345. Regulation of the financial market authority (FMA), modifies the regulation on the annex to the audit report for electronic money institutions
On the basis of § 14 para 3 of the E-money law 2010, Federal Law Gazette I no. 107, 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 E money institutions (EGAPV), Federal Law Gazette II No. 348/2011, 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 an E money institution 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."
2. § 3 receives the sales designation (1) and the following paragraph 2 is added:
"(2) section 2 as well as the system in the version of regulation BGBl. II Nr 345/2015 to apply for the first time to fiscal years ending after December 30, 2015."
3. the system is: (see attachment)
Ettl Kumpf Müller