Regulation on the conversion of the costs of balance sheet control pursuant to § 17d of the Financial Services Supervisory Act (balance sheet control cost transfer ordinance-BilKoUmV)

Unofficial table of contents

BilKoUmV

Date of completion: 09.05.2005

Full quote:

" The Financial Regulation of 9 May 2005 (BGBl. 1259), as last amended by Article 2 (105) of the Law of 7 August 2013 (BGBl). I p. 3154).

Status:

Last amended by Art. 2 sec. 105 G v. 7.8.2013 I 3154

For more details, please refer to the menu under Notes

Footnote

(+ + + Text evidence from: 13.5.2005 + + +) 

  

Unofficial table of contents

Input formula

On the basis of Section 17d (3) sentence 1 of the Financial Services Supervisory Act, which is defined by Article 4 (5) of the Law of 15 December 2004 (BGBl. 3408), the Federal Ministry of Finance, in agreement with the Federal Ministry of Justice, is responsible for: Unofficial table of contents

§ 1 Scope

This Regulation lays down the costs of the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht, Bundesanstalt) and the costs listed in § 17d (1) sentence 1 and (4) of the Financial Services Supervisory Act (Bundesanstalt für Finanzdienstleistungsaufsicht) on the basis of § 342b (1) sentence. 1 of the Commercial Code, which is recognised by the Commercial Code (Examination Office), to the persons liable to pay referred to in § 17d (1) sentence 1 of the Financial Services Supervisory Law as well as the differential compensation between repayment advance and Transfer determination with regard to the requirements of the Bundesanstalt to the examination office in accordance with § 342d sentence 3 of the Commercial Code to be made advance payment. Unofficial table of contents

§ 2 Cost-of-conversion costs

(1) In accordance with § 17d (1) sentence 1 and (4) of the Financial Services Supervision Act, the costs incurred by the Bundesanstalt and the audit office shall be the actual budget expenditure of the Federal Institute and the Examination Office for a Financial year. This includes the supply of the pension reserve pursuant to section 19 (2) of the Financial Services Supervisory Act and an investment reserve in accordance with Section 12 (4) of the Financial Services Supervision Act, insofar as it is referred to in § 17a sentence 1 of the German Financial Services Supervisory Act (Financial Services Supervisory Act). The administrative area of the financial services supervisory law of the Federal Institute is to be attributed to the financial services supervisory law. The second sentence shall apply, in accordance with the accounting rules of the auditor, which are comparable to the accounts relating to a reserve in the meaning of that rate. (2) Incorrect amounts and not received amounts from the year preceding the financial year shall be those of the following: , to be added to the expenditure referred to in paragraph 1 Surpluses of the year preceding the financial year shall be deducted from expenditure. Unofficial table of contents

§ 3 Reaction Amount

The repayment amount shall be the proportion of the costs to be paid by a repayment. Unofficial table of contents

§ 4 Reaction Year

The financial year shall be the financial year for which the costs are to be relocated in accordance with § 2. Unofficial table of contents

§ 5 Date of reference for the transfer obligation

The reference date for the transfer obligation in the sense of § 17d (1) sentence 1 of the Financial Services Supervisory Act is 1 July of a financial year. Unofficial table of contents

§ 6 Measurement of the levy

For the purpose of calculating the levy in accordance with § 3, the amount of all exchange turnover of securities of the repayment subject incurred in a levy year on the domestic stock exchanges shall be decisive, which on a domestic exchange for trading in the regulated market shall be approved. Subject to the provisions of § 7, the amount of the repayment shall be based on the ratio of the amount of the stock exchange turnover of the individual person to be paid to the total amount of the stock exchange turnover of all those who are subject to the transfer. Unofficial table of contents

§ 7 Minimum and maximum repayment amount

Without prejudice to § 6, the transhipment amount shall be at least 250 euros and at most 40,000 euros. Unofficial table of contents

Section 8 Determination and determination of the levy

(1) After granting discharge in accordance with Section 342d sentence 5 of the Commercial Code and determining the annual accounts by the Administrative Board of the Federal Institute, the Federal Office shall determine the amount of the fee to be paid by the Federal Office for each repayment subject to the charge. Levy amount. (2) In determining the levy, account shall be taken of the surpluses, shortfalls and unreceived amounts of the year preceding the year of repayment, which have been incurred up to the date referred to in paragraph 1. Where an amount which has been taken into account in the determination of the levy as a shortfall or amount not received within the meaning of the first sentence is paid in accordance with the date referred to in paragraph 1, it shall be deemed to be surplus in respect of the payment of the amount referred to in paragraph 1. to take account of the amount of the levy for the next year following the levy. Where a transfer amount already paid by a repayment person is fully or partially reimbursed by the Bundesanstalt, the amount of the refund shall be taken into account as a shortfall for the repayment year in which the refund is made. (3) The Federal Agency shall determine the amount of the repayment in writing or electronically as soon as it has been finally determined in accordance with paragraph 1. The repayment amount is to be rounded off in a commercial manner to full euro. Unofficial table of contents

