Regulation On The Reporting Of Pension Funds To The Bundesanstalt Für Finanzdienstleistungsaufsicht

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

Read the untranslated law here: http://www.gesetze-im-internet.de/berpensv/BJNR304800005.html

Regulation on the reporting of pension funds to the Federal Agency for financial services supervision (pension fund coverage regulation - BerPensV) BerPensV Ausfertigung date: 25.10.2005 full quotation: "pension fund reporting Ordinance of 25 October 2005 (BGBl. I p. 3048), most recently by article 1 of the regulation of 16th December 2013 (BGBl. I p. 4380) has been changed" stand: last amended by art. 1 V v. 16.12.2013 4380 for more information on the stand number you find in the menu see remarks footnote (+++ text detection from) : 1 November +++) (+++ to the application see § 12 +++) input formula on the basis of section 113 para 1, § of the 55 a paragraph 1 and of article 118 of the insurance supervision law as amended by the notice of 17 December 1992 (BGBl. 1993 I S. 3), of which § 113 by article 1 No. 19 point (b) of the Act of August 29, 2005 (BGBl. I S. 2546) changed, § 55 (a) most recently by article 3 No. 7 letter a and b of the Act of 22 April 2002 (BGBl. I p. 1310) , article 118 article 10 No. 4 of the Act of 26 June 2001 (BGBl. I S. 1310) have been inserted, decreed the Federal Ministry of Finance: table of contents first section internal annual report for the supervisory authority § 1 of internal annual report section 2 forms for balance sheet and profit and loss account article 3 separate profit and loss account article 4 quantity and time limits for the submission of the forms section 5 designed Notes section 6 quantity and time limits for the submission of form-based explanations of § 7 other accounting documents second section internal half-yearly interim report for the supervisory authority § 8 half-yearly interim report third section indicators and technical issues section 9 indicators § 10 technique of creation and application forms and contributions fourth section § 11 final provisions entry into force of the first section of internal annual report for the supervisory authority § 1 of internal annual report pension funds have sub delegation article 12 to present an internal annual report of the supervision authority, composed of accounting documents of successive: 1 balance sheet and profit and loss accounts in accordance with the paragraphs 2 to 4 , 2. shape-related explanations in accordance with sections 5 and 6 and 3 other accounting documents in accordance with section 7.

§ 2 have forms for balance sheet and profit and loss account of pension fund to the supervisory authority according to the attached forms to prepare their balance sheets and profit and loss accounts, namely 1 the balances form 800, 2. the profit and loss accounts for the entire pension fund business form 810.

§ 3 separate profit and loss account (1) pension funds have to establish additional separate pension funds technical income and loss accounts form 810, up including page 3 line 15 1 for the entire domestic pension fund business, 2 for the entire foreign pension fund business, 3 each for the pension fund business in another Member State or Contracting State.
(2) the separate pension fund technical profit and loss accounts for the pension fund business in an other Member States or Contracting State referred to in paragraph 1 sentence 1 No. 3 can be omitted if the gross premiums of pension fund business in the individual Member States or Contracting State is no more than 500,000 euros.

§ 4 quantity and time limits for the submission of the forms (1) are the forms of 800 and 810 in accordance with paragraphs 2 and 3 to submit the authority of each duplicate not later than five months after the end of the fiscal year.
(2) deviations would lead up to a later adoption of the annual financial statements, the supervisory authority are immediately after finding in addition to furnish the extent rectified form 800 and 810 in each duplicate.

§ 5 designed explanatory notes pension funds have to create the following shape-related explanations: 1. development of investments and the investments for the account and risk of workers and employers in accordance with list 801, 2. outlining the expenses reported in certain expense items of the profit and loss account according to proof 802, 3. bound and remaining assets according to the proof 803, 4. congruent cover according to proof 804, 5. income according to expenses types from and expenses for capital investments and investments for the account and risk of workers and employers in accordance with list of 811 , 6 investments and investments for the account and risk of workers and employers for employers as well as receivables and liabilities to employers as proof 820, 7 movement of the stock pensions according to proof 830, 8 information on the foreign pension fund business separately for each other Member - as well as any other Contracting State in accordance with proof 842, 9 information to the pension fund business in reinsurance in accordance with list of 850.

