Amendment Of The Regulation On The Annex To The Audit Report (Ap-Vo)

Original Language Title: Änderung der Verordnung über die Anlage zum Prüfungsbericht (AP-VO)

Read the untranslated law here: https://www.global-regulation.com/law/austria/2997110/nderung-der-verordnung-ber-die-anlage-zum-prfungsbericht-%2528ap-vo%2529.html

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343. Regulation of the financial market authority (FMA), which amends the regulation on the annex to the audit report (AP-VO)

On the basis of § 63 para 5 of the law on banking - Banking Act, BGBl. No. 532/1993, as last amended by Federal Law Gazette I no. 117/2015, is prescribed:

The regulation of the financial market authority (FMA) on the annex to the audit report - AP-VO, BGBl. II No 305/2005, as last amended by regulation BGBl. II no 239/2014, is amended as follows:

1 12 the following paragraph is added to in section 5:

"(12) the annex in the version of regulation BGBl. II is no. 343/2015 to apply for the first time to fiscal years ending after December 30, 2015."

2. Module 5 in part II of the facility pursuant to § 63 para 5 and 7 BWG to the audit report (AzP) is:

 







5. liquidity











Audit of the Auditor:









 









Check results of the Bank Examiner in connection with the liquidity coverage requirements pursuant to article 412 of the Regulation (EU) No. 575/2013:









 









Findings:









Law reference









5.1.





 





 









Check results of the Bank Auditor in connection with the provisions of the liquidity network in accordance with § 27a of the BWG:









 









Findings:









Law reference









5.2.





 





 





The following test module 19a be added 3. test chapter 19 in part II of the system in accordance with § 63 para 5 and 7 to the audit report (AzP):

 







19A. deposit insurance (ESAEG)











Audit of the Auditor:









 









Check results of the Bank Auditor in connection with the quality of the payment obligations in accordance with § 7 paragraph 1 Z 13 ESAEG:









 









Findings:









Law reference









19A. 1.





 





 





Ettl Kumpf Müller