345. Regulation of the Financial Markets Authority (FMA) amending the Regulation on the annex to the audit report for electronic money institutions
Due to § 14 (3) of the E-Money Act 2010, BGBl. I n ° 107, 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 e-money institutions (EGAPV), BGBl. II No 348/2011, 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 do not apply to an electronic money institution, this circumstance is "not applicable" in the test module concerned, "no business cases" or an equivalent marking, and to explain. "
2. § 3 receives the sales designation "(1)" and the following paragraph 2 is added:
" (2) § 2 and the Annex in the version of the BGBl Regulation. II No. 345/2015 shall be applied for the first time on financial years ending after 30 December 2015. "
3. Annex is: (see Annex)