§ 6 quantity and time limits for the submission of form-based explanations the form-bound notes in accordance with § 5 are of supervisors in duplicate and may 1 at the latest five months after to submit end of the business year the contributions of 801, 802, 803, 804, 811, 842 and 850, 2. no later than six months after the end of the fiscal year the contributions of 820 and 830.

§ 7 other accounting documents (1) pension funds have to submit following other accounting documents: 1 immediately after establishing that section 55 para 2 of the insurance supervision Act referred to in documents with the § 11a paragraph 3 No. 2 sentence 1, § 73 of the insurance supervision law prescribed certificates in duplicate;
2. promptly after the determination in duplicate a) annual report, at least consisting of aa) which in section 55 subsection 2 sentence 1 of the insurance supervision Act designated documents with the auditor's report or the notice on his refusal under section 322 of the commercial code, bb) the Executive Board's proposal for the appropriation of profits pursuant to § 170 ABS 2 of the Stock Corporation Act, cc) the report of the Supervisory Board to the annual general meeting or of this relevant meeting the top representative in accordance with section 171, paragraph 2 of the companies Act including the Decisions of the Management Board and the Supervisory Board in accordance with section 172, sentence 2 of the AktG, the reports and statements on the results of the tests referred to in article 314, paragraph 2 and 3 of the Stock Corporation Act, b) signed the report of the statutory auditor with the handwritten comments of the Executive Board and the Supervisory Board in accordance with section 59, sentence 1 of the insurance supervision law, c) the auditor's report on the report of the Board on relations with affiliated companies in accordance with § 313 subsection 2 to 5 of the Stock Corporation Act;
3. immediately after the annual general meeting or of this relevant meeting the Supreme representation of a) the final annual report referred to in paragraph 2 letter a in the form of how he annual general meeting or the this appropriate meeting of the Supreme Council was presented, in four copies, b) the consolidated financial statements and the group management report in accordance with §§ 341i, and 341j of the commercial code in four copies, c) the auditor's report on the audit of the consolidated financial statements and the group management report in accordance with § 341 k of the commercial code in single copy.
4. not later than seven months after the end of the fiscal year in duplicate in addition an actuarial opinion on the influence of the main profit and loss sources on the net result and the major actuarial assumptions, which the calculation of the pension funds technical reserves underlying lie. The supervisory authority through a circular determines the details of the report.
(2) a copy of the annual report referred to in paragraph 1 No. 3 is 2(a) by the Board of Directors of the responsible actuary and of the trustee pursuant to section 70 of the insurance supervision law to sign by hand. In this copy, also of the report of the Supervisory Board is to sign by hand.
Second section internal half-yearly progress report for the supervisory authority § 8 half-yearly interim report (1) Pension Fund have each to create an internal six-month interim report on selected figures on the business development in accordance with proof 882 30 June and 31 December.
(2) the form bound explanations referred to in paragraph 1 shall be submitted of the supervisory authority in each duplicate no later than the end of the month on the respective report half-year following.
Third section indicators and technical questions section 9 key figures on the forms and data to be key figures arise from Appendix 1.

Technique of creation and application forms and contributions (1) the application of forms and data are the comments resulting from Annex 2 sections A and B and abbreviations to note § 10.
(2) in the case of the creation of forms and data Appendix 2 is to follow section C.
Fourth section final provisions § 11 sub delegation
The power to adopt amendments to this regulation is transferred pursuant to § 113 paragraph 1 in connection with section 55a paragraph 1 sentence 2 of the insurance supervision law on the Federal Agency.

Article 12 entry into force (1) this regulation enters into force on the day after the announcement. Their regulations with the exception of section 8 are to apply for the first time to the annual financial statements for the fiscal year beginning after December 31, 2004. section 8 is to apply for the first time on the first half year 2006.
(2) the form 800 with the changes, by article 1, paragraph 2 of the second regulation amending the regulation on pension funds reporting by December 23, 2011 (BGBl. I S. 3129) are, shall apply for the first time for the financial year beginning after December 31, 2010.

Concluding formula the Federal Council has approved.

