Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die Meldung von Verlustdaten (Verlustdatenmeldungs-Verordnung - VTDM-V)
473. Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die Meldung von Verlustdaten (Verlustdatenmeldungs-Verordnung - VTDM-V) Auf Grund des § 74 Abs. 4 und 7 des Bankwesengesetzes - BWG, BGBl. Nr. 532/1993, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 141/2006, wird mit Zustimmung des Bundesministers für Finanzen verordnet:
§ 1. Übergeordnete Kreditinstitute und Kreditinstitute, die keine nachgeordneten Institute im Sinne des § 30 BWG sind, haben, sofern sie zur Berechnung der Eigenmittel für operationelle Risiken entweder den Standardansatz, den alternativen Standardansatz oder einen fortgeschrittenen Messansatz anwenden, die Meldung über die im Laufe des vergangenen Kalenderjahres gesammelten Verlustdaten, einschließlich dem jeweils angewendeten und institutsintern festzulegenden Schwellenwert der Verlusterfassung, entsprechend der Anlage zu erstatten.
§ 2. Die Meldung gemäß § 1 ist unverzüglich nach Ablauf jedes Kalenderjahres, längstens jedoch innerhalb von vier Monaten nach Ablauf des Kalenderjahres, zu übermitteln.
§ 3. (1) Sofern in der Anlage nicht anders angegeben, sind Beträge in Tausend Euro und Prozentsätze auf die zweite Kommastelle genau anzugeben. Dabei sind nachfolgende Stellen von eins bis vier abzurunden, von fünf bis neun aufzurunden.
(2) Fremdwährungspositionen sind unter Zugrundelegung des Euro-Referenzkurses der Europäischen Zentralbank (EZB) mit dem Zeitpunkt des Entstehens des Verlustes in Euro umzurechnen. Ist für eine Währung kein Euro-Referenzkurs der EZB...
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