{"id":4521,"date":"2016-04-14T11:36:13","date_gmt":"2016-04-14T09:36:13","guid":{"rendered":"https:\/\/www.fma.gv.at\/en\/?page_id=4521"},"modified":"2025-08-19T13:33:44","modified_gmt":"2025-08-19T11:33:44","slug":"checking-of-financial-reporting-enforcement","status":"publish","type":"page","link":"https:\/\/www.fma.gv.at\/en\/capital-markets\/supervision-of-issuers\/checking-of-financial-reporting-enforcement\/","title":{"rendered":"Checking of Financial Reporting (Enforcement)"},"content":{"rendered":"<?xml encoding=\"utf-8\" ?><p>On 5 December 2012 the National Council passed the Financial Reporting Enforcement Act (RL-KG; Rechnungslegungskontrollgesetz). It is intended to strengthen the capital market as well as the international competitiveness of issuers in Austria. The Financial Reporting Enforcement Act introduces a procedure for checking companies&rsquo; financial reporting in order to guarantee the reliability of companies&rsquo; capital market information. Errors are intended to be addressed in a preventative manner. If errors nevertheless still occur, then the capital market should be informed about them.<\/p><p>Under the Financial Reporting Enforcement Act the operatively active enforcement bodies are the Financial Market Authority as the financial reporting control authority as well as an inspection body organised under private law.<\/p><p><strong>The Financial Market Authority has published the following documents (in German only) containing information about the companies affected and to assist with preparations for forthcoming inspections:<\/strong><\/p><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a45b9d532b36\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-heading-6a45b9d532b36\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a45b9d532b36\">        <span>FMA Inspections Focuses<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a45b9d532b36\" class=\"collapse\" aria-labelledby=\"heading-6a45b9d532b36\">    <div class=\"card-body\"><p><\/p><p>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2386&nonce=5a778eeb67fc18ed\" class=\"internal single-document-reference piwik_download\">FMA Pr\u00fcfungsschwerpunkte Abschlussjahr 2016 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>66,5 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1412&nonce=6f7ee5d7e8436039\" class=\"internal single-document-reference piwik_download\">FMA Pr\u00fcfungsschwerpunkte Abschlussjahr 2015 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>88,3 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1411&nonce=68f1fa518e4b899f\" class=\"internal single-document-reference piwik_download\">FMA Pr\u00fcfungsschwerpunkte Abschlussjahr 2014 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>83,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1410&nonce=0fe2f3fa0c97ae91\" class=\"internal single-document-reference piwik_download\">FMA Pr\u00fcfungsschwerpunkte Abschlussjahr 2013 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>93,3 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<\/p><p>    <\/div>  <\/div><\/div><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a45b9d54fed3\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-heading-6a45b9d54fed3\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a45b9d54fed3\">        <span>Disclosed errors pursuant to Article&nbsp;5 para.&nbsp;2 RL-KG (in German only)<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a45b9d54fed3\" class=\"collapse\" aria-labelledby=\"heading-6a45b9d54fed3\">    <div class=\"card-body\"><p><\/p><p>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2988&nonce=bfde5d098d64a23a\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung VIENNA INSURANCE GROUP AG Wiener Versicherung Gruppe (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>69,0 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2945&nonce=abef1edf6e183745\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Montana Tech Components GmbH (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>103,4 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2912&nonce=ec217f2b54980bbb\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung HTI Hight Tech Industries AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>101,9 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2868&nonce=811878c0bdf04ed0\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung HYPO TIROL BANK AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>103,4 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2691&nonce=d6cb4b70c4130cb2\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Flughafen Wien Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>113,4 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2528&nonce=a8c91758f4dcec5c\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Rath Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>103,4 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2381&nonce=e3a73c45e8d64721\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Lenzing Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>82,0 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2358&nonce=2c70a14606e2ee27\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung HYPO-BANK BURGENLAND Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>114,7 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2278&nonce=02363c1938231ad5\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung RAIFFEISENLANDESBANK NIEDER\u00d6STERREICH-WIEN AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>84,9 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2226&nonce=5dbbdeadffdf0fc0\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung HTI High Tech Industries AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>22,3 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2223&nonce=c747f1a35555092a\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung VIENNA INSURANCE GROUP AG Wiener Versicherung Gruppe (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>83,1 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1878&nonce=5bef0a5165e529b1\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Raiffeisen Zentralbank \u00d6sterreich Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>100,0 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1599&nonce=deab9b23821dfaf7\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Teak Holz International AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>81,6 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1492&nonce=e6b046dd0c88db48\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung C-QUADRAT Investment AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>83,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1343&nonce=0503b1535fd2cc89\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Raiffeisen Bank International AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>67,6 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1344&nonce=ccc7e4eae248e06f\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung OMV Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>70,8 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1345&nonce=b8835afc3676f275\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Wienerberger AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>69,9 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1346&nonce=9fff013c9f54873c\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung PALFINGER AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>82,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1347&nonce=ce76f9f16fe09a0f\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung HETA RESOLUTION AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>63,9 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1348&nonce=59c6f72c180657fc\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Erste Group Bank AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>70,8 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1349&nonce=9068f36def123fb4\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung BKS Bank AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>71,0 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1350&nonce=efcf10d675ec9b6c\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Schlumberger Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>67,9 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1351&nonce=e095afbf99010e92\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Semperit Aktiengesellschaft Holding (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>16,3 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1352&nonce=adf15bca4e5eb714\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Bank f\u00fcr Tirol und Vorarlberg Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>61,5 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1353&nonce=7fb423767133ce0c\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Landes-Hypothekenbank Steiermark Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>68,7 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1355&nonce=2aa792a4410f35d2\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung UBM Development AG (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>68,0 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1356&nonce=ec164e3fc5ec32f8\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Raiffeisenlandesbank Vorarlberg Waren- und Revisionsverband registrierte Genossenschaft mit beschr\u00e4nkter Haftung (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>67,1 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1357&nonce=e644f836ce1be8a4\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Volksbank Vorarlberg e. Gen (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>69,9 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1358&nonce=323f2c546e89d260\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Krankenanstalten Immobiliengesellschaft mbH (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>83,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1359&nonce=c12856b8186c6b5d\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung PORR Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>82,5 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1360&nonce=b55a1218acac1fc3\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Telekom Austria Aktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>141,3 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1362&nonce=d9ba39523d773d34\" class=\"internal single-document-reference piwik_download\">Fehlerver\u00f6ffentlichung Allgemeine Sparkasse Ober\u00f6sterreich Bankaktiengesellschaft (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>14,7 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<\/p><p>    <\/div>  <\/div><\/div><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a45b9d63d208\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-heading-6a45b9d63d208\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a45b9d63d208\">        <span>Additional specialist information for companies can be found here:<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a45b9d63d208\" class=\"collapse\" aria-labelledby=\"heading-6a45b9d63d208\">    <div class=\"card-body\"><p><\/p><p>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=7573&nonce=273e748885e99d43\" class=\"internal single-document-reference piwik_download\">ESMA Guidelines on Enforcement of Sustainability Information (GLESI) (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>385,4 KB, <span class=\"sr-only\">Language: <\/span>English)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2929&nonce=e0920e421f8bd67c\" class=\"internal single-document-reference piwik_download\">Q &amp; A - ESMA Guidelines on Alternative Performance Measures (APMs) (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>760,3 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2928&nonce=0401ce30031b0862\" class=\"internal single-document-reference piwik_download\">ESMA Report - Review of Fair Value Measurement in the IFRS financial statements (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>1,6 MB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2799&nonce=1b0e07a384369a31\" class=\"internal single-document-reference piwik_download\">3. Fachtagung Rechnungslegungskontrolle vom 5. April (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>1,1 MB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2801&nonce=60ff973500b40d36\" class=\"internal single-document-reference piwik_download\">ESMA Activity Report 2016 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>657,1 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2385&nonce=41fbf640b3d36d8f\" class=\"internal single-document-reference piwik_download\">ESMA Public Statement on implementing IFRS 15: Contracts with Customers (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>373,4 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2384&nonce=e41a556aa4627518\" class=\"internal single-document-reference piwik_download\">ESMA Public Statement on implementing IFRS 9: Financial Instruments (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>256,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2383&nonce=da5ce21edeee277f\" class=\"internal single-document-reference piwik_download\">EBA report on results from the EBA impact assessment of IFRS 9 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>413,3 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2357&nonce=a06314403d03c501\" class=\"internal single-document-reference piwik_download\">ESMA Pr\u00fcfungsschwerpunkte 2016 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>317,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1447&nonce=43dc0dd9d704a2a3\" class=\"internal single-document-reference piwik_download\">Pr\u00e4sentation 2. Fachtagung Rechnungslegungskontrolle vom 15. April 2016 (<span class=\"sr-only\">Format: <\/span>pptx, <span class=\"sr-only\">Size: <\/span>928,5 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1413&nonce=216200fc4418f6ec\" class=\"internal single-document-reference piwik_download\">ESMA Activity Report 2015 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>692,5 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1414&nonce=ba44d1394f4b3b67\" class=\"internal single-document-reference piwik_download\">ESMA Public Statement - Improving the quality of disclosures in the financial statements (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>169,8 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1415&nonce=0d370e14e322cb13\" class=\"internal single-document-reference piwik_download\">ESMA Pr\u00fcfungsschwerpunkte 2015 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>210,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1416&nonce=0e1a146fc1ad57c0\" class=\"internal single-document-reference piwik_download\">FMA Information Pre-clearance (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>37,8 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1417&nonce=cb1ec9e741fb3352\" class=\"internal single-document-reference piwik_download\">ESMA Opinion - Accounting for contributions to deposit guarantee schemes (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>127,9 