Appendix 1 (site: Federal Law Gazette I, 2005, 3051) the regional origin of the pension fund business and the key figures to be 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 countries of economic and Monetary Union (EMU) 81 United States 99 foreign pension fund business (total) 00 entire pension fund business unit 2 (site: BGBl. I, 2005, 3052-3091; regarding individual changes cf. footnote) section A comments on the forms and contributions No. 1: notes on the form 800 1.
6.d "Change the artist of Fund" takes the place of the asset 6.d "requested a, not yet paid-up capital" in pension fund associations on reciprocity in the balance sheet of the assets.
2. under this item, it is to expel on reciprocity of the founding stock of pension fund associations.
If companies have the information pursuant to § 152 paragraph 1 AktG in the external balance, these are not list here.
3. If companies para made the information pursuant to § 152 2 and 3 AktG in the external balance, are not list them here.
4. under this item the loss reserves in accordance with section 37 is of pension fund associations mutual VAG.
5. joint stock companies have these items regardless of external card (cf. section 58 para 2a sentence 2 AktG) always here to specify.
6 is placed the balance taking into account the partial use of the annual results, so the items in rows 14-17 7 take the place of items in rows 10 to 13.
Under this heading, which is entered under item 6.a) contained, after to the PFDeckRV provision to expel (cf. § 17 para 2 RechPensV).
No. 2: Notes on the form of 810 1.
Under this item, the contributions by the Pension Fund to the pension assurance Association for the beneficiaries are to expel.
2. here, also the income from the reversal of special item with partial reserve character are to identify, as far as it concerns not the investments.
3. the amortisation on the operating and business equipment, capitalised costs for the start-up and expansion of business, as well as on designated under other intangible fixed assets purchase price for the acquisition of all or part of stocks to pension fund contracts and purchased computer software are not here to point out, but to involve the sharing of operating expenses to the functional areas.
4. information from item 23 is always here to make regardless of the card in the disclosed financial statements.
5. under this item the removal from or the setting in the loss reserve are of the mutual pension fund according to § 37 VAG to expel.
6 joint-stock companies have independently of the card of this reserve in the disclosed financial statements always here to specify their removal from this or the setting in this reserve.
7. (disappeared) 8 (dropped out) No. 3: notes on the proof of 801 1.
The provisions of section 5 apply for assignment to the individual plant species RechPensV in conjunction with the sections 7 to 9 set 1, §§ 11 and 12 RechVersV and of articles 6 and 7 RechPensV.
2. here, only the balance of arrivals and departures is as assign access or departure during the reporting period.
3. here, not the balance sheet values of investments are at the end of the fiscal year preceding the year to specify, but the opening balance of the year, adjusted for currency changes. That is, the opening balance is expected on the first day of the financial year the value of the currency on the last day of the fiscal year.
4. for the determination of the fair values of the investments, the 55 and 56 RechVersV according to apply section. Thus determined values contained enabled use claims (in particular made distributions from mutual funds), as well as premiums are therein to deduct, discounts are to be added. The time values determined here may differ to the corrections made by the explanatory notes to the balance sheet.
5. here, the difference between the balance sheet date and time value must be stated.
No. 4: Notes on the list 1 below are 802 wholly or partly assign the expenses of the following expense items, namely: a) the expenses for pension cases;
(b) the expenses for the pension fund operation;
(c) the expenditure for Administration of investments;
(d) the expenses for other services;
(e) the costs of the Pension Fund as a whole.
2. below are the brokerage commissions paid to brokers to expel.
3. below, paid commissions are also at the free field to identify, as far as they relate to the home savings business switched to other companies and other financial services.
4. below the original costs pro rata refunded for the acquired PFG and the paid profit participations shall be disclosed.
5. This includes also the royalties paid to the Board of Directors and the voluntary participation of the employer on the social security contributions of the employee.
6. This includes all proportional remuneration of employees in the field, which are subject to income tax and social security.
7. This includes all expenses for retirement benefits for workers as well as for the free Pension Fund representatives including the so-called Commission pensions shall be disclosed.
8 expenditure on temporary employment agencies (staff leasing agencies) and similar facilities for the temporary work, keeping busy the licensed personnel in the respective staffing companies. Do not include the expenses for the provision of services, which is based on a contract for work are here. Similarly, the expenses for the personnel exchanges within the group are here not to give (see note 10).
