The Federal Ministry of Finance is authorised to issue, by statutory instrument, provisions for Pensionsfonds not subject to supervision by the Länder supervisory authorities, on 1. the wording of the actuarial confirmation, the content, scope, and submission deadline of the explanatory report under section 141(5), first sentence, point 2, and the content, scope, and submission deadline of the report under section 141(5), first sentence, point 4, each in conjunction with section 237(1); 2. the bookkeeping, and the content, form, deadline, and number of copies of the internal report to be submitted to the supervisory authority, consisting of a balance sheet structured for supervisory purposes and a profit-and-loss account, and special explanations of the balance sheet and the profit-and-loss account, insofar as necessary to carry out supervision under this Act; 3. the content, form, deadline, and number of copies of the internal interim report to be submitted quarterly to the supervisory authority, consisting of a compilation of current accounting and portfolio data and of particulars of the number of pension events, insofar as necessary to carry out supervision under this Act; 4. the content, deadline, and form of submission of the audit report to be submitted to the supervisory authority under section 341k of the Commercial Code, insofar as necessary to carry out supervision under this Act, in particular to obtain uniform documents for assessing the business conducted by Pensionsfonds; 5. the subject-matter of the audit, and the content, form, and deadline of the audit report under section 35(1), first sentence, insofar as necessary for the supervisory authority to perform its tasks, in particular to obtain uniform documents for assessing the business conducted by Pensionsfonds; 6. the manner of data transmission, the data formats to be used, and the data quality to be maintained; 7. the allocation to the provision for premium refunds under section 145(2), in conjunction with section 237(1); 8. qualitative and quantitative investment principles for the tied assets, supplementing section 124(1), first and second sentences, point 1, letter a, and points 2, 3, and 5 to 8, and section 234h(1) to (3), in order to ensure the matching and the continuous ability to meet the respective pension scheme, having regard to the forms of investment under section 215(2), first sentence, points 1 to 7, and further forms of investment permitted by this regulation, and the determinations in the pension scheme regarding the investment risk and who bears that risk, and on restrictions on investments with the sponsoring undertaking; 9. the calculation and level of the Solvency Capital Requirement, the minimum amount of the Minimum Capital Requirement relevant for Pensionsfonds, and related approval powers, including the procedure, on what is to be regarded as own funds within the meaning of section 238(2), on the requirement to report to the supervisory authority on the Solvency Capital Requirement and the own funds, and on the form, content, and deadline for submitting this report to the supervisory authority; 10. maximum values for the actuarial interest rate for contracts with an interest rate guarantee; 11. further requirements for determining the discount rates under section 341f(2) of the Commercial Code; and 12. the actuarial bases and the valuation approaches for the premium reserve. The authorisation may be transferred to the Federal Institute by statutory instrument. Statutory instruments under the first and second sentences do not require the consent of the Bundesrat. Statutory instruments under the first sentence, points 4 and 10 to 12, and under the second sentence, insofar as they cover the authorisations under the first sentence, points 4 and 10 to 12, are issued in agreement with the Federal Ministry of Justice and Consumer Protection.