Transparency provisions

(1) The Pfandbrief bank must publish on its website, separately for its outstanding mortgage Pfandbriefe, public Pfandbriefe, ship Pfandbriefe and aircraft Pfandbriefe, quarterly, the following particulars, referring to the respective end of the quarter: 1. the total amount of the Pfandbriefe, including the liabilities from derivative transactions within the meaning of section 4(3), and of the corresponding cover pools, by nominal value, net present value, and the net present value determined in a stress test under section 4 of the Pfandbrief Net Present Value Ordinance (risk net present value), 2. a list, broken down by Pfandbrief class, of the International Securities Identification Numbers of the International Organization for Standardization of those Pfandbriefe that carry such an international securities identification number, 3. in each case the amount by which the cover pools under no. 1 exceed the total amount of the Pfandbriefe under no. 1, and in each case the amounts of the statutory, contractual and voluntary overcollateralisation, 4. the maturity structure of the outstanding mortgage Pfandbriefe, public Pfandbriefe, ship Pfandbriefe and aircraft Pfandbriefe, and the interest-fixing periods of the corresponding cover pools, in each case in the following bands: a) up to six months, b) more than six months up to twelve months, c) more than twelve months up to 18 months, d) more than 18 months up to two years, e) more than two years up to three years, f) more than three years up to four years, g) more than four years up to five years, h) more than five years up to ten years, and i) over ten years, 5. the conditions for the deferral of the maturity of the Pfandbriefe under section 30(2a), the related powers of the administrator, and the effects of such a deferral of maturity on the maturity structure of the Pfandbriefe under no. 4, 6. in each case the absolute amount of the largest non-zero resulting negative sum in the next 180 days within the meaning of section 4(1a), third sentence for the Pfandbriefe, and an indication of which of the next 180 days that largest negative sum arises for, as well as the total amount of the cover assets insofar as it may be taken into account at most under section 4(1a), third sentence, 7. the share of derivative transactions in the cover pools under section 19(1), first sentence, no. 1, including in conjunction with section 20(2), first sentence, no. 1, with section 26(1), first sentence, no. 2 and with section 26f(1), first sentence, no. 2, under section 19(1), first sentence, no. 2(c), including in conjunction with section 20(2), first sentence, no. 2, with section 26(1), first sentence, no. 3 and with section 26f(1), first sentence, no. 3, under section 19(1), first sentence, no. 3(d), including in conjunction with section 26(1), first sentence, no. 4 and with section 26f(1), first sentence, no. 4, as well as under section 20(2), first sentence, no. 3(c), where the overall value of the derivative transactions is negative, in place of the share in the cover pools, the share in the liabilities to be covered, 8. in each case the total amount of the claims entered in the cover register under section 19(1), first sentence, no. 2(a) and (b), including in conjunction with section 20(2), first sentence, no. 2, with section 26(1), first sentence, no. 3 and with section 26f(1), first sentence, no. 3, broken down by the states in which the debtors have their seat, and in each case additionally the total amount of claims under Article 129 of Regulation (EU) No 575/2013, 9. in each case the total amount of the claims entered in the cover register under section 19(1), first sentence, no. 3(a) to (c), including in conjunction with section 26(1), first sentence, no. 4 and with section 26f(1), first sentence, no. 4, and under section 20(2), first sentence, no. 3(a) and (b) and under section 20(2), first sentence, no. 4, broken down by the states in which the debtors or, in the case of a guarantee, the guaranteeing bodies have their seat, and in each case additionally the total amount of claims under Article 129 of Regulation (EU) No 575/2013, 10. in each case the total amount of the claims entered in the cover register under section 19(1), first sentence, no. 4, including in conjunction with section 26(1), first sentence, no. 5 and with section 26f(1), first sentence, no. 5, broken down by the states in which the debtors or, in the case of a guarantee, the guaranteeing bodies have their seat, 11. for the mortgages entered in the cover register under section 12(1), the claims under section 20(1), the ship mortgages under section 21 and the register liens or foreign aircraft mortgages under section 26a, and the assets under section 19(1), section 20(2), section 26(1) and section 26f(1), in each case the total amount of the claims that exceed the limits laid down in section 13(1), second sentence, second half-sentence, including in conjunction with section 19(1), seventh sentence, in section 20(3), in section 22(5), second sentence, including in conjunction with section 26(1), sixth sentence, or in section 26b(4), second sentence, including in conjunction with section 26f(1), sixth sentence, 12. for nos. 8 to 10, in each case also the total amount of the claims that exceed the limits of section 19(1), section 20(2), section 26(1) and section 26f(1), 13. the percentage share of fixed-rate cover assets in the corresponding cover pool, and the percentage share of fixed-rate Pfandbriefe in the liabilities to be covered, 14. for each foreign currency, the net net present value under section 6 of the Pfandbrief Net Present Value Ordinance, 15. the share, in the total amount of the cover pool, including the claims taken into account under subsection (2), first sentence, no. 2, under subsection (3) no. 3 or under subsection (4), first sentence, no. 2, of those cover assets for which, or for whose debtor, a default under Article 178(1) of Regulation (EU) No 575/2013 is deemed to have occurred, with the proviso that a default under Article 178(1), first subparagraph, letter (b) of Regulation (EU) No 575/2013 is always deemed to have occurred after 90 days. The publication of the particulars must be made, for the first three quarters of a financial year, within one month after the end of each quarter. For the fourth quarter of a financial year, the particulars must be published within two months after the end of the quarter. The particulars must be published for a period of two years. Furthermore, the particulars must be included in the notes to the annual financial statements.
