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

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

Non-official Table of Contents

BerPensV

Date of expiry: 25.10.2005

Full quote:

" Pension Fund Reporting Regulation of 25. October 2005 (BGBl. 3048), as last amended by Article 1 of the Regulation of 16 December 2008. December 2013 (BGBl. I p. 4380) "

:Last modified by Art. 1 V v. 16.12.2013 I 4380

For details, see the Notes

Footnote

(+ + + text evidence from: 1.11.2005 + + +)
menu

(+ + +)



(+ + +)

Application § 12 + + +)

unofficial table of contents

input formula

On the basis of section 113 (1), § 55a (1) and § 118 of the Insurance Supervision Act, as amended by the 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. 2546), § 55a as 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: Non-official table of contents

Content overview

First section
Annual internal report for the Supervisory Authority
§ 1Internal annual report
§ 2 Form sheets for balance sheet and profit and loss account
§ 3Separate profit and loss account Loss account
§ 4Number of parts and deadlines for submission of the forms
§ 5Form-bound explanations
§ 6Number of parts and deadlines for submission of the form-bound explanations
§ 7Other accounting documents
Second section
Internal semi-annual interim report for the supervisory authority
§ 8Semi-annual interim report
Third section
 Metrics and technical questions
§ 9Metrics
§ 10Technology creation and application of forms and remittances
Fourth Section
Final Rules
§ 11 Subdelegation
§ 12Entry into

First section
Internal annual report for the supervisory authority

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§ 1 Internal annual report

pension funds have the To submit an internal annual report, consisting of the following accounting documents:
1.
balance sheet and profit and loss statements in accordance with § § 2 to 4,
2.
Form-bound explanations according to the § § 5 and 6 and
3.
Other accounting documents according to § 7.
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§ 2 forms for balance sheet and profit and loss account

pension funds have their balance sheets and profit and loss accounts to the supervisory authority in accordance with to set up the appropriate forms,
1.
800,
2.
the profit and loss accounts for the entire pension fund business by form 810.
Non-official table of contents

§ 3 Separate profit and loss account

(1) Pension funds have in addition separate pension-related profit and loss accounts in accordance with Form 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.
each in the case of the pension fund business operated in another Member State or State Party.
(2) The separate pension-related benefits and loss accounts for the pension fund operated in another Member State or State Party The pension fund business referred to in the first sentence of paragraph 1 (1) may be omitted, provided that the gross contributions of the pension fund business operated in the individual Member State or State Party are not more than 500,000 euros. Non-official table of contents

§ 4 Number of forms and deadlines for submission of forms

(1) Form 800 and 810 are in accordance with § § 2 and 3 of the supervisory authority in duplicate in each case not later than five months after the end of the financial year.(2) In addition to the subsequent determination of the annual financial statements, the Supervisory Authority shall, in addition to the determination of the forms 800 and 810 corrected in that respect, be in duplicate in each case after the determination of the annual financial statements. -to be followed. Non-official table of contents

§ 5 Form-bound explanations

Pension funds have to create the following form-specific explanations:
1.
Development of capital investments and investments for the account and risk of workers and Employers according to reference 801,
2.
Outline of the expenses of the profit and loss account specified in certain items of expense, according to the types of expense referred to in Post 802,
3.
Reed and Remaining Assets according to Rejection 803,
4.
Congruent cover in accordance with reference 804,
5.
Income from and expenses for investments and investments Capital Investments for Invoice and Risk of Workers and Employers pursuant to Rejection 811,
6.
Capital investments and investments for the Invoice and Risk of employees and employers with employers as well as receivables and liabilities to employers according to reference 820,
7.
the movement of the stock to Persons entitled to benefit pursuant to reference 830,
8.
Details of the foreign pension fund business separately for each other member-as well as any other member State Party pursuant to Rejection 842,
9.
Information about the reassurance pension fund business as referred to in Rejection 850.
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§ 6 Number of parts and deadlines for submission of the form-bound explanations

