Regulatory Alerts2019-03-29
Regulation on Quarterly Financial Statements (QMV 2012)
The Austrian Financial Market Authority issued this regulation to standardize the layout and submission of quarterly financial statements by Pensionskassen. It mandates the electronic reporting of asset statements, beneficiary counts, and derivative positions within four weeks of each quarter's end. The rules specify detailed asset apportionment methods, carrying values for derivatives, and compliance with investment limits for each investment and risk-sharing group.
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