General

(1) Sections 74 to 88 and 133, section 134(4) and (5), sections 301 and 304(1), point 2, and sections 341 to 352 do not apply to pension funds.
(2) Section 234g(1) to (3) takes the place of sections 89 to 123. Insofar as the provisions applicable to pension funds refer to basic own funds or eligible own funds, own funds under section 234g(3) take their place.
(3) By way of derogation from section 134(3), second sentence, the supervisory authority may extend the period under section 134(3), first sentence, by a reasonable period. On the pension fund's application, it may extend the period under section 134(2) by one month. The supervisory authority may extend the period under section 135(2), first sentence, by no more than two months, and the period under section 135(2), second sentence, to no more than twelve months.
(4) The supervisory authority may revoke the authorisation where the pension fund fails to fulfil the approved financing plan within three months of the finding that the Minimum Capital Requirement is not covered. The supervisory authority must revoke the authorisation where it considers the financing plan submitted to be manifestly inadequate, or where the pension fund fails to fulfil the approved financing plan within twelve months of the finding that the Minimum Capital Requirement is not covered.