The form-bound explanations according to § 5 shall be submitted to the supervisory authority in duplicate in each case, namely
1.
at the latest five Months after the end of the financial year, the remittanties 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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§ 7 Other accounting documents

(1) Pension funds have the following other To submit accounting documents:
1.
in each case immediately after the installation of the documents in § 55 para. 2 the documents referred to in the Insurance Supervision Act, together with the confirmations required pursuant to Section 11a (3), No. 2, sentence 1, Section 73 of the Insurance Supervision Act, in duplicate;
2.
each time immediately after it is detected in duplicate
a)
the business report, at least consisting of
aa)
the documents referred to in Section 55 (2) sentence 1 of the Insurance Supervision Act, with the confirmation note or the endorsement of his/her failure pursuant to § 322 of the Trade Code,
bb)
The proposal of the Board of Management for the use of the balance sheet profit pursuant to § 170 (2) of the German Stock Corporation Act,
cc)
the report of the Supervisory Board to the Annual General Meeting or to the corresponding assembly of the supreme representation 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 and of the reports and statements on the results of the audits pursuant to § 314 (2) and (3) of the German Stock Corporation Act
b)
the auditor's report 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 affiliated companies pursuant to § 313 (2) to (5) of the German Stock Corporation Act
3.
immediately after the Annual General Meeting or the corresponding assembly of the supreme representation
a)
the final annual report referred to in point 2 (a) in the form as it is the Annual General Meeting or (b
the consolidated financial statements and the group management report in accordance with § § § § § § § § § § § § § § § § § § § § § § § § § § § § § § § § § § 341i and 341j of the Commercial Code in quadruple copy,
c)
the report of the auditor on the audit of the consolidated financial statements and the group management report in accordance with § 341k of the Commercial Code in simple copy;
4.
at the latest seven months after the end of the financial year in duplicate in addition an actuarial report on the influence of the main sources of profit and loss on the balance sheet result and on the main actuarial assumptions used in the calculation of the provisions of the pension fund provisions on the basis of the The details of the opinion shall be determined by a circular.
(2) A copy of the annual report referred to in paragraph 1 (3) (a) shall be provided by the Management Board, the person responsible, and the trustee in accordance with § 70 of the Insurance supervision law to be signed by hand. The report of the Supervisory Board must also be signed in writing in this document.

Second section
Internal semi-annual interim report for the supervisory authority

name="BJNR304800005BJNE001000000 " />Non-official Table of Contents

§ 8 Half-yearly interim report

(1) Pension funds have to be 30. June and 31. To prepare an internal semi-annual interim report on selected figures for business development in accordance with reference 882.(2) The form-bound explanations referred to in paragraph 1 shall be submitted to the supervisory authority in duplicate in each case at the latest by the end of the month following the respective report half-year.

Third party Section
Metrics and Technical Issues

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§ 9 Measures

The forms and Reference numbers to be used are shown in Appendix 1. Non-official table of contents

§ 10 Technician of the creation and use of forms and remittances

(1) When applying the forms and References shall be made to the notes and abbreviations resulting from Appendix 2, sections A and B.(2) In the creation of the forms and remittantes, Appendix 2, Section C, must be observed.

Fourth Section
Final Provisions

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§ 11 subdelegation

The power to adopt amendments to this regulation will be granted pursuant to Section 113 (1) in conjunction with § 55a (1) sentence 2 of the Insurance supervision law transferred to the Federal Institute. Non-official table of contents

§ 12 Entry into force

(1) This Regulation will enter into force on the day after the announcement. Their rules, with the exception of § 8, are for the first time on the annual accounts for the post-31. The financial year begins in 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 Regulation of 23 June 2000. December 2011 (BGBl. 3129), is for the first time in accordance with the 31. The financial year commencing in December 2010. Non-official table of contents

Final formula

The Bundesrat has agreed. unofficial table of contents

asset 1

(site: BGBl. I 2005, 3051)

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

(site: BGBl. I 2005, 3052-3091;
of individual changes, see Footnote)

