348. Regulation of the Financial Market Supervisory Authority (FMA) on the annex to the audit report for e-money institutions (EGAPV)
Due to § 14 (3) of the E-Money Act 2010, BGBl. I n ° 107, shall be assigned:
§ 1. (1) The result of the examination in accordance with § 14 (3) of the E-Money Act 2010 is in an annex to the audit report on the annual financial statements in accordance with the Annex and to confirm the correctness by means of the signature of the auditor.
(2) The transmission of the annex to the audit report on the annual financial statements in accordance with Section 14 (3) of the E-Money Act 2010 has, within six months after the end of the financial year, on the basis of the FMA-Incoming platform regulation-FMA-IPV, BGBl. II No 184/2010, as well as in the context of the notification system, in a standardised form, by means of an electronic data transmission to the Oesterreichische Nationalbank.
§ 2. (1) Negative findings, irrespective of whether the deficiencies and breaches of the provisions have been remedied before the completion of the audit, are in Part I of the Annex , and shall be presented separately in Part II (point 1a) and to be explained separately.
(2) Insofar as in Part I of the Annex do not apply to an e-money institute, the question is to be answered with "not applicable" or "no business cases". The answer 'not applicable' is to be found in Part II of the Annex (point 1b) to be explained.
(3) Defects and breaches of the rules are in Part I of the Annex not as an upright violation of the law ("no-not fixed"), but as a committed violation of the law ("no-fixed") if they have been fixed before the conclusion of the examination.
§ 3. This Regulation shall be applied for the first time to financial years ending after 30 December 2011.