2019-03-29
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 holdings within four weeks of each quarter's end, specifying detailed apportioning and valuation methods. The rules entered into force in 2012 with subsequent amendments in 2013 and 2019 to align with updated supervisory data requirements.