Section A
Notes to the forms and Remittantions
no. 1:
Notes on Form 800
1.
On the position of asset 6.d "Requested, Not Paid-in Capital" occurs at Pension fund associations on a reciprocal basis in the balance sheet of the assets item 6.d "Change of the Drawns of the Founding Stock".
2.
Under this post is of If stock companies have made the information according to § 152 (1) of the German Stock Corporation Act (AktG) in the external balance sheet, these are not listed here.
3.
If stock companies have made the information in the external balance sheet according to § 152 (2) and (3) of the German Stock Corporation Act (AktG), they are not listed here.
4.
Under this item, the loss reserve according to § 37 VAG is to be shown by pension fund associations on reciprocity.
5.
Stock companies have this item independent of the external ID (cf. § 58 (2a) sentence 2 AktG) must 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 10 to 13 will be replaced by the items in lines 14 to 13. up to 17.
7.
Under this item, the cover provision, which is contained in item 6.a) and which is to be formed in accordance with the PFDeckRV, shall be shown (cf. Section 17 (2) RechPensV).
No. 2:
Notes to Form 810
1.
Under this post, the contributions paid by the pension fund to the pension guarantee association for the beneficiaries are to be shown.
2.
Here are also the proceeds from the resolution of the special item with reserves as far as it does not affect the capital investments.
3.
The amortization of the operating and commercial equipment, the capitalization and expansion of the business operations, as well as the activities of the other Purchase prices for the purchase of total or partial stocks of pension fund contracts and computer software acquired in the form of payment shall not be shown here, but in the division of the operating expenses to include the functional areas.
4.
The information from Item 23 must always be made here, regardless of the ID in the published annual accounts.
5.
Among these items are the withdrawal from the pension fund associations on a reciprocal basis from the or the adjustment to the loss reserve in accordance with § 37 VAG.
6.
Public limited liability companies have always been here in this reserve, regardless of the evidence of this reserve in the published annual financial statements. Specify.
7.
(omitted)
8.
(omitted)
No. 3:
Restatement notes 801
1.
For the assignment to the individual types of investment applies to the regulations of § 5 RechPensV in conjunction with § § 7 to 9 sentence 1, § § 11 and 12 RechVersV as well as § § 6 and 7 RechPensV.
2.
Here, only the balance of access and exits during the reporting period should be considered as access or departure.
3.
Here are not the balance sheet values of the capital assets at the end of the financial year preceding the reporting year, but the initial stock adjusted for currency exchange rate changes of the reference year. D. h. the initial stock on the first day of the financial year is expected to be the currency exchange rate on the last day of the financial year.
4.
For the determination of the time values of the Capital investments shall apply in accordance with § § 55 and 56 of the RechVersV. 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 made by the attachment information to the balance sheet.
5.
Here is the difference between the balance sheet and the time value. Specify
No. 4:
Notes for Rejection 802
1.
Here, the expenses of the following expense items are to be fully or partially expunged, namely:
a)
the expenses for pension cases;
b)
the expenses for the pension fund operation;
c)
the expenses for the management of the capital assets;
d)
the expenses for other services rendered;
e)
Expenses for the pension fund as a whole.
2.
Here are also the courtages paid to brokers.
3.
The commissions paid to the outside service are also to be shown as far as they are provided by the construction business and other business Financial services transactions.
4.
The original cost of the transferred PFG as well as the paid profit shares are also covered by this.
5.
This includes the royalties paid to the Board of Management and the employer's voluntary participation in the social charges of the Worker.
6.
This includes all proportional remuneration of the employees in the field service, which is the payroll tax and the social security
7.
This includes all the expenses for retirement provision for both the employees and the free pension fund representatives, including the
8.
expenses for temporary employment agencies and similar institutions for the transfer of employees, with the following: the redundant staff remain 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.
This includes, in particular, the voluntary social services, such as food subsidies and other expenses, insofar as it is not one of the more specific types of effort.
10.
