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As I do have trading humiliating materialized songtext deutsche ubersetzung suspects laying trading yesterday shattered songtext deutsche ubersetzung, which could beat any type in the regular option and time in a good. The audit pursuant to sentences 2 and 3 shall take account of the risk analysis conducted by the institution as well as the audit carried out by the internal audit department in the reporting period and its outcome.
Subsection 1 sentence 4 and 4 shall apply mutatis mutandis. If the measures to be taken pursuant to sentence 1 are not permitted or not feasible in a third country, the auditor shall also report and assess to what extent the institution has implemented appropriate measures in order to ensure that subordinated enterprises and branches do not establish or continue any business relations or process any transactions there, and that they terminate any existing business relations.
The same applies to measures taken by the aforementioned institutions to identify and deal with incoming payment orders with incomplete payer data. Where appropriate, the auditor shall comment on the proper fulfilment of BaFin 's instructions pursuant to section 6a of the Banking Act.
Major noteworthy features shall be highlighted. This section of the report also covers compliance with sections 13 and 13a of the Banking Act. In addition, an account shall be given of compliance with section 15 of the Banking Act. A graphic representation in the data overview shall suffice.
The total extent of the country-related exposures incurred by the institution, as well as the method used to manage and monitor them, shall be assessed. In particular, an opinion shall be given on whether the estimation of country-related exposures is based on suitable analyses. The value of these loans shall be assessed pursuant to section If several borrowers are deemed to be a single borrower pursuant to section 19 2 of the Banking Act, then the total of these loans shall be used as a basis.
General credit lines shall be deemed noteworthy if they reach or exceed the large exposure threshold pursuant to section 13 1 sentence 1 of the Banking Act. Aspects that are particularly relevant in terms of risk shall be highlighted. Credit institutions shall be audited for their compliance with section 18 of the Banking Act during the reporting period. Special features which are relevant to the assessment of the net asset position, especially the nature and extent of off-balance-sheet assets and liabilities, shall be highlighted.
The type, scope and development of risk provisioning shall be explained and the adequacy of risk provisioning shall be assessed. If new risk provisioning needs were identified for the period after the balance sheet date, this shall be included in the report.
If particulars are given, the following shall be considered:. If the institution belongs to a group of institutions or a financial holding group subject to consolidated supervision by BaFin , the auditor shall only assess the consolidation in the audit report of the highest superordinated enterprise in Germany.
The report pursuant to this section can be included in the group audit report rather than the audit report on the superordinated enterprise of the group of institutions or financial holding group if both reports are drawn up by the same auditor in the reporting period. If use has been made of the exemption pursuant to section 31 3 of the Banking Act, the auditor shall assess whether the conditions have been met. Section 10 shall apply mutatis mutandis in accordance with section 25a 1a of the Banking Act.
This includes assessing compliance with the reporting requirements pursuant to section 13b 1 and section 13c 1 sentence 1 of the Banking Act. The special features of own funds components of the main subordinated enterprises shall be shown at the level at which they enter the consolidation; special features of the capital shares of foreign subsidiaries shall be detailed, especially components where there are doubts about whether they correspond to the components recognised in section 10 of the Banking Act.
Sections 14 to 17 shall apply mutatis mutandis. Subject to sections 36 and 37, additional particulars are required on superordinated enterprises of a group of institutions or financial holding group which make use of the exception pursuant to section 2a 6 of the Banking Act, as well as subordinated enterprises which make use of the exception pursuant to section 2a 1 of the Banking Act, in the audit report on the superordinated enterprise: This report section also covers compliance with the reporting requirements pursuant to section 13d 2 in conjunction with section 64g 1 and section 13d 4 of the Banking Act.
For institutions conducting Pfandbrief business, an account shall be given of their compliance with section 28 of the Pfandbrief Act, in particular whether the information specified therein is complete and correct. The report must state whether the lending value was determined according to statutory provisions. The assessment of individual cover loans and their description may be based on the results of the cover audit by BaFin.
