Regulatory Alerts2017-03-21
2016 Regulation on Forms and Annual Reports
The Austrian Financial Market Authority issued this regulation to standardize the structure, content, and electronic submission of annual reports for pension companies and investment risk-sharing groups. It mandates the use of specific balance sheet and income statement forms, supplementary data fields including legal entity identifiers, and accompanying audit reports transmitted in a standardized electronic format. The regulation entered into force on 1 March 2016, applies to annual reports as of 31 December 2016, and repeals the preceding 2012 version upon its expiry.
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