Here are the to expel pension funds to other companies, for related services. This includes, in the case of 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 and inaugural remuneration. This does not include the entire remuneration to the Supervisory Board and the Advisory Board (cf. Note 12).
11.
Here falls
a)
depreciation and amortization of the operating and business equipment,
b)
the amortization of activated expenses for business operation and expansion,
c)
the amortization of purchase prices for the purchase of total or partial pension fund holdings and for the purchase of other intangible assets computerised software,
d)
the other depreciation, insofar as they are not part of depreciation on investments and other expenses,
e)
Depreciation on self-created industrial property rights and in accordance with the law of the Member State of the European Union. concessions and rights and licenses acquired.
12.
This includes the entire remuneration to the Supervisory Board and the Advisory Board, as well as to the Domestic branches of foreign pension funds the central administrative expenses of 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. Further information on travel, space and advertising costs, as well as expenses for office supplies and IT-facilities. 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.
It is here that all employees are to be reported. The balance sheet date had a contract of employment. To the extent that an employee has employment contracts with several companies, he is to be recognised only once. Dormant service relationships are not to be recorded.
14.
Only the external service provided is to be specified 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 commercial to round.
No. 5:
Notes for Rejection 803
1.
This item is the sum of the liabilities side of the balance sheet minus the liabilities Mortgages, basic and pension liabilities.
2.
If the possibility is taken, according to § 54 (5) sentence 3 of the VAG, 50 percent of the date of the closing date, in the The actual amount of the remaining assets must also be reduced by this amount as well as the last three months of the financial year due in respect of contributions receivable from the pension fund business from the target of the other tied assets.
3.
As far as the liabilities and provisions of reinsurance relationships are facing claims arising from the same insurance relationship, these are: 4.
4.
The total amounts for the individual items in column 01 must be calculated with the respective balance sheet values
5.
In column 01, the balance sheet value of the capital investments minus the liabilities from mortgages, basic and pension liabilities shall be disclosed. 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 credit value is higher than the balance sheet value, the difference in column 04 shall be set as a minus item.
6.
Claims from a repayment obligation of the Employer can be expelled in column 02 or 03 if the requirements of § 115 (2) sentence 4 to 6 VAG are fulfilled.
7.
receivability Life insurance companies from unprocessed insurance cases can be shown in column 02.
8.
backward included in this balance sheet post Zins and rental claims can be entered in column 02 or 03, all other claims may only be used in column 04.
9.
included in this balance sheet Pre-paid services may be used in column 02 or 03, all other other claims may only be used in column 04.
10.
This item the sum of the assets side of the balance sheet minus the balance sheet value of the capital investments from mortgages, primary and pension liabilities.
6:
Restatement notes 804
1.
This post is to be submitted:
a)
for the commitments in euros,
b)
for the obligations in a currency of a Member State, the currency of which is not euro, or of another Contracting State where, in that currency, assets which account for more than 7 per cent of the assets of the undertaking present in other currencies are to be invested,
c)
for commitments in Swiss francs and in US dollars, to the extent that assets would have to be invested in this currency, each of which is more than 7% of the total in other currencies existing assets of the enterprise.
In doing so, the identification of the currency must be used in accordance with Appendix 1.
2.
The Reference 804 represents a simplified referral 803 (Gebundenes 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 lines 03, 05, 06, 07, 08, 09, 11, 12, and 13 on page 2 of the reference 803 are to be found in another split in lines 21, 23, 24, 25, and 26 of the reference 804.
3.
The balance sheet values of the land and the same rights are less the mortgages, basic and pension liabilities, which are dormant on them. Rights belonging to the security assets shall be set 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 settlement 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 held in several countries a stock exchange admitted to official trading or included in an organised market, any asset may be used only to cover the currency of a country. These assets are to be shown here.