9 in particular the voluntary social benefits, such as food subsidies and other expenses, include as far as he is not among the more specific types of expenses.
10 these are the remuneration paid by the reporting pension funds to other companies services to expel. These include central administrative expenses attributed to the domestic pension fund business, as well as the external costs for the regulation of pension cases, buy-backs, back guarantee amounts and taking payments in the domestic branches of foreign pension funds. Do not include the total remuneration of the Supervisory Board and the Advisory Board (see note 12).
11 this fall a) amortisation the operating and business equipment, b) the amortisation of capitalised costs for the start-up and expansion of business, c) depreciation on purchase prices reported under other intangible fixed assets for the acquisition of total or TeilPensionsfondsbeständen and purchased computer software, d) other depreciation, insofar as they belong not to depreciation of capital investments and to expel under the other expenses are or are to treat the "booked gross premiums" as deductions , e) depreciation and amortization on internally generated intellectual property rights and purchased licences and rights and licenses it.
12 also the total remuneration of the Supervisory Board and the Advisory Board, as well as at the domestic branches of foreign pension funds include the central administrative expenses attributed to the domestic pension fund business. In addition, this includes external expenditures for the regulation of pension cases, buy-backs, back guarantee amounts and emission allowances. To specify continue to be travel -, space - and advertising and promotion expenses and expenses for Office supplies and computer equipment. It is also here other substantive effort to capture, as far as he is not among the more specific types of expenses.
13. There are to specify all workers who had an employment contract at the balance sheet date. If an employee has contracts with several companies, he is only once to capture. Dormant service conditions are not.
14. it is only the employee field to specify.
15.
Calculation: Sum divided by the applicable regular working week of full-time employees of contractually agreed weekly working hours of all part-time employees. The result is commercial round.
No. 5: Comments on the list of 803 1.
This item is the sum of the liabilities side of the balance sheet less the liabilities from mortgage, basic and pension debt.
2. the option assumes, in accordance with article 54, paragraph 5, sentence 3 50 percent of existing at the balance sheet date, in the last three months of the year due contribution claims from which to use pension fund business by the target of the other restricted assets, must is VAG also be diminished the remaining assets to this amount.
3. as far as claims from the same insurance relationship are the liabilities and reserves for reinsurance conditions, these are referred to in section 54, paragraph 5, sentence 4 VAG here to drop off.
4. the total amounts for the individual items in column 01 must match the respective balance sheet values.
5. in column 01 is the balance sheet value of the assets less the liabilities from mortgage, to specify basic - and pension liabilities. Here are the balance sheet values of land and land rights less the mortgage resting on them, to apply basic and pension debt.
Land and land rights, which belong to the assets of the assurance, are in column 02 with their credit values for the backup capacity. If the transfer value is less than the net book value, the difference remaining assets is to expel. If the credit is higher than the net book value, the difference in column 04 as a negative item is to use.
6 claims can be expelled VAG from a margin obligation of the employer if the conditions of § 115 paragraph 2 sentence 4 to 6 in column 02 or 03.
7 claims on life insurance companies from still-unsettled insurance claims can be reported in column 02.
8 arrears interest - in this balance sheet item and receivables can column 02 or 03, all other other debts may be used only in column 04.
9 can prepaid services in this balance sheet item included in column 02 or 03, all other other debts may be used only in column 04.
10. this item is the sum of the asset side of the balance sheet less to be used by the net book value of investments liabilities from mortgage, basic and pension debt.
No. 6: Comments on the list of 804 1.
This proof shall be provided: a) for obligations in euro, b) more than 7 percent of the company assets existing in other currencies would be required to make up for the commitments in a currency of a Member State, whose adopted not euro, or of another Contracting Party, as far as applied in this currency assets, c) for obligations in Swiss francs and dollars, as far as in this currency assets would need to be created , make up more than 7 percent of the company assets existing in other currencies.
While the corresponding code in accordance with Annex 1 is for marking the currency to use.
2. the list of 804 represents a simplified proof of 803 (bound and remaining assets). The positions of rows 18, 21, 23 and 24 on page 1 of the proof of 803 804 in line 18 are summarized content in the list. The positions of the lines 03, 05, 06, 07, 08, 09, 11, 12 and 13 on page 2 of the proof are 803 in other distribution lines 21, 23, 24, 25 and 26 of the list of 804.
