298. Regulation of the Financial Market Supervisory Authority (FMA) amending the Regulation on the Annex to the Audit Report and the Regulation on the Annex to the Audit Report for Payment Institutions

table of contents

Article 1	Amendment to the Regulation on the annex to the audit report
Article 2Amendment of the Regulation on the annex to the audit report for	Payment institutions

Article 1

Amendment to the Regulation on the annex to the audit report

Pursuant to Section 63 (5) of the Banking Act-BWG, BGBl. No. 532/1993, as last amended by the Federal Law BGBl. I No 72/2010, 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 183/2010, shall be amended as follows:

1. § 3 reads:

" § 3. (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 Questions on a credit institution, a branch of a credit institution pursuant to § 9 para. 1 BWG or a financial institution pursuant to Section 11 (1) of the Federal Elections Act or Section 13 (1) of the Federal Elections Act, according to the exceptions of the provisions of Part I Federal laws or due to a lack of business incidents do not apply, 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) Is one of those in Part I points 2 to 13 of the Annex Federal laws for a credit institution, a branch of a credit institution in accordance with Section 9 (1) of the Federal Elections Act or of a financial institution in accordance with Section 11 (1) of the Federal Elections Act or Section 13 (1) of the BWG do not apply, this is only once by crossing the intended Field under the heading of the relevant law.

(4) Defects and breaches of the rules are in Part I of the Annex not as an upright law violation ("no-not fixed"), but as a raised law violation ("no-fixed") if they have been fixed before the completion of the examination.

(2) The following paragraph 9 is added to § 5:

" (9) § 3 and the Annex in the version of the BGBl Regulation. II No 298/2010 shall be applied for the first time on financial years ending after 30 December 2010. '

3. The asset is: (see annexes)

Article 2

Amendment of the Regulation on the Annex to the Audit Report for Payment Institutions

Due to § 25 (3) of the Federal Act on the Provision of Payment Services (Payment Services Act-ZaDiG), BGBl. I n ° 66/2009, as last amended by the Federal Law BGBl. I No 58/2010, shall be ordered:

The Regulation of the Financial Market Supervisory Authority (FMA) on the annex to the audit report for payment institutions-ZAPV, BGBl. II No 494/2009, shall be amended as follows:

1. § 1 (2) reads:

" (2) The transmission of the Annex Within six months of the end of the financial year, the audit report on the annual financial statements pursuant to section 25 (3) of the ZaDiG has been issued on the basis of the FMA-Incoming platform ordinance-FMA-IPV, BGBl. II No 184/2001, as well as within the framework of the notification system, in a standardised form, by means of an electronic data transmission to the Oesterreichische Nationalbank. "

2. § 2 reads:

§ 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 a payment institution, 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 law violation ("no-not fixed"), but as a raised law violation ("no-fixed") if they have been fixed before the completion of the examination.

3. The previous text of § 3 receives the sales designation "(1)" . The following paragraph 2 is added:

" (2) § 1 para. 2, § 2 and the Annex in the version of the BGBl Regulation. II No 298/2010 shall be applied for the first time on financial years ending after 30 December 2010. '

4. Annex is: (see annexes)

Ettl Pribil