5.
As far as obligations of other tied assets are to be fulfilled in the currency of a Member State, the Cover up to 50 per cent by assets denominated in euro, to the extent that this is justified according to a reasonable commercial assessment (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 determined by the respective proportionate balance sheet values.
No. 7:
Notes for Rejection 811
Due to the repeal of § 247 (3) of the German Commercial Code (HGB) under the Accounting Law Modernisation Act, the formation of a special item with a reserve share no longer exists in the future possible.
No. 8:
Note for Rejection 820
The majority of these are to be used by employers
No. 9:
Restatement notes 830
1.
The note Information on the number of persons entitled to the supply of natural persons shall be given. 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 people as input or exit.
2.
For example, reactivation, re-inpower.
3.
The from-notes of lines 17 to 19, 20, 21, 22, 23 to 24, and 25 to 26 each relate to the stock at the end of the fiscal year at line 16.
4.
Here is the number of health care candidates who, in addition to eligibility for retirement, only have an invalidity pension.
5.
Here is the number of health care candidates who, in addition to the old-age pension, only have a survivor's pension.
6.
Here is the number of health care candidates who are entitled to invalidity and survivor's care in addition to the eligibility for old age care
7.
Specify the number of contenders for which no contribution payment can be expected.
8.
Here, entries must be made, provided that contracts are concluded with life insurance companies in order to meet the obligations with respect to the pre-emptive rights .
9.
Pensionplans are contribution-related if they have a commitment from the employer pursuant to § 1 para. 2 no. 2 of the occupational pension law
10.
Pension plans are performance-related, if they have made a commitment by the employer pursuant to § 1 para. 1 sentence 1 or 2 no. 1 of the occupational pension law
11.
For example, reinstatting and increasing the pension.
12.
The Of these, lines 16, 17, 18 and 19 to 20 refer to the stock at the end of the financial year at line 14.
13.
Has the phase of residual retirement already started, the entry in the line "Life-long old-age pension" must be made.
14.
To be added here is the amount of the following year to be paid as planned pensions, -in the case of payout plans-rates (corresponding to the cover provision).
15.
The number of lines 16, 17 and 18 to 19, respectively, refer to each of the Inventory at the end of the fiscal year at line 14.
No. 10:
Notes for Rejection 842
1.
This refoulement is to be submitted:
a)
operated for all in the Member States or in another Contracting State PFG;
b)
for the PFG operated in each Member State and in each State Party;
is the identification of the respective Member State or State Party and of the entire PFG in the field of origin of the PFG to use the corresponding measure according to Appendix 1.
2.
Including the provision for not yet unfolded Terminated pension fund contracts and supply relationships.
3.
The number of candidates in rows 16 and 17 refer to the number of candidates in row 14.
4.
Pensionplans are contribution-related, if they have a commitment of the employer according to § 1 para. 2 no. 2 of the occupational pension law
5.
Pensionplans are performance-related, if they have a commitment from the employer pursuant to § 1 para. 1 sentence 1 or 2 no. 1 of the occupational pension law
No. 11:
Notes for Rejection 850
1.
The refoulement must be submitted by all pension funds that have refunded the pension fund business. provided that the pension fund business in question represents less than 2 per cent of the gross premiums. This store is to be reported in summary.
2.
Accounting requirements are with a plus sign (+), minus sign 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 subnumber 2.
4.
The repayment shall be submitted for each reinsurance relationship. Reinsurance relations shall be numbered consecutively. To identify the reinsurance relationship, use the consecutive three-digit number in the header of the referral (for example, "001").
5.
Here is to enter the number under which the primary and reinsurance undertakings, or Reinsurance brokers (both domestic and foreign) are 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 store number that can be reported under subnumber 1, paragraph 2, sentence 2, is 6000.
No. 12:
Notes for Rejection 882
1.
a)
In the "Reporting Period" field, the following key figures are to be specified for each cut-off period, regardless of the closing date of the annual financial statements:
a)
to 30. June: 2
b)
to 31. December: 4
b)
In all data fields, cumulated values are to be entered in principle, 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.