Section 9 Setting the prepayment for repayment

(1) The Bundesanstalt shall immediately fix an advance payment on the repayment amount for the next following financial year as soon as the budget approved for this financial year is approved by the Federal Ministry of Finance. The fixing shall be based on the costs likely to be expected under this budget for the year of repayment, as well as a supplement to payment defaults. The surcharge is based on the percentage of the payment defaults shown as a percentage, which are incurred as part of the last transfer prepayment, but at least to 4 per cent. If the authorisation for the budget in accordance with the first sentence is not up to 1 The budget shall be fixed on the basis of the draft budget by October of one year. Section 8 (3), first sentence, first half-sentence 1 applies accordingly. (2) Advance payment is required, who has been subject to change in the last year of repayment and is liable for repayment in the year of fixing the advance payment, unless the person concerned has a year of payment of the advance payment. (3) The distribution of the estimated costs within the meaning of the second sentence of paragraph 1, to be converted to the prepayment obligations, shall not be repaid. on the basis of the stock exchange turnover of the last financial year in question, in accordance with the conditions laid down in (4) The repayment advance fixed in accordance with paragraph 1 shall be due on the date of the announcement of the fixing on 15 December. The amount in accordance with the first sentence shall be deducted from the Bundesanstalt. (5) Insofar as the amount of the repayment in accordance with § 6 is expected to exceed the advance payment, the Bundesanstalt may set a further repayment advance payment for the current financial year. If the fixing is carried out before 15 August of a year, the person liable to pay the advance for this year of repayment shall be the person required to pay the advance payment. Otherwise, the obligation to advance payments shall be determined in accordance with paragraph 2. The costs to be repaid shall be distributed in accordance with paragraph 3. § 7 shall be applied to the sum of the prepayment amounts of a prepayment subject in accordance with paragraph 1. The amount of prepayment fixed in accordance with the first sentence shall be due at a time determined by the Bundesanstalt. Unofficial table of contents

§ 10 Differing of the difference in relation to the test site

(1) It is established that the advance payment made by the Bundesanstalt pursuant to Section 342d sentence 3 of the Commercial Code does not cover the costs which were required for the performance of the tasks of the inspection body in accordance with Section 342b of the Commercial Code, the The Federal Agency shall compensate the resulting shortfall from the transfer to the test site which has been withdrawn from the institution. The costs in accordance with the first sentence are the result of the revenue and expenditure account to be drawn up by the audit agency in accordance with the recognition contract. (2) The audit office has paid overpayments from the revenue and expenditure code of the German Commercial Code pursuant to Section 342d sentence 3 of the German Commercial Code. Refund the advance payment to the Bundesanstalt as soon as the discharge has been granted in accordance with Section 342d sentence 5 of the Commercial Code. Unofficial table of contents

§ 11 Differbalancing in relation to the persons liable to repayment

(1) If the advance payment made by a repayable person is lower than the fixed repayment amount, the person liable to pay the Bundesanstalt has to compensate the amount of difference incurred. (2) If the amount of the advance payment exceeds the amount of the deposit, the amount of advance paid by the institution must be reduced. Repayment of the transfer fee paid in advance of the transfer, the Bundesanstalt has to reimburse the transfer. The first sentence shall apply in respect of the repayment advance payment of a prepaid person who was not liable for repayment for the year of the transfer. Unofficial table of contents

§ 12 Due date of repayment claims

The repayment claims shall become due upon the announcement of their determination to the repayment subject, if the Federal Institute does not determine a later date in the individual case; § 9 para. 4 and 5 sentence 6 shall remain unaffected. Unofficial table of contents

§ 13 Wrath surcharges and recovery

(1) At the time of its due date, the Bundesanstalt shall collect sowing surcharges; § 16 of the Federal Law on Fees shall be applied accordingly. (2) The amounts paid shall not be paid in due time in accordance with the provisions of the Administrative law of enforcement by the Federal Agency. The executing authority shall be the main customs office responsible for the seat or establishment of the enforceable debtor. Unofficial table of contents

Section 14 Transitional provisions

(1) § § 5 and 9 shall be applied to the levy for the year 2005, with the following measures:

1.

By way of derogation from § 5, the reference date for the transfer obligation in the meaning of Section 17d (1) sentence 1 of the Financial Services Supervisory Act is the day after the entry into force of this Regulation.

2.

The advance payment for the financial year 2005 shall be fixed on the basis of the separate part of the budget for the year 2005 to be issued in accordance with the first sentence of Article 17a of the Financial Services Supervision Act, taking into account the Costs in accordance with § 17d (4) of the Financial Services Supervisory Act. The total amount of the costs in the sense of the first sentence shall be a supplement of 20 per cent for payment defaults.

3.

The person who is subject to payment is subject to advance payment.

4.

Section 9 (3) shall be applied on the basis of the 2004 stock exchange rates for the distribution of the estimated costs within the meaning of point 2, which are to be relocated to the advance-paying obligations.

5.

The amount of the advance payment fixed in accordance with point 2 shall be due at a time when the Bundesanstalt is to be determined.

(2) In the case of the levy for the year 2006, § 9 shall apply with the following measures:

1.

The person who was liable to pay for payment in 2005 is subject to advance payment.

2.

For the distribution of the estimated costs within the meaning of § 9 para. 1 sentence 2, which are to be relocated to the individual prepayment obligations, § 9 para. 3 shall be applied on the basis of the stock exchange turnover of the year 2004.

Unofficial table of contents

Section 15 Entry into force

This Regulation shall enter into force on the day following the date of delivery.