347. Regulation of the financial market authority (FMA), which amends the regulation on the annex to the audit report for payment institutions
On the basis of § 25 paragraph 3 of the payment Services Act - ZaDiG, Federal Law Gazette I no. 66/2009, as last amended by the Federal Act Federal Law Gazette I no. 68/2015, is prescribed:
The regulation of the financial market authority (FMA) on the annex to the audit report for payment institutions (ZAPV), Federal Law Gazette II No. 494/2009, as last amended by regulation Federal Law Gazette II No. 347/2011, is amended as follows:
1. paragraph 2:
"Findings are section 2 (1) to represent each stating the relevant Act references in the fields designated in the system. This also applies to the representation of key perceptions, unless this can be associated with a relevant statutory provision in connection.
(2) where in the plant contained test modules on a PI do not apply to this fact in labeling the affected test module with "not applicable", "no business cases" or any equivalent is to represent and explain."
The following paragraph 4 is added to § 2. 3:
"(4) § 2 as well as the system in the version of regulation BGBl. II Nr 347/2015 to apply for the first time to fiscal years ending after December 30, 2015."
3. the system is: (see attachment)
Ettl Kumpf Müller