Verordnung der Finanzmarktaufsichtsbehörde zur Durchführung des Betrieblichen Mitarbeitervorsorgegesetzes (Mitarbeitervorsorgekassen-Quartalsausweisverordnung, MIQA-VO)
Auf Grund von § 39 Abs. 3 des Betrieblichen Mitarbeitervorsorgegesetzes (BMVG), BGBl. I Â
Nr. 100/2002, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 158/2002, und auf Grund von § 108h Â
Abs. 2 Einkommensteuergesetz 1988 (EStG), BGBl. Nr. 400/1988, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 155/2002, wird verordnet: Â
§ 1. (1) Die Mitarbeitervorsorgekassen haben binnen vier Wochen nach Ablauf eines jeden Kalendervierteljahres der Oesterreichischen Nationalbank ergänzend zu den in § 74 Bankwesengesetz (BWG), Â
BGBl. Nr. 532/1993, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 131/2002, vorgesehenen Meldungen Quartalsausweise nach dieser Verordnung zu übermitteln. Â
(2) Die Ãœbermittlung der Quartalsausweise ist in standardisierter Form im Wege einer elektronischen Datenübertragung durchzuführen. Dabei sind die von der Finanzmarktaufsichtsbehörde bekannt zu Â
gebenden Mindestanforderungen einzuhalten. Diese betreffen den Satzaufbau der Daten, die technischen Â
Ãœbertragungsvorgaben sowie die Korrektheit der Daten (§ 39 Abs. 4 BMVG). Â
(3) Eine Ãœbermittlung der Meldungen an die Finanzmarktaufsichtsbehörde ist nur auf deren Verlangen erforderlich. Â
§ 2. Die Quartalsausweise haben für das Mitarbeitervorsorgekassengeschäft zu enthalten: Â
  1. Angaben betreffend Eigenmittel (§ 23 BWG, § 20 BMVG) gemäß der Gliederung in der Anlage 1 und Â
  2. Angaben betreffend die Vermögensaufstellung jeder Veranlagungsgemeinschaft (§ 30 BMVG) Â
gemäß der Gliederung in den Anlagen 2 und 3. Â
§ 3. Sofern eine Mitarbeitervorsorgekasse das Zukunftsvorsorgegeschäft (§ 108h Abs. 2 EStG) betreibt,
haben die Quartalsausweise zusätzlich zu enthalten: Â
  1. Angaben betreffend Eigenmittel (§ 108h Abs. 2 EStG, § 20 BMVG) gemäß der...
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