3. the balance sheet values of land and land rights are less the mortgage resting on them, reason - and pension liabilities.
Land and land rights, which belong to the assets of the assurance, are in column 02 with their credit values for the backup capacity. If the transfer value is less than the net book value, the difference remaining assets is to expel. If the credit is higher than the net book value, the difference in column 04 as a negative item is to use.
4. for stocks and shares, which are approved or included in an organised market in several countries on an Exchange to the official market, each asset can be used only to cover a country's currency. These assets are to be out here.
5. as far as obligations of the other restricted assets in the currency of a Member State are to meet, the cover can be up to 50 percent by assets denominated in euro, as far as this is justified according to sound business judgment (part No. 7 to Annex C to the VAG). While each asset can be used only to cover a country's currency. These assets are to be out here.
6. the total amounts for the individual items in column 01 must match the respective proportionate balance sheet values.
No. 7: Annotations to the list of 811 due to the repeal of section 247, paragraph 3 German commercial code by the German accounting law modernisation Act is the formation of a special item with partial reserve character will no longer be possible.
No. 8: Note to the proof of 820 hereunder are to expel land mostly by employers.
No. 9: Comments on the list of 830 1.
The information on the number refers to the beneficiaries natural persons. Several supply conditions, are for a person, for example, made multiple pension plans, it is only once to record (as candidates and/or retirees). The same applies for the acquisition by persons as a start or finish.
2. for example, reactivation, reinstatement.
3. of which notices of rows 17 to 19, 20, 21, 22, 23 to 24 and 25 to 26 apply to the inventory at the end of the business year in line 16 4.
Here is the number of scheme members to specify which have only an entitlement to disability care in addition to the entitlement to pensions.
5. here is the number of scheme members to specify which have only an entitlement to survivor's pension in addition to the entitlement to pension.
6. here is the number of scheme members to specify which have an entitlement to invalidity and survivor's benefits in addition to the entitlement to pension.
7 here is the number of scheme members to specify for which no payment of contributions is to expect more.
8 entries here to make, unless completed contracts for life insurance companies to cover the obligations of those entitled to supply.
9 pension plans are beitragsbezogen, when with them, a commitment of the employer is performed according to § 1 para 2 No. 2 of the occupational pension Act.
10 pension plans are performance-related, when with them a commitment of the employer no. 1 of the occupational pension Act is carried out according to section 1, paragraph 1, sentence 1 or paragraph 2.
11 for example, reinstatement and increase the pension.
12 of them notices the lines 16, 17, 18 and 19 to 20 apply to the inventory at the end of the fiscal year in row 14 13.
The phase of rest retirement has already begun, entry in the line "lifetime retirement pension" is to make.
14 insert the amount here is the following year on track to paying pensions or - payment plans - rates (according to the premium reserve).
15 of them notices of lines 16, 17 and 18 to 19 relate to the inventory at the end of the fiscal year in row 14 No. 10: comments on the proof of 842 1.
This proof shall be provided: a) for the entire PFG operated in another Contracting State or in the Member States;
(b) for the powered PFG in each Member State, as well as in any Contracting State;
This is the corresponding code in accordance with Annex 1 for marking of the respective Member States or contracting party and of the entire PFG enter the origin of the PFG to use.
2. including the provision for outstanding pension fund contracts and supply relationships ended.
3. of notices the rows 16 and 17 refer itself on the number of candidates in line 14 4 are pension plans beitragsbezogen, when with them, a commitment of the employer is performed according to § 1 para 2 No. 2 of the occupational pension Act.
5. pension plans are performance-related, when with them a commitment of the employer no. 1 of the occupational pension Act is carried out according to section 1, paragraph 1, sentence 1 or paragraph 2.
No. 11: Comments on the list of 850 1.
The proof must be submitted by all pension funds that have given pension fund business in reinsurance.
Information on individual companies or brokers can be avoided if the relevant pension fund business makes up less than 2 percent of the gross contribution. Each grouped to report about this business.
2. accounts receivable are with a plus sign (+), payroll liabilities with a minus sign (-) to provide.
3. the overall balance is as follows: row 04 - line 06 +/-row 08. The resulting balance must be marked according to minor number 2.
4.
The proof must be presented for each reinsurance relationship. The reinsurance relationships are to be numbered consecutively. The sequential three-digit number in the header of the list is to use (for example, "001") to identify the reinsurance relationship.