2.
The from-notes in lines 05 and 06 refer to the number of beneficiaries in row 03.
3.
Pensionplans are contribution-related if they are made with a commitment from the employer in accordance with § 1 para. 2 no. 2 of the occupational pension law.
4.
Pensionplans are performance-related if they are given a commitment from the employer in accordance with § 1 para. 1 sentence 1 or para. 2 no. 1 of the Occupational Pensions Act.
5.
Including the expenses for pension fund contracts and utilities ended up.
Section B
Directory of abbreviations used in the forms,
Restatements and annotations
a.a.O. at specified location
PFG specifiedpension fund business given in reinsurance
para.paragraph
AktGStock Corporation Act
ANEmployee (s)
Arbg.Employer (s)
BBrutto/gross, d. h. including amounts due to the pension fund business in reinsurance
BaFinBundesanstalt für Financial Services Supervision
BBÜGross contribution surcharges
Contribution surcharges
oror
DL Service (s)
DRCover Backout
EDV Electronic Data Processing
FbForm
GJ Financial Year (s, es)
HGBCommercial Code
LVU Life insurance companies
NwRejection
No. Number
PbCheckout letter
PF Pension funds
PFDeckRVRegulation on the accounting basis for pension fund cover provisions
PFGpension fund business
Rreposition (s)
RdVReaction for impending losses
RechPensVRegulation on the Accounting for pension funds
RechVersVInsurance accounting regulation
Reg-No.Register-Number
RLBacksheet
RVreinsurance
VAGInsurance Supervision Act
VFSupply Cases
comparecompare
v. H.from the hundred
VJprevious year (s, es)
Z. Line (n)
C
Processing of the form-bound
1.
generalThe form-bound explanations for forms and remittances in accordance with § § 2 to 6 and 8 are either to be stored on an electronic data medium or in Paper forms to be entered.
2.
Electronic Volume As electronic media are diskettes to use. The "Principles for the implementation of regular data transfers to the Federal Supervisory Office for the Insurance (Data Transmission Principles-DÜG)" are to be found in the data collection on diskettes and on their transmission to the BaFin. note
3.
Paper Forms
3.1
Form Types
3.1.1
Forms and remittances on paper forms are recorded in the BaFin with a font reading system. They are only on the prescribed individual forms with the typewriter or-after examination by the BaFin (see Tz. 3.2.2.1)-to create continuous paper with EDP printers.
3.1.2
The individual form pages are complete forms or remittances
3.1.3
The multiple copies of individual forms can either be written through with the typewriter or with a photocopier. will be created. 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
From the forms and remittances, a copy is provided as a 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 the multiple copies of these forms and remittantes, which are not intended as an entry document, the text part must not be removed.
3.2
Usage the form types
3.2.1
Single Form
3.2.1.1
To fill out the single form All common typewriters with a character density of 10 characters/inch are suitable. Unsuitable writing types will reject the BaFin. In case of doubt, a prior consultation with the BaFin must be made by submitting test documents.
3.2.1.2
A black ribbon with a black ribbon is included in the typewriter. to use sufficient contrast value. The adjustment of the typewriter is to be done in the header "Name of the PF" because this line is not machine-captured.
3.2.2
Endlospapier für Computer printers
3.2.2.1
In the blank forms of the continuous paper, the print image of the respective individual form is to be transferred by 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 sum or outline marks represent only work aids, which for reasons of technical reasons are used to print the 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 review.
3.2.2.2
The perforated edge strip should be removed from the continuous paper. The individual sheets of the continuous paper are to be separated.
3.3
Fill in the forms
3.3.1
generalThe data fields are marked as white zones in the color-coded form. 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. If, in exceptional cases, additional notes and comments are required on forms and remittances, they shall be attached on a separate sheet.
3.3.2
FormularkopfWhen creating the form heads of the forms and remittances, note the notes contained in the notes for individual data fields. For data fields that are identical on all or more forms and remittances:
3.3.2.1
In the "Pb" field, the data fields are for control purposes of the to the register number of the PF, which is assigned by the BaFin.
3.3.2.2
In the "MMYY" field, the closing date is indicated by the monthly statement in Number and mark 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" identifies the pension fund business shown in the forms and remittances. In the case of the marking, note that:
3.3.2.3.1
