AUT FMA consulted on draft ordinance on the issuance of the Pension Fund Form and Annual Reporting Ordinance 2025 (PK-FJMV 2025), to align framework with EIOPA dec.
Align the previous system and content of the Form and Annual Reporting Regulation 2019 (FJMV 2019) with EIOPA decision for regular information requests re pensions.
Due to the reporting requirements of the ECB and EIOPA imposed to NCAs, the forms to be established by the FMA by means of a regulation will be adapted accordingly.
In order to keep the workload for the reporting institutions as low as possible, the data points required to cover the European reporting requirements will only be requested.
As part of the electronic annual report under section 2; the English reporting item name will be included in brackets in the annexes for items where it has added value.
The consultation includes 12 annexes, i.e. annex 1 re balance sheet and profit and loss account of the pension fund; annex 2 re statement of assets and income statement.
Annex 3 re appendix to the statement of assets and income statement; annex 4 re additional information on the pension fund; annex 5 re supplementary data on VRG.
Annex 6 re beneficiaries; annex 7 re information on cross-border activity per country of activity; annex 8 regarding list of assets; annex 9 regarding calculation of assets.
Annex 10 re list of derivatives; annex 11 re inflows and outflows of contributions and benefits; annex 12 re master data for VRG; planned entry into force on Dec. 31, 2024.
Effectiveness
Comments can be submitted by email until Oct. 25, 2024.
Nov. 2024 Final Ordinance Published
On Nov. 26, 2024, AUT GVT published the final text of the AUT FMA Pension Fund Form and Annual Reporting Ordinance 2025 (PK-FJMV 2025), under Pension Fund Act (PKG).
Ordinance sets out structure of forms for balance sheet and the profit and loss account of the pension fund as well as the annual report of the investment and risk community.
It sets out the rules for the information and layout for the electronic annual report of pension funds to AUT FMA, pursuant to Section 30a Paragraph 1 of Pension Fund Act.
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 Dec. 31, 2025, while Form and Annual Reporting Ordinance 2019 (FJMV 2019), will expire on Dec. 31, 2024 and apply to reports submitted to that date.