5. here the number is to enter, under the the insurance and reinsurance undertakings or reinsurance brokers (both domestic and foreign) with the BaFin. Reinsurance brokers are only list, if these have not been released insurance companies bear the insurance risk reporting pension fund. The numbers for the individual companies and reinsurance broker can be queried with the BaFin, which leads the lists. 6000 No. 12 is the number for the business, which referred to in sentence 2 summarized can be reported 1(2),: comments on the proof of 882 1 a) to independently specify following indicators by the closing date of the financial statements for the individual dates are In the box "Reporting period": a) to 30 June: 2 b) to 31 December: 4 b) are cumulative values to be entered in all data fields , which means that it can be used statistically rolling quantities or amounts accrued on your account until the end of the half year.
2. It notes in the related rows to the number 03 3 pension plans are entitled in line 05 and 06 beitragsbezogen when with them, a commitment of the employer is performed according to § 1 para 2 No. 2 of the occupational pension Act.
4. pension plans are performance-related, when with them a commitment of the employer no. 1 of the occupational pension Act is carried out according to section 1, paragraph 1, sentence 1 or paragraph 2.
5. including charges for terminated pension fund contracts and supply conditions.
Ibid. section B directory of abbreviations used in the forms, contributions and comments at the specified location ceded PFG in reinsurance pension fund operations para paragraph AktG shares law's workers labour law.
Employer B gross/gross, i.e. including BaFin on the pension fund business in reinsurance attributable amounts Federal Agency for financial services supervision BBÜ gross unearned premium reserves BÜ unearned premiums or respectively DL Service (s) DR cover default EDP electronic data processing FB form GJ Geschäftsjahr(e, es) HGB commercial code LVU life insurance company NW list no. number PB test letter PF pension funds PFDeckRV regulation on accounting basics for the coverage provisions of pension funds PFG pension fund business R Rückstellung(en) RdV provisions for impending losses RechPensV regulation on the accounting of pension funds RechVersV regulation about the accounting by insurance company Reg No. register number RL reserve RV reinsurance VAG insurance supervision Act VF supply cases see comparisons per cent of the hundred VJ Vorjahr(e, es) Z. row (s) section C editing of form-bound notes 1 General information is included the form-bound forms and contributions in accordance with the paragraphs 2 to 6 and 8 to save on an electronic data carrier or to fill in paper forms.
2. electronic media as electronic data carriers are to use floppy disks. When collecting data on floppy disks, and for submitting them to the BaFin, the "principles for the implementation of regular data submissions to the federal supervisory Office for insurance (data transmission principles - Überleitungs)" must be observed.
3. paper forms 3.1 form types 3.1.1 forms and data on paper forms are recorded in the BaFin with a scripture reading system. You are only on the prescribed forms of single typewritten or - after examination by the BaFin (see TZ. 3.2.2.1) - on FanFold Paper to create computerized printers.
3.1.2 are the individual pages of the form to complete forms or data to put together.
3.1.3 the multiple copies of individual forms can be created either through registration procedure with the typewriter or a photocopier. The copies may not exceed the format of individual forms and are consequently to curtail; they can be reduced but also to the DIN A 4 format.
Multiple copies of the continuous forms are to create multiple output of the print list.
3.1.4 of the forms and contributions is a copy as proof of data acquisition. For this purpose, the original form is always to use (no copies or photocopies). This copy is the text part of the perforation to separate and only the submit data part. The part of the data cannot be folded or mechanically damaged. This also applies to the use of continuous forms. The multiple copies of these forms and data provided as proof of acquisition, the body part must not be removed in mind.
3.2. use of form types 3.2.1 OrderForm 3.2.1.1 for the completion of the single are all common typewriter fonts with a pitch of 10 characters per inch. BaFin will reject unsuitable writing types. In cases of doubt is a prior agreement with BaFin through submission of test documents to carry out.
3.2.1.2 in the typewriter is a black ribbon with sufficient contrast value to insert. The adjustment of the typewriter is to make "Name PF" in the header line, because this line is not automatically captured.
3.2.2 continuous paper for computer printers 3.2.2.1 in the blank of the paper is to transfer the image of the respective single form by printing program. The data fields must be issued coincident with the single form. Row and column texts must not be altered in content, they can be abbreviated however with the approval of BaFin in an appropriate way, if the full term is technically not possible. The operation characters printed in the data of the single form in some places with blind color (+,-, =, (),)