Regulation On The Apportionment Of Costs The Balance Control To Section 17 D Of The Act On Financial Services Supervision

Original Language Title: Verordnung über die Umlegung von Kosten der Bilanzkontrolle nach § 17d des Finanzdienstleistungsaufsichtsgesetzes

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Regulation on the transfer of costs of balance sheet control according to § 17d of the Financial Services Supervision Act (Balance Sheet Control Costs Act-BilKoUmV)

Non-official Table of Contents

BilKoUmV

Date of delivery: 09.05.2005

Full quote:

" Balance Sheet Control Costing Regulation of 9 December 2005. May 2005 (BGBl. 1259), as last amended by Article 2 (105) of the Law of 7. August 2013 (BGBl. I p. 3154) "

:Last modified by Art. 2 para. 105 G v. 7.8.2013 I 3154

See Notes

Footnote

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

for details on how to stand. name="BJNR125900005BJNE000100000 " />Non-Official Table of Contents

Input Formula

On the basis of § 17d (3) sentence 1 of the Financial Services Supervision Act, which is defined by Article 4 (5) of the Financial Services Supervisory Act Law of 15 December 2004 (BGBl. I p. 3408), the Federal Ministry of Finance, in agreement with the Federal Ministry of Justice, is ordering: Table of contents

§ 1 Scope of application

This regulation regulates the transfer of the costs of the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) listed in § 17d (1) sentence 1 and (4) of the Financial Services Supervisory Act (Finanzdienstleistungsprugesetz) (Bundesanstalt) and the auditor (s) recognised on the basis of section 342b (1) sentence 1 of the Commercial Code (audit office) to the persons liable to pay as referred to in Article 17d (1) sentence 1 of the Financial Services Supervisory Law, as well as the differential compensation between repayment and repayment of the repayment in respect of the advance payment to be made by the Bundesanstalt to the Examination Office in accordance with Section 342d sentence 3 of the Commercial Code. Non-official table of contents

§ 2 Costs of transshipment

(1) pursuant to section 17d (1) sentence 1 and section 4 of the Financial Services Supervisory Act The costs incurred by the Bundesanstalt and the examination office are the actual budget expenditure of the Federal Institute and the audit office for a financial year. These include 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 Supervisory 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 investigatory authority, which are comparable to the accounts for a reserve in the meaning of that sentence.Any shortfalls or amounts not received from the year preceding the financial year shall be added to the expenditure referred to in paragraph 1. Surpluses of the year preceding the financial year shall be deducted from expenditure. Non-official table of contents

§ 3 Reaction Amount

The repayment amount is the percentage of the cost of the repayment that a repayment is due to pay. Non-official table of contents

§ 4 Reward Year

The financial year is the financial year for which the costs are to be relocated in accordance with § 2. Non-official table of contents

§ 5 deadline for repayment obligation

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

§ 6 Measurement of the repayment amount

For the calculation of the repayment amount in accordance with § 3, the amount of all in one year of repayment shall be the domestic stock exchange turnover of securities of the payer, which are admitted to trading on a domestic stock exchange in the regulated market. 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 transfer amount is at least 250 euros and a maximum of 40,000. Euro. Non-official table of contents

§ 8 Determination and determination of the levy amount

(1) After granting discharge in accordance with § 342d sentence 5 of the The Federal Office shall determine the annual accounts and the annual accounts by the Administrative Board of the Federal Institute for each repayment subject to the sum of the charges to be paid by the Federal Office.(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 Bundesanstalt 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. Non-official table of contents

