Amendment Of The Regulation On The Annex To The Audit Report For Payment Institutions

Original Language Title: Änderung der Verordnung über die Anlage zum Prüfungsbericht für Zahlungsinstitute

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347. Regulation of the Financial Markets Authority (FMA) amending the Regulation on the annex to the audit report for payment institutions

On the basis of Section 25 (3) of the Payment Services Act-ZaDiG, BGBl. I n ° 66/2009, as last amended by the Federal Law BGBl. I No 68/2015, shall be arranged:

The Regulation of the Financial Market Supervisory Authority (FMA) on the annex to the Audit Report for Payment Institutions (ZAPV), BGBl. II No 494/2009, as last amended by the BGBl Regulation. II No 347/2011, shall be amended as follows:

1. § 2 reads:

" § 2. (1) The findings are in the Annex shall be presented in the fields marked for this purpose, indicating the relevant legal references. This also applies to the presentation of essential perceptions, provided that they can be associated with a relevant legal provision.

(2) Where in the Annex shall not be applicable to a payment institution, this circumstance shall be "not applicable" in the test module concerned, "no business cases" or an equivalent marking, and shall be explained. "

(2) The following paragraph 4 is added to § 3:

" (4) § 2 and the Annex in the version of the BGBl Regulation. II No 347/2015 shall be applied for the first time on financial years ending after 30 December 2015. "

3. Annex is: (see Annex)

Ettl Kumpfmüller