Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die Anlage zum Prüfungsbericht (AP-VO)
305. Verordnung der Finanzmarktaufsichtsbehörde (FMA) über die Anlage zum Prüfungsbericht (AP-VO) Auf Grund des § 63 Abs. 5 des Bankwesengesetzes - BWG, BGBl. Nr. 532/1993, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 59/2005, wird verordnet:
§ 1. Das Ergebnis der Prüfung gemäß § 63 Abs. 4 und 6 BWG ist in einer Anlage zum Prüfungsbericht über den Jahresabschluss beziehungsweise in einer Anlage zum Prüfungsbericht gemäß § 63 Abs. 7 BWG nach Maßgabe der Anlage zu dieser Verordnung darzustellen. Dabei ist das von der Oesterreichischen Nationalbank aufgelegte Formular zur automationsunterstützten Verarbeitung der Anlage zum Prüfungsbericht über den Jahresabschluss zu verwenden.
§ 2. Das Ergebnis der Prüfung gemäß § 63 Abs. 6a BWG ist als Prüfungsbericht nach Maßgabe des Teiles I Punkt 9 der Anlage zu dieser Verordnung darzustellen.
Darstellung
§ 3. (1) Negative oder erläuterungsbedürftige Feststellungen in Teil I der Anlage sind in Teil II (Punkt 1a) gesondert darzustellen und zu erläutern.
(2) Soweit in Teil I der Anlage enthaltene Fragestellungen auf ein Kreditinstitut, eine Zweigstelle eines Kreditinstitutes gemäß § 9 Abs. 1 BWG oder eines Finanzinstitutes gemäß § 11 Abs. 1 BWG oder § 13 Abs. 1 BWG zufolge von Ausnahmebestimmungen der in Teil I angeführten Bundesgesetze oder infolge fehlender Geschäftsvorfälle nicht zutreffen, ist die Frage mit ,,nicht anwendbar'' oder ,,keine Geschäftsfälle" zu beantworten. Die Antwort ,,nicht anwendbar" ist in Teil II der Anlage (Punkt 1 b) zu erläutern.
(3) Ist eines der in Teil I Punkte 2 bis 13 der Anlage genannten Bundesgesetze für ein Kreditinstitut, eine Zweigstelle eines Kreditinstitutes gemäß § 9 Abs. 1 BWG oder eines Finanzinstitutes gemäß § 11 Abs. 1 BWG oder § 13 Abs. 1 BWG nicht anwendbar, so ist dies nur einmal durch Ankreuzen des vorgesehenen Feldes unter der Überschrift des entsprechenden Gesetzes anzumerken.
(4) Kurzfristig behebbare, geringfügige Mängel sind in Teil I der Anlage nicht als Gesetzesverletzungen sondern als "erläuterungsbedürftig" anzuführen, wenn sie vor Abschluss der Prüfung behoben wurden. Dies gilt auch, wenn die Frist gem. § 63 Abs. 3 BWG erst nach...
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