Regulation on Quarterly Financial Statements (QMV 2012)

All English translation of the authentic German text is unofficial and serves merely information purposes. The official wording in German can be found in the Austrian Federal Law Gazette (Bundesgesetzblatt; BGBl.). All translations have been prepared with great care, but linguistic compromises had to be made. The reader should also bear in mind that some provisions of these laws will remain unclear without certain background knowledge of the Austrian legal and political system. Please note that these laws may be amended in the future and check occasionally for updates. Regulation on Quarterly Financial Statements (QMV 2012; Quartalsmeldeverordnung 2012) Full title Regulation of the Financial Market Authority (FMA) on the layout of the quarterly financial statements (Regulation on Quarterly Financial Statements (QMV 2012; Quartalsmeldeverordnung 2012)) Original version: Federal Law Gazette II No. 417/2011 As amended by: Federal Law Gazette II No. 383/2012; 330/2018 Preamble/Promulgation clause Based on Article 36 para. 4 of the Pensionskassengesetz (PKG; Pensionskassen Act), published in Federal Law Gazette no. 281/1990, last amended by federal act published in Federal Law Gazette I no. 81/2018, the following shall be determined by regulation:
Text
Layout of the quarterly financial statement
Article 1. Pursuant to Article 36 para. 2 PKG, Pensionskassen shall submit a quarterly financial
statement to the Financial Market Authority (FMA) within four weeks following 31 March, 30 June, 30 September and 31 December containing the following:

1. a statement of assets for each investment and risk-sharing group (IRG), each sub-investment
   group (Sub-IG) and each security-oriented IRG pursuant to Annex 1,
2. a list of assets, which in particular contains further details about issuers, asset categories and
   subcategories, the valuation and characteristics of assets and apportioned pursuant to Article 2 paras. 2 and 3,
3. a statement about the number of beneficiaries (entitled and recipients) for each IRG, Sub-IG
   and security-oriented IRG pursuant to Annex 2..
   Carrying assets and apportioning approach
   Article 2. (1) Assets are to be stated taking into account Article 23 PKG; derivative financial instruments
   (derivatives) pursuant to Article 73 of the Investment Funds Act 2011 (InvFG 2011; Investmentfondsgesetz 2011) are to be stated pursuant to Article 3. (2) Investments in units of investment funds, real estate funds and AIFs are to be apportioned as defined in Article 25 para. 4 no. 4 PKG to the investment categories pursuant to Annex 1 as well as by country, currency and asset category (Complementary Identification Code – CIC) (apportioning). Further apportioning shall be performed until each asset is able be allocated exclusively to one investment category pursuant to Annex 1 as well as a country, a currency and an asset category. (3) If an apportioning approach is unreasonable from an economic point of view, assets as well as asset components can – by way of simplification – be allocated to the category that is the riskiest in terms of legal and contractual provisions. (4) Deferred income claims shall, in accordance with Annex 1, be allocated to the investment category pursuant to Annex 1 causing them. Carrying derivative financial instruments
   Article 3. (1) Investments in derivative financial instruments shall be carried within the meaning of
   Article 23 para. 1 no. 6 PKG, taking account of the underlying security. For the purpose of measuring

All English translation of the authentic German text is unofficial and serves merely information purposes. The official wording in German can be found in the Austrian Federal Law Gazette (Bundesgesetzblatt; BGBl.). All translations have been prepared with great care, but linguistic compromises had to be made. The reader should also bear in mind that some provisions of these laws will remain unclear without certain background knowledge of the Austrian legal and political system. Please note that these laws may be amended in the future and check occasionally for updates. the underlying security, the procedure of the commitment approach pursuant to the 4th Derivatives Risk Measurement and Reporting Regulation (4. DeRiMV; 4. Derivate-Risikoberechnungs- und Meldeverordnung), Federal Law Gazette II no. 266/2011, shall be used. (2) For netting arrangements pursuant to Article 7 para. 2 of the 4th Derivatives Risk Measurement and Reporting Regulation, offsetting assets shall exclusively be allowed within one and the same investment fund, real estate fund or AIF. Hedging arrangements pursuant to Article 7 para. 3 of the 4. DeRiMV shall be allocated to the corresponding investment categories pursuant to the Annex 1 and do not reduce the total value of other assets. Checking of Investment Rules
Article 4. The checking of investment rules pursuant to Article 25 para. 2 PKG must occur for each IRG,
sub-IG and security-oriented IRG after the apportionment; Article 2 paras. 2 and 3 shall apply accordingly. Documentation
Article 5. (1) The information and valuations used for the apportionment pursuant to Article 2 para. 2
shall be documented in a transparent way.
(2) In the case of a simplifying apportionment pursuant to Article 2 para. 3 this must be documented and justified in a comprehensible manner. Provisions related to reporting
Article 6. The quarterly financial statement pursuant to Article 36 para. 2 shall be submitted to the FMA
electronically in a standardised format including all data specifications and characteristics required for Pensionskassen supervision. Data record and identification features including the structure of the data records are to be observed. Transitional and final provisions
Article 7. (1) This Regulation shall enter into force on 1 January 2012. The provisions set out in this
Regulation shall be applied to the statement as at the cut-off date of 31 March 2012 for the first time. (2) The Regulation of the Financial Market Authority (FMA) pertaining to the layout of the quarterly financial statements pursuant to Article 36 para 4 of the Pensionskassen Act (Regulation on Quarterly Financial Statements), Federal Law Gazette II no. 382/2005 as amended by the regulation published Federal Law Gazette II no. 272/2011, shall expire at the end of 31 December 2011 and shall be applied for the last time to the statement as at the cut-off date of 31 December 2011. (3) Where references are made in this Regulation to provisions of other regulations issued by the Financial Market Authority, they shall be applied as most recently amended versions. (4) Article 1, Article 2 paras. 2 and 4, Article 3 para. 2 and Article 5 as well as Annexes 1 and 2 in the version of the Regulation published in Federal Law Gazette II no. 383/2012 shall enter into force on 1 January 2013 and shall first be applicable for the statement as at the cut-off date of 31 March 2013. (5) Article 1, Article 2 paras. 1 to 3, Article 3 para. 2, Articles 4 and 5 including their headings, and Article 6 as well as the designations and headings of Annex 1 and Annex 2, item numbers 140 and 864 of
Annex 1, the table heading and the item numbers 310, 320 and 300 of Annex 2 in the version of the
Regulation amended in Federal Law Gazette I No. 330/2018 shall enter into force on 1 January 2019 and shall first apply to the report with the reporting date 31 March 2019.

