Structure and reporting of the forms for annual financial statement data (PK-FJMV 2025)
Initiative
Official name
Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die Gliederung und Meldung der Formblätter für die Jahresabschlussdaten (Pensionskassen-Formblatt- und Jahresmeldeverordnung 2025 - PK-FJMV 2025)
Type
Regulation
Level 2
Initiator
FMA
Submitted
01.10.2024
Doc. code
BGBl. II Nr. 322/2024
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
Pension Fund Act (Pensionskassengesetz – PKG)
(binding, Main version, AT)
Level 2
Pension Fund Quarterly Reporting Regulation 2025 (PK-QMV 2025)
(binding, Supplement, AT)
Form and Annual Reporting Ordinance (FJMV) 2019
(binding, Supplement, AT)
Reporting requirements for pension funds
(binding, EU)
Level 3 / Other
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Source: FMA, BGBl. II Nr. 322/2024, 2024