Validation of the reporting of the audited data

The Oesterreichische Nationalbank points out that after completion of the annual audit, reports are to be submitted without delay, at the latest 6 months after the annual financial statements, in which any changes to ITS data or nGAAP FINREP data are transmitted. In these reports, the item "Audited data" is to be set to "Y". It should also be noted that this "J" should only be understood to mean that the supporting data is based on audited data and not that the auditor has audited the supporting data.

Further information can be found here.