The measures for the field "Origin of the PFG" are shown in Appendix 1. The field is located on Form 810 and refoulement 842.
3.3.2.3.2
In the header of Form 810 and Rejection 842, the origin of the PFG is Use the following key figures: Form 810 (unrepresentable figure of the "Pension Fund") Follow-up 842 (unrepresentable figure)
3.3.2.3.3
The different figures Copies of the forms 810 as well as the reference 842 may contain identical data parts in certain cases. 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 types of manufacture, to 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: follows:
1:
The PFG has only one origin, d. h. it consists either of domestic or foreign PFG, with the result that origin 01 or origin 99 with origin 00 are identical. For example, if only domestic PFG exists, the following:
types, measures (unrepresentable figure)
Case 2:
The foreign PFG is only out of business in a single Member State or in another Contracting State with the consequence that origin 21-63 is identical to origin 99:
species, key figures (non-representable figure)
3.3.3
numbers
3.3.3.1
The number values are to be entered without spaces in the data fields. 1000 digits are to be separated by a point.
3.3.3.2
Absolute amounts are to be specified without decimal places. Less than EUR 0.5 or less than EUR 500 (for TsdEuro) is to round off and otherwise round up. However, centamounts or amounts less than 1 TsdEuro may simply be omitted without rounding up the rounding, provided that the rounding up and down would involve a disproportionately high cost.
3.3.3.3
In each case, subtotals and final totals are not due to recalculation from the centless euro amounts and TsdEuro amounts, but also by rounding up or down, or-alternatively- Determination of the Centamounts or amounts under 1 TsdEuro.
3.3.3.4
Relations must be indicated with a decimal place to be displayed with a comma.
3.3.3.5
Data fields in which the reporting pension fund cannot provide information must remain free. An additional marking-e.g. For example, a stroke must not be done.
3.3.4
Sign-in forms and remittances are already pre-determined in front of certain data fields, which are for the identification of profit or loss fields or are used as a calculation symbol (see also Tz. 3.2.2.1). Moreover, the amounts in the forms and remittances shall not be signed. However, the following exceptions must be observed:
3.3.4.1
Positive or negative signs are to be used in the items that may alternatively include expenses or income. (expenses or income from the settlement of pension funds provisions; expenses or income from the changes in the pension fund provisions; extraordinary result).
3.3.4.2
Negative signs are also to be used if high yields from the settlement of pensionsfondstechnisnish provisions of the previous years lead to the pensionsfondstechnische Gross expenses (gross expenses for supply cases; gross expenses incurred due to termination of pension fund contracts and supply contracts; gross expenses for restitution of contributions) to income or pension fund Income from the pension fund business in reinsurance (shares of reinsurers on these gross expenses) will become expenses.
3.3.4.3
Negative Signs are also to be used, provided that, on the basis of special developments, income items are, exceptionally, to be used for effort 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-items to be deducted.
3.3.4.4
In the cases mentioned above, 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
false:238 184-788 532.70
155, 344, 78315,236%
+ 3227896 
correct:238 184-788 533
155 344 78315,2
+ 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 "Version" field is the number "5"
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Form Fb 810 (unrepresentable figure of the" profit and ")
Nw 801 (non-representable figure of the" Development of investments and capital investments for the account and risk of employees and employers ")
Nw 802 (non-representable figure" In specific application items of the GuV and number of employees ")
Nw 803 (non-representable figure of the" bound and remaining assets ")
Nw 804 (non-representable figure of the 'Congruent Cover')
Nw 811 (non-representable depiction of the 'income and expenditure on investments and capital investments on the account and risk of employees and employers')
Nw 820 (not Figure of the " capital investments and capital investments for the account and risk of AN and Arbg. for employers as well as receivables and liabilities to employers ")
Nw 830 (non-representable depiction of the" movement of the stock of persons entitled to supply ")
Nw 842 (non-representable depiction of the "Information on the foreign pension fund business")
Nw 850 (non-representable depiction of the "reinsurance pension fund business information")
Nw 882 (non-representable figure of the pension fund business) "Semi-annual data on selected figures for business development")