Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die elektronischen Meldungen betreffend Jahres- und Konzernabschluss (Jahres- und Konzernabschluss-Verordnung - JKAB-V)
470. Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die elektronischen Meldungen betreffend Jahres- und Konzernabschluss (Jahres- und Konzernabschluss-Verordnung - JKAB-V) Auf Grund des § 44 Abs. 1 und 5 in Verbindung mit § 44 Abs. 7 und des § 74 Abs. 1 in Verbindung mit § 74 Abs. 7 des Bankwesengesetzes - BWG, BGBl. Nr. 532/1993, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 141/2006, wird - betreffend § 74 Abs. 1 in Verbindung mit § 74 Abs. 7 BWG mit Zustimmung des Bundesministers für Finanzen - verordnet:
§ 1. Kreditinstitute haben die Daten des geprüften Jahresabschlusses gemäß § 44 Abs. 1 BWG und die sonstigen Vermögens- und Erfolgsdaten entsprechend Anlage A1 zu gliedern.
§ 2. Kreditinstitute aus Mitgliedstaaten, die in Österreich gemäß § 9 Abs. 1 BWG über eine Zweigstelle tätig werden, haben die geprüften Daten gemäß § 44 Abs. 5 BWG und die sonstigen Vermögens- und Erfolgsdaten entsprechend Anlage A2 zu gliedern.
§ 3. Kreditinstitute, die das Mitarbeitervorsorgekassengeschäft gemäß § 1 Abs. 1 Z 21 BWG betreiben, haben die Daten des geprüften Jahresabschlusses gemäß § 44 Abs. 1 BWG und die sonstigen Vermögens- und Erfolgsdaten entsprechend Anlage A3 zu gliedern.
§ 4. Übergeordnete Kreditinstitute, die einen Konzernabschluss gemäß § 59 BWG erstellen, haben die Daten des geprüften Konzernabschlusses gemäß § 44 Abs. 1 BWG und die sonstigen Vermögens- und Erfolgsdaten entsprechend Anlage B1 zu gliedern.
§ 5. Übergeordnete Kreditinstitute, die einen Konzernabschluss gemäß § 59a BWG erstellen, haben die Daten des geprüften Konzernabschlusses gemäß § 44 Abs. 1 BWG und die sonstigen Vermögens- und Erfolgsdaten entsprechend Anlage B2 zu gliedern.
§ 6. (1) Die gemäß §§ 1 bis 5 gegliederten Daten sind der Oesterreichischen Nationalbank in standardisierter Form mittels elektronischer Übermittlung unverzüglich, längstens jedoch innerhalb von...
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