Regulatory Alerts2017-03-21
2016 Regulation on Forms and Annual Reports (FJMV 2016)
The Financial Market Authority of Austria issued the 2016 Regulation on Forms and Annual Reports to standardize the structure and electronic submission of financial statement data by pension companies. The regulation mandates specific formats for balance sheets, income statements, and investment group reports while requiring the inclusion of supplementary details such as beneficiary counts and legal entity identifiers. It repeals the previous 2012 regulation and applies to annual reports with a cut-off date of December 31, 2016, onwards.
Share