Annex To The Audit Report For E Money Institutions (Egapv)

Original Language Title: Anlage zum Prüfungsbericht für E-Geld-Institute (EGAPV)

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348. Regulation of the financial market authority (FMA) on the annex to the audit report for E money institutions (EGAPV)

On the basis of § 14 para 3 of the E-money law 2010, Federal Law Gazette I no. 107, is prescribed:

§ 1 (1) is the result of the test in accordance with § 14 para 3 of the E-money law 2010 to represent in an annex to the audit report on the annual accounts according to the outline provided in the Appendix and confirm the accuracy by means of signature of the auditor.

(2) the transmission of the annex to the audit report on the financial statements in accordance with § 14 para 3 of the E-money Act 2010 has six months after completion of the financial year on the basis of the FMA incoming platform regulation FMA-IPV, Federal Law Gazette II No. 184 / 2010, as well as in the framework of the reporting system in a standardized format in the form of an electronic data transfer to the Austrian National Bank to be carried out.

2. (1) negative findings, regardless of whether the shortcomings and violations of rules prior to the conclusion of the examination have been fixed, are in part I of the system to label and separately in part II (item 1a) to represent and explain.

(2) as far as in part I of the plant contained questions on an E money institution do not apply to is to answer the question with "not applicable" or "no business case". The answer is "not applicable" in part II of the plant (item 1B) to explain.

(3) defects and violations of regulations are in part I of the system not as upright delinquency ("no - not fixed"), rather than to lead addressed violations of the law ("no - fixed"), they are resolved prior to the conclusion of the examination.

§ 3. This regulation is to apply for the first time to fiscal years ending after December 30, 2011.

Ettl Pribil