Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2015_II_344/BGBLA_2015_II_344.html
344. Regulation of the financial market authority (FMA) on the annex to the audit report for safety devices (safety devices APV-SiEi-APV)
On the basis of § 31 5 of the deposit guarantee and investor compensation act - ESAEG, Federal Law Gazette I no. 117/2015, is prescribed:
Representation of the test Act and of the check results
§ 1. The result of the examination in accordance with article 31, paragraph 5 is ESAEG to represent in an annex to the audit report on the financial statements.
Presentation of findings
§ 2. The findings are regardless of whether the shortcomings and violations of rules prior to the conclusion of the examination have been fixed to represent with the specifically relevant law references in the fields designated in the system.
Entry into force
§ 3. This regulation comes into force on the day following the announcement and is to apply for the first time to fiscal years ending after December 30, 2015.
Ettl Kumpf Müller
Conditioning according to § 31 para 5 ESAEG to the audit report (AzP)
As auditors of the... (Company of protective device)... I übermittle(n) (we) for the fiscal year of the protective device of the xx. xx. xxxx until to the xx. xx. xxxx, as well as on their financial statements to the xx. xx. xxxx the kossel annex to the audit report.
Name, telephone number and E-Mail address of the officer:
Duration (in person/days):
Short summary of the overall situation of protective device:
(Observations a law reference is in any case to specify)
Funding requirements for backup devices
Audit of the Auditor:
Check results of the examiner in connection with the observance of the 3 main piece of the Federal law on the deposit guarantee and investor compensation at financial institutions (ESAEG):
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