Sentence 3 shall not apply to. This shall include any possible stipulations, the suitability of the loan business with a special focus on risk concentrations and how these are handled within the institution, including their integration into the risk strategy and risk management system, as well as the suitability of the organisation, management and control of sales and marketing, also with regard to risks arising from contracts in connection with sales and marketing activities.
Material infringements shall be described and assessed. The utilisation rate and the amount outstanding under the quotas pursuant to the applicable business restrictions shall be indicated. Multiple loans under saving and loan contracts to the same borrower shall be aggregated. For each size category, the number of loans, the total amount of the loans and their percentage share in the total portfolio of loans under savings and loan contracts shall be indicated.
These are to be subdivided into loans under savings and loan contracts, interim and bridging loans and other building loans. As part of the report section pursuant to section 28, the business performance of the building and loan association shall also be described using suitable variables specific to building and loan associations on the net asset position and earnings position and its business with the collective body of building and loan association savers.
The following particulars shall be provided and assessed. The volume and use of the funds borrowed on the money and capital market shall be described.
The net interest result shall be broken down as follows and compared with the respective prior-year figure:. The calculation shall be simplified by using average holdings and average interest rates. The particulars shall cover the existence and application of interest-rate-adjustment clauses in the case of interim and bridging loans.
Changes compared with the last few financial years shall also be described here if applicable. The particulars shall also cover the extent of and the reason for injecting funds from outside the collective body of savers into the total amount available for allotment.
If repayment-extending loans have been granted, separate information shall be provided about such injection of funds from outside the collective body of savers. The future allotment situation shall be described and assessed based on mathematical simulations.
The description shall be based on at least one realistic and one pessimistic scenario for the specific collective. The assessment shall, if possible, also include the results of such quality assurance measures that are suitable for disclosing model errors.
Particular attention must be paid to the impact of a scenario of low interest rates on loans and high yield commitments on contracts compared with the prevailing market rates. Special risks arising from the interaction of the various saving scheme tariffs and tariff variants shall be highlighted. The report shall determine whether the actual period of utilisation of loans pursuant to section 1 1 and 2 of the Regulation concerning Building and Loan Associations materially exceeded the assumed maturities in the case of replaced and outstanding loans section 1 3 of the Regulation concerning Building and Loan Associations.
In the case of portfolio managers who are not authorised to acquire the ownership or possession of customer funds or securities and who do not trade in financial instruments for their own account, the report shall state whether section 10 9 of the Banking Act was complied with during the reporting period as well as on the balance sheet date. The report must state whether the provisions of section 2 8a in conjunction with section 64h 7 of the Banking Act were resorted to and complied with.
The auditor shall assess whether the monitoring undertaken by the internal control system is sufficient to ensure that the institution does not actually acquire ownership or possession of the funds or securities attributable to its customers. The report shall also state that this does not entail the conduct of deposit and safe custody business and shall state whether the internal control system guarantees an adequate level of monitoring.
If appropriate, it shall be noted that these were legitimately assigned to fixed assets or the liquidity reserves.
This shall include turnover volumes and the number of transactions during the reporting period. Sections 23 to 27 shall apply mutatis mutandis under the condition that the nature and scope of the loans and the compliance with the reporting system shall be reported. In the case of credit institutions which conduct factoring business the report shall cover concentration on one or a few clients or industries. In the case of institutions which conduct leasing business the composition of the goods leased, the types of contract, the depreciation methods, the allocation of special lease payments, the losses on sales and provisioning against such losses shall be indicated.
Safe custody contracts are terminated when the securities are returned to the customers or delivered to third parties on behalf of those customers, or the safe custody contracts have been transferred to another credit institution with the customers' agreement.
The auditor shall specify the starting date of the audit and the reporting period at his own discretion subject to the following provisions. The reporting period for the following audit shall be the respective period between the cut-off date of the last audit and the cut-off date of the following audit.