§ 9 Set of repayment prepayment

(1) The Bundesanstalt shall immediately make an advance payment on the repayment amount. of the following financial year, as soon as the budget approved for this year of reference 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 approval of 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 shall apply accordingly.(2) It is necessary to pay the advance payment of the person who has been subject to repayment during the last year of the last year of repayment and, in the year of the fixing of the advance payment, is subject to repayment, unless the person concerned shows up to the first one in the year of fixing the advance payment. The following year, it will no longer be subject to change in the following year.(3) The distribution of the estimated costs within the meaning of the second sentence of paragraph 1, which are to be relocated to the prepayment obligations, shall be determined on the basis of the stock exchange turnover of the last transhipment year in accordance with § § 6 and 7.(4) The repayment advance fixed in accordance with paragraph 1 shall be made on the basis of the date of the notification of the fixing of the levy on the 15. December. The amount in accordance with the first sentence shall be deducted from the Bundesanstalt.(5) In so far as the amount of the repayment in accordance with § 6 is expected to exceed the advance payment, the Federal Office may set a further repayment advance payment for the current financial year. If this is set before the 15. In August of a year, the person required to pay the advance for this year in advance of the advance payment of the advance payment shall be the person required to pay the advance. Otherwise, the obligation to advance payments shall be determined in accordance with paragraph 2. The costs to be paid shall be distributed in accordance with the provisions of 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. Non-official table of contents

§ 10 Differbalancing in relation to the test site

(1) It is found that the 3 of the Commercial Code according to § 342d sentence 3 the Bundesanstalt's advance payment 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 Bundesanstalt has the resulting shortfall from the amount of the amount of the costs incurred by the Federal Office In the case of a transfer to the test site. The costs referred to in the first sentence shall be the result of the revenue and expenditure account to be drawn up by the audit body in accordance with the recognition agreement.(2) The Examination Office shall reimburse payments to the Federal Office from the advance payment made to it pursuant to Section 342d sentence 3 of the Commercial Code, as soon as the discharge has been granted in accordance with Section 342d sentence 5 of the German Commercial Code. Non-official table of contents

§ 11 Differing the difference in relation to the taxable persons

(1) Is the amount of the person who is liable to a repayment Prepayment is lower than the fixed repayment amount, so the taxable person of the Bundesanstalt has to balance the amount of difference that has arisen in that respect.(2) In the case of an overdue payment of the transfer fee paid by a repayment person, the Federal Agency shall reimburse the amount of the overpayment. The first sentence shall apply in respect of the repayment advance payment of a prepaid person who was not liable for the transfer year. Non-official table of contents

§ 12 Maturity of repayment claims

The requests for repayment are to be made to the Persons liable to pay repay, if not the Bundesanstalt, in individual cases, determine a later date; § 9 (4) and (5) sentence 6 shall remain unaffected. Non-official table of contents

§ 13 Secrecy surcharges and recovery

(1) The amounts not received at the time of their due date shall be taken by the Bundesanstalt Säumniszustrikes; § 16 of the Federal Fee Act is to be applied accordingly.(2) amounts not paid in due time shall be recovered in accordance with the provisions of the Administrative Enforcement Act by the Federal Agency. The executing authority shall be the main customs office responsible for the seat or establishment of the enforceable debtor. Non-official table of contents

§ 14 Transitional provisions

(1) § § 5 and 9 with the following measures are applied to the levy for the year 2005. to apply:
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 Supervision Act the day after the entry into force of this Regulation.
2.
The payment of the repayment for the 2005 financial year shall be fixed on the basis of the Basis of the separate part of the budget for the year 2005 to be issued in accordance with § 17a sentence 1 of the Financial Services Supervisory Act, taking into account the costs in accordance with § 17d (4) of the Financial Services Supervisory Law. The total amount of the costs in the sense of the first sentence must be a 20% surcharge for payment defaults.
3.
A person who is required to pay a fee is required to pay a fee.
4.
For the distribution of the estimated costs within the meaning of the number 2, which are to be relocated to the prepayment obligations, Section 9 (3) shall be based on the
5.
The amount of prepayment fixed in accordance with point 2 shall become due at a time when the amount of the advance payment is due by the Federal Agency. .
(2) In the case of the levy for 2006, § 9 shall apply with the following measures:
1.
Requiring prepayment to be repaid in 2005.
2.
For the distribution of the § 9 (3) shall be applied on the basis of the stock exchange rates of the year 2004.
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§ 15 Entry into force

This regulation will enter into force on the day after the announcement.