CAUTION: This Annex has been translated purely for information purposes and the translated version of the form is neither intended nor valid for submission. All English translation of the authentic German text is unofficial and serves merely information purposes. The official wording in German can be found in the Austrian Federal Law Gazette (Bundesgesetzblatt; BGBl.). All translations have been prepared with great care, but linguistic compromises had to be made. The reader should also bear in mind that some provisions of these laws will remain unclear without certain background knowledge of the Austrian legal and political system. Please note that these laws may be amended in the future and check occasionally for updates.
Annex 1
Regarding Article 1 no. 1
Statement of assets
(Template no. 800)
Item number Investment category
110 Cash at bank
130 Short-term deposits
140 Credit financing
160 Purchase and sale of assets
170 Foreign currency derivatives, for hedging purposes 180 Foreign currency derivatives, not for hedging purposes 190 Cash position from foreign currency derivatives 100 Total cash held at credit institutions 210 Loans to public-sector entities 220 Loans to credit institutions 230 Other loans 200 Total loans 310 Debt securities of public-sector entities; investment grade 315 Debt securities of public-sector entities; other 320 Debt securities of credit institutions; investment grade 325 Debt securities of credit institutions; other 330 Debt securities of other companies; investment grade 335 Debt securities of other companies; other 372 Interest rate instrument derivatives of public-sector entities, for hedging purposes 374 Interest rate instrument derivatives of other issuers, for hedging purposes 382 Interest rate instrument derivatives of public-sector entities, not for hedging purposes 384 Interest rate instrument derivatives of other issuers, not for hedging purposes 390 Cash position from interest rate instrument derivatives 300 Total debt securities 410 Shares 420 Negotiable securities equivalent to shares 430 Other interests 470 Equity instrument derivatives, for hedging purposes 480 Equity instrument derivatives, not for hedging purposes 490 Cash position from equity instrument derivatives 400 Total shares 510 Real estate 560 Real estate financing 570 Real estate derivatives, for hedging purposes 580 Real estate derivatives, not for hedging purposes

CAUTION: This Annex has been translated purely for information purposes and the translated version of the form is neither intended nor valid for submission. All English translation of the authentic German text is unofficial and serves merely information purposes. The official wording in German can be found in the Austrian Federal Law Gazette (Bundesgesetzblatt; BGBl.). All translations have been prepared with great care, but linguistic compromises had to be made. The reader should also bear in mind that some provisions of these laws will remain unclear without certain background knowledge of the Austrian legal and political system. Please note that these laws may be amended in the future and check occasionally for updates. 590 Cash position from real estate derivatives 500 Total real estate 610 Structured securities with capital guarantee 620 Structured securities without capital guarantee 630 Special assets 670 Special asset derivatives, for hedging purposes 680 Other asset derivatives, not for hedging purposes 690 Cash position from other asset derivatives 600 Total other assets 800 Total assets 810 of which direct investment volume 820 of which volume not calculated over a certain period of time 830 of which foreign currency investment (before derivatives) 835 of which foreign currency investment (after derivatives) 840 of which investment in non-regulated markets 850 of which investment dedicated to HTM (HTM value) 851 of which investment dedicated to HTM, public-sector entities (HTM value) 852 of which investment dedicated to HTM, public-sector entities (market value) 853 of which investment dedicated to HTM, credit institutions (HTM value) 854 of which investment dedicated to HTM, credit institutions (market value) 855 of which investment dedicated to HTM, other undertakings (HTM value) 856 of which investment dedicated to HTM, other undertakings (market value) 857 Unrealised losses from the HTM valuation 858 Latent reserves from the HTM valuation 859 Unrealised losses and latent reserves from the HTM valuation 860 of which reinvestment in employers 861 of which investment with an issuer 862 of which investment with a group 863 of which cash at bank and short-term deposits at a group of credit institutions 864 of which investments in infrastructure
Annex 2
Regarding Article 1 no. 3
Statement about the number of beneficiaries (entitled and recipients) (Template no. 900) Item number Designation 110 Beneficiaries (entitled) 120 Beneficiaries (recipients) 100 Total beneficiaries 310 Syndicated beneficiaries (entitled) 320 Syndicated beneficiaries (recipients) 300 Total syndicated beneficiaries