fields. For the data fields that are identical on all or more forms and remittances, note that:
3.3.2.1
In the field "Pb", the test letter belonging to the register number of the PF shall be indicated for the purpose of control purposes, which shall be awarded by the BaFin.
3.3.2.2
In the field "MMYY", the closing date must be indicated by the month in numbers and by the last two digits of the year (for example: 31.12.2004 = 1204 or 30.6.2005 = 0605).
3.3.2.3
The field "Origin of the PFG" indicates the pension fund business shown in the forms and remittances. In the case of labelling, the following shall be observed:
3.3.2.3.1
The key figures for the field "Origin of PFG" are shown in Appendix 1. The field is located on Form 810 and the refoulement 842.
3.3.2.3.2
The following key figures for the origin of the PFG are to be inserted into the heading of Form 810 and the reference number 842: Form 810 (non-representable figure of the "Pension Fund") Follow-up 842 (Figure not representable)
3.3.2.3.3
The various copies of the forms 810 and of the reference 842 may in certain cases contain identical data parts. In such cases, the forms and remittantes are not to be repeated several times. Rather, in the header of the "common" form the key figures for the origin of the PFG, which are according to the above mentioned above, are the key figures for the "common" form. a. Tz. 3.3.2.3.2 would characterize the different designs, combine them with each other, d. h. The basic requirements for identical data parts are given in the following cases where the combination of the number lines as well as the number of different numbers of the data are to be found in the following cases: is to be carried out:
Case 1:
The PFG has only one origin, d. h. it consists either only of national or foreign PFG with the result that origin 01 or origin 99 of origin 00 are identical. For example, if there is only domestic PFG, the following shall apply:
Form types, key figures (unrepresentable figure)
Case 2:
The foreign PFG consists solely of business in a single Member State or in another Contracting State, with the consequence that origin 21-63 of origin 99 is identical:
Form types, key figures (unrepresentable figure)
3.3.3
Numbers
3.3.3.1
The numerical values are to be entered in the data fields without spaces. 1000 digits are to be separated by a point.
3.3.3.2
Absolute amounts shall be indicated without decimals. Less than EUR 0.5 or less than EUR 500 (for TsdEuro) is to round off and otherwise round up. However, centamounts or amounts under 1 TsdEuro can also be omitted simply without the rounding up/rounding, provided that the rounding up and rounding up would cause a disproportionately high expenditure.
3.3.3.3
Subtotals and totals are not to be determined by recalculation from the centless euro amounts and TsdEuro amounts, but also by rounding up or down the Centsums or by cancelling the Centsums or amounts below 1 TsdEuro.
3.3.3.4
Relations must be specified with a decimal place that is indicated by a comma.
3.3.3.5
Data fields in which the reporting pension fund is unable to provide information must remain free. An additional marking-e.g. by a stroke-must not be carried out.
3.3.4
Sign The forms and the remittances are already pre-set before certain data fields, which are used for the identification of profit or loss fields or as a calculation sign (see also Tz. 3.2.2.1). In addition, the amounts in the forms and remittances shall not be signed. However, the following exceptions should be noted:
3.3.4.1
Positive or negative signs are to be used in the items which alternatively contain expenses or income (expenses or income from the settlement of the pension-related provisions; expenses or income from the change "Extraordinary results", extraordinary results.
3.3.4.2
Negative signs are also to be used if high yields from the settlement of pensionsfondstechnal provisions of the previous years lead to a gross pension expenditure (gross expenses for supply cases). Gross expenses due to termination of pension fund contracts and supply relationships; gross expenses for restitution of contributions) to income or pension benefits from the pension fund business in reinsurance (shares of reinsurers to these gross expenses) to Expenditure shall be incurred.
3.3.4.3
Negative signs must also be used, provided that, on the basis of special developments, income items are, in exceptional cases, items to be used for application items, or other items of effort are to be made in exceptional cases. This case may also occur if certain items are identified as the balance size of several sub-items and outweigh the sub-posts to be deducted.
3.3.4.4
In the above-mentioned cases, the signs (+ or-) within the data field are to be used directly before the numerical value. The commercial minus sign (./.) must not be used.
3.3.5
Examples
false: 238 184 -788 532.70
155,344,783 15.236%
+ 3227896
right: 238 184 -788 533
155 344 783 15.2
+ 3 227 896
4.
VersionThe documents are to be presented in euros. The amounts shall be indicated in full "Euro" or "TsdEuro". In the header of the forms and remittantes, the number "5" is to be used in the field "Version".
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Form Fb 810 (non-representable figure of the "profit and loss account")
Reference Nw 801 (Figure of the "Development of investments and capital investments on the account and risk of employees and employers")
Reference Nw 802 (non-representable figure "On certain items of effort of the GuV designated effort types and number of employees")
Reference Nw 803 (non-representable depiction of the "tied and remaining assets")
Follow-up Nw 804 (unrepresentable depiction of the "Congruent Cover")
Reference Nw 811 (non-representable figure of "Income from and expenditure on investments and capital investments on the account and risk of employees and employers")
Reference Nw 820 (non-representable depiction of "capital investments and capital investments on the account and risk of AN and Arbg. for employers, as well as receivables and liabilities to employers")
Reference Nw 830 (non-representable depiction of the "Movement of the State in the Supply of Utilities")
Reference Nw 842 (non-representable figure of the "Information on the foreign pension fund business")
Reference Nw 850 (non-representable figure of the "Information on the pension fund business in reinsurance")
Reference Nw 882 (non-representable figure of the "Semi-annual data on selected figures for business development")