(2) For the total amount of the claims used for the cover of mortgage Pfandbriefe under section 12(1), the following must additionally be stated: 1. the distribution of the amounts taken into cover by nominal value, a) by their amount, in bands up to EUR 300,000, of more than EUR 300,000 up to EUR 1 million, of more than EUR 1 million up to EUR 10 million, and of more than EUR 10 million, b) by the states in which the land security is situated, in each case c) by commercially and residentially used land, and by condominiums, one- and two-family houses, multi-family houses, office buildings, retail buildings, industrial buildings, other commercially used buildings, unfinished and not yet profitable new buildings, and building plots, 2. the total amount of payments at least 90 days in arrears on these claims, and the total amount of these claims insofar as the respective arrears amount to at least 5 per cent of the claim, and their distribution by state under no. 1(b), 3. the average loan-to-value ratio, weighted by the amount of the claims used for cover; where several mortgages on a property are used for cover, only the one with the highest loan-to-value ratio is to be taken as a basis; loan-to-value ratio within the meaning of this Act is the percentage relationship of the mortgage used for cover under section 14, plus the encumbrances ranking prior to and equal with it, to the mortgage lending value, 4. the average, weighted by the outstanding amount of the loan claim, of the term elapsed since the granting of the loan, and 5. exclusively in the notes to the annual financial statements a) the number of forced sale and forced administration proceedings pending at the balance sheet date, and the number of forced sales carried out during the financial year, b) the number of cases in which the Pfandbrief bank had to acquire land during the financial year to prevent losses on mortgages, c) the total amount of arrears on interest payable by mortgage debtors, insofar as these have not already been written off in previous years. The particulars named in the first sentence, no. 5 must be listed separately for commercially used land and land serving residential purposes.
(3) For the total amount of the claims used for the cover of public Pfandbriefe under section 20(1), the following must additionally be stated: 1. the distribution of the amounts taken into cover by nominal value, by their amount, in bands up to EUR 10 million, of more than EUR 10 million up to EUR 100 million, and of more than EUR 100 million, each in relation to a debtor or guaranteeing body; 2. distributed among the individual states in which the debtors and, in the case of a guarantee, the guaranteeing bodies have their seat, the amounts taken into cover by nominal value, additionally broken down by type according to whether the claim is against, or is guaranteed by, the state, regional authorities, local authorities or other debtors, and according to whether a guarantee was granted for reasons of export promotion; 3. the total amount of payments at least 90 days in arrears on these claims, and the total amount of these claims insofar as the respective arrears amount to at least 5 per cent of the claim, and their regional distribution under no. 2.
(4) For the total amount of the claims used for the cover of ship Pfandbriefe and aircraft Pfandbriefe, the following must additionally be stated: 1. the distribution of the amounts taken into cover by nominal value, a) by their amount, in bands up to EUR 500,000, of more than EUR 500,000 up to EUR 5 million, and of more than EUR 5 million, b) by the states in which the mortgaged ships and ships under construction are registered, each separately for ocean-going and inland vessels, and c) by the states in which the mortgaged aircraft are registered, 2. the total amount of payments at least 90 days in arrears on these claims, and the total amount of these claims insofar as the respective arrears amount to at least 5 per cent of the claim, and 3. exclusively in the notes to the annual financial statements a) the number of proceedings for the forced sale of ships, ships under construction and aircraft pending at the balance sheet date, and the number of forced sales carried out during the financial year, b) the number of cases in which the bank had to acquire ships, ships under construction or aircraft during the financial year to prevent losses on ship mortgages, register liens or foreign aircraft mortgages, c) the total amount of arrears on interest payable by loan debtors, insofar as these have not already been written off in previous years. The particulars named in the first sentence, no. 3(a) to (c) must be made separately for ocean-going and inland vessels.
(5) For all particulars under subsections (1) to (4), the corresponding value for the previous year must also be stated in each case.