Regulation Of The Council Of Ministers Of 28 September 2011 On The Submission By Financial Institutions And The Supervisory Authority Of The Half-Yearly And Annual Information About Individual Pension Accounts Carried Out And Individual Security Accounts

Original Language Title: ROZPORZĄDZENIE RADY MINISTRÓW z dnia 28 września 2011 r. w sprawie przekazywania przez instytucje finansowe oraz organ nadzoru półrocznych i rocznych informacji o prowadzonych indywidualnych kontach emerytalnych oraz indywidualnych kontach zabezpieczenia

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
On the basis of article. 17 paragraph 1. 3 of the Act of 20 April 2004 on individual retirement accounts and individual retirement accounts (Journal of laws No. 116, poz. 1205, as amended – 1)) are managed as follows: § 1.  The regulation defines the scope of the bi-annual and annual information: 1) drawn up by financial institutions carried out individual pension accounts, hereinafter referred to as "IKE", and individual pension accounts, hereinafter referred to as "IKZE", and communicate this information to the supervisory authority;

2) cumulative, drawn up by the supervisory authority-about IKE and IKZE carried out by supervised by the authority of financial institutions — and communicate this information to the Minister competent for social security.

§ 2.  Financial institutions leading IKE shall draw up half-yearly and annual information about IKE: 1) the number of IKE carried out at the end of the period for which it is provided information, hereinafter referred to as the "reporting period", and the value of funds on these IKE;

2) number of IKE open during the reporting period, broken down by savers who: (a)) was founded by IKE for the first time, b) have made the transfer payment – by payment transfer from IKE and the pension scheme;

3) the number and value of transactions with IKE during the reporting period: a) payments, b) payments in instalments;

4) the number and value of transactions with IKE during the reporting period: a) returns, b) partial reimbursement;

5) the number and value of transfer payments accepted from IKE and the pension scheme during the reporting period;

6) the number and value of transfer payments made on IKE and the pension scheme during the reporting period;

7) number of IKE, which made contributions during the reporting period, the value of the deposits to IKE made during the reporting period and the average amount donated to IKE during the reporting period, calculated as the sum of the deposits to IKE, divided by the number of IKE, which made contributions during the reporting period;

8) number of IKE carried out at the end of the reporting period, broken down by age group and gender-in the following groups: a) for 30 years, b) 31 – 40 years, c) 41 – 50 years, d) 51 – 60 years e over 60 years).

§ 3.  Financial institutions leading IKZE draw up half-yearly and annual information about IKZE on: 1) number of IKZE carried out at the end of the period for which it is provided the information, and the value of funds on these IKZE;

2) number of IKZE open during the reporting period, broken down by savers who: a) founded the IKZE for the first time, b) have transfer payments with IKZE;

3) the number and value of transactions with IKZE during the reporting period: a) payments, b) payments in instalments;

4) the number and value of repayments made with IKZE during the reporting period;

5) the number and value of transfer payments accepted with IKZE during the reporting period;

6) the number and value of transfer payments made to IKZE during the reporting period;

7) number of IKZE, which were made in the reporting period, the value of the IKZE made during the reporting period and the average amount donated on IKZE during the reporting period, calculated as the sum of the deposits to IKZE divided by the number of IKZE that made contributions during the reporting period;

8) number of IKZE carried out at the end of the reporting period, broken down by age group and gender-in the following groups: a) for 30 years, b) 31 – 40 years, c) 41 – 50 years, d) 51-60 years, e) 61-65 years, f) over 65 years.

§ 4.  1. Biannual about IKE and the biannual of IKZE carried out by the financial institution includes the data for the first six months of the calendar year and shall be drawn up on 30 June.

2. the annual information about IKE and annual information about the IKZE carried out by the financial institution includes the data for the calendar year and shall be drawn up on 31 December.

3. In the case referred to in article. 23 of the Act of 20 April 2004 on individual retirement accounts and individual retirement accounts, mutual funds, leading IKE or IKZE the same saving empower their management company investment funds to draw up and communicate the information referred to respectively in § 2 or § 3. In this case, the information referred to in § 2 or § 3, are presented together by that society, with the agreement of different funds with the same savers are recorded in the drawn up information as one IKE or one IKZE.

4. Voluntary Pension Fund shall authorize it management common pension society to draw up and communicate the information referred to in § 2 and § 3.

§ 5.  The supervisory authority shall draw up a cumulative half-yearly and annual information to the extent referred to respectively in § 2 or § 3, on the basis of the half-yearly and annual information received from supervised by the authority of the financial institutions.

§ 6.  The information referred to in § 2 and § 3, financial institutions shall provide the supervisory authority in electronic form in a file format to be agreed with the supervisory authority.

§ 7.  The information referred to in paragraph 5, the supervisory authority shall Minister competent for social security in writing by recorded delivery and in electronic form in a file format agreed with the Minister.

§ 8.  1. the information referred to in paragraph 2, shall be drawn up for the first half of 2012 and 2012 also include: 1) of the number of IKE, during the reporting period was moved to the IKZE measures on IKE;

2) appropriations carried over during the reporting period from IKE on IKZE.

2. the information referred to in paragraph 3, shall be drawn up for the first half of 2012 and 2012 also include: 1) of the number of IKZE that in the reporting period moved the funds collected on the IKE;

2) about the number of open IKZE in connection with the transfer in the reporting period, the funds in the IKE;

3) of the measures adopted during the reporting period from IKE on IKZE.

§ 9.  Half-yearly information about carried out IKZE shall be drawn up for the first time for the period from 1 January to 30 June 2012, and annual information about carried out IKZE for the period from 1 January 2012 to 31 December 2012.

§ 10.  The regulation shall enter into force on 1 January 2012.2) the President of the Council of Ministers: d. Tusk 1) amendments to the said Act were announced in the journal of laws of 2005, no. 183. 1538, 2006 No 157, item. 1119, 2008 # 220. 1432, 2009 # 165. 1316, 2010 # 18, item. 98 and # 257, item. 1724 and 2011 No. 75, item. 398 and # 171, poz. 1016.2), this regulation was preceded by a regulation of the Council of Ministers of 17 December 2007 on the submission by financial institutions and the supervisory authority of the half-yearly and annual information about individual retirement accounts are carried out (OJ No 245.1805 and 2008 # 237, poz. 1658), which is repealed with effect from the entry into force of this regulation, in connection with the entry into force of the Treaty. 12 paragraph 4 of the law of 25 March 2011, amending certain laws related to the operation of the social security system (Journal of laws No. 75, item 398 and # 199, item 1175).

Related Laws