Key Benefits:
343. Regulation of the Financial Market Supervisory Authority (FMA) amending the Regulation on the Annex to the Audit Report (AP-VO)
Pursuant to Section 63 (5) of the Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I No 117/2015, shall be arranged:
The Regulation of the Financial Markets Authority (FMA) on the annex to the audit report-AP-VO, BGBl. II No 305/2005, as last amended by the BGBl Regulation. II No 239/2014, shall be amended as follows:
(1) The following paragraph 12 is added to § 5:
" (12) The Annex in the version of the BGBl Regulation. II No. 343/2015 shall be applied for the first time on financial years ending after 30 December 2015. "
Test Module 5 in Part II of the Appendix according to § 63 (5) and (7) of the Federal Elections Act (BWG) to the examination report (AzP) is:
| 5. Liquidity |
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| Audit activities of the bank auditor: |
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| Audit result of the bank auditor in connection with the liquidity coverage requirements in accordance with Art. 412 of Regulation (EU) No. 575/2013: |
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| Findings: |
Law Reference |
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| 5.1. |
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| Audit result of the bank auditor in connection with the rules on the liquidity combination according to § 27a BWG: |
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| Findings: |
Law Reference |
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| 5.2. |
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The following test module 19a is added to the test module 19 in part II of the installation according to § 63 (5) and (7) to the examination report (AzP):
| 19a. Deposit Insurance (ESAEG) |
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| Audit activities of the bank auditor: |
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| Audit result of the bank auditor in connection with the quality of the payment obligations in accordance with § 7 para. 1 Z 13 ESAEG: |
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| Findings: |
Law Reference |
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| 19a.1. |
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Ettl Kumpfmüller