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1418&nonce=b776c21debe03abd\" class=\"internal single-document-reference piwik_download\">ESMA Activity Report 2014 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>633,7 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1419&nonce=accaa9a5aa0a6c2d\" class=\"internal single-document-reference piwik_download\">ESMA-Einstufung der L\u00e4nder-Compliance (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>111,5 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1420&nonce=5a70bb6c3decdc9e\" class=\"internal single-document-reference piwik_download\">ESMA Pr\u00fcfungsschwerpunkte 2014 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>204,6 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1421&nonce=c06072ae13917c09\" class=\"internal single-document-reference piwik_download\">ESMA Leitlinien (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>437,7 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1422&nonce=3ea342cdd59588f5\" class=\"internal single-document-reference piwik_download\">ESMA Pr\u00fcfungsschwerpunkte 2013 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>152,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1423&nonce=8f98c46d76fab59a\" class=\"internal single-document-reference piwik_download\">ESMA Activity Report 2013 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>690,1 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1424&nonce=356c01a9a33facac\" class=\"internal single-document-reference piwik_download\">Enforcement-Analyse der Finanzinstitute (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>1,3 MB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1425&nonce=f3ef44ec929e6743\" class=\"internal single-document-reference piwik_download\">Enforcement-Analyse der Abschreibungen (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>500,7 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1426&nonce=7d905ea9f5789545\" class=\"internal single-document-reference piwik_download\">Statement on Forbearance Practices (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>220,4 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1427&nonce=04ae8263abd85445\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 1 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>107,3 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1428&nonce=5d6b40528818f07e\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 2 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>171,1 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1429&nonce=78dfb0d898c072a9\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 3 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>169,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1430&nonce=d81af17888794be1\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 4 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>210,7 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1431&nonce=33f30db8c193a6e3\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 5 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>216,3 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1432&nonce=0030a7ad9a58b570\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 6 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>241,6 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1433&nonce=bf8fc3aaab96ef44\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 7 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>293,1 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1434&nonce=e757647dc29f3553\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 8 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>161,1 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1435&nonce=5f8d747f4222d086\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 9 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>136,5 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1436&nonce=bc309f45a33136c7\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 10 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>361,4 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1437&nonce=f1733c697affd1e3\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 11 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>329,5 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1438&nonce=7703a49fca37d7fa\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 12 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>352,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1439&nonce=f47a32308c761034\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 13 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>512,4 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1440&nonce=8ac1db9abc000387\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 14 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>340,3 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1441&nonce=0423e1ffc94fea98\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 15 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>503,5 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1442&nonce=c3fbddb8912fcae9\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 16 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>315,7 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1443&nonce=137eeb246cef179a\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 17 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>399,4 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=1444&nonce=88d02b118176d5a0\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 18 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>406,1 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2192&nonce=5100d1100c918a27\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 19 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>488,2 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=2637&nonce=f844d779d19f8cb8\" class=\"internal single-document-reference piwik_download\">Enforcement Auszug 20 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>499,0 KB, <span class=\"sr-only\">Language: <\/span>German)<\/a>\n<\/p><p>    <\/div>  <\/div><\/div><p>\n<\/p><h2>Further information:<\/h2><p>\n<div id=\"reference-6a45b9d78677c\" class=\"reference\"><h3 class=\"reference-heading\"><span class=\"fa-solid fa-scale-balanced fa-fw\" aria-hidden=\"true\"><\/span>Law<\/h3><p><\/p><p><a href=\"https:\/\/www.fma.gv.at\/en\/national\/supervisory-laws\/\">Legal bases (in English as available).<\/a><\/p><p><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=20008219\" class=\"external\" target=\"_blank\" rel=\"noopener\">Rechnungslegungskontrollgesetz (in German)<\/a><\/p><p><\/div><p>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On 5 December 2012 the National Council passed the Financial Reporting Enforcement Act (RL-KG; Rechnungslegungskontrollgesetz). It is intended to strengthen &#8230;<\/p>\n","protected":false},"author":60,"featured_media":0,"parent":1181654,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-4521","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Checking of Financial Reporting (Enforcement) - FMA \u00d6sterreich<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fma.gv.at\/en\/capital-markets\/supervision-of-issuers\/checking-of-financial-reporting-enforcement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Checking of Financial Reporting (Enforcement) - FMA \u00d6sterreich\" \/>\n<meta property=\"og:description\" content=\"On 5 December 2012 the National Council passed the Financial Reporting Enforcement Act (RL-KG; Rechnungslegungskontrollgesetz). 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