On Oct. 1, AUT FMA consulted on pensions quarterly report ordinance.
AUT FMA consulted on draft ordinance on the structure of the Pension fund quarterly statements (Pension Fund Quarterly Reporting Ordinance 2025 – PK QMV 2025).
Alignment with requirements from the Decision EIOPA-BoS-23-030 on EIOPA's regular information request regarding provision of occupational pensions information.
The EIOPA Decision closed data gaps on new risks and eliminated inconsistencies in the reporting system, e.g. new established features include information on derivatives.
And the ongoing harmonization with the reporting system for the insurance sector.
This requires further adjustment of the reporting templates for funds' quarterly report.
The ordinance will enter into force on Dec. 31, 2024 for notifications of Mar. 31, 2025.
The Quarterly Reporting Ordinance 2012 (QMV 2012), as amended, will be repealed.
Annexes
Annex 1 on assets' statement; annex 2 on list of assets; annex 3 on asset calculation.
Comments can be submitted via email until Oct. 25, 2024.
Nov. 2024 Final Ordinance Published
On Nov. 26, 2024, AUT GVT published the final text of the new AUT FMA Pension Fund Quarterly Reporting Ordinance 2025 (PK-QMV 2025), under Pension Fund Act (PKG).
Ordinance sets out the structure of the quarterly report, the recognition and calculation of assets, as well as required approach to derivative financial instruments review of the assessment regulations, the required documentation, and the reporting regulations.
Details of all relevant formats and documents are provided within the various annexes.
The regulation shall enter into force on Jan. 1, 2025 and shall apply for the first time to reports submitted as Mar. 31, 2025, while current Quarterly Reporting Ordinance 2012 (QMV 2012), will expire on Dec. 31, 2024 and apply to reports submitted to that date.
