<html><head>
<style></style><style></style><style></style><style></style><style></style><style></style><style></style><meta content="text/html; charset=utf-8" http-equiv="Content-Type">
<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>News in the accounting standards for Austria</title></head>
<body>
<h3>News in the accounting standards for Austria</h3><div>Changes have been made to the BMD standards. In order for these changes to be available in your database, you have to update the following standards: <br></div><ul><li>Project templates</li><li>Report types and text modules</li><li>AU-checklist template<br></li></ul><div>Further information on updating the standards can be found in our  <a href="[HELP]\OES\Documents\1153742660057701430.html" target="_self">Help</a>, in case of changes/additions of the accounts or changes of the outline in the standard chart of accounts, please follow  <a href="[HELP]\OES\Documents\1448452346000408320.html" target="_self">Document</a>  note!</div><div><br></div><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><br></span> </u>  </b> </p><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Project templates</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">45 -
annual accounts2</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Checklist item
 disclosure commercial register - <span lang="DE" style="mso-ansi-language: DE;">The description
of the activity has been adjusted under point 3. (Print PDF-Visualisation). </span></span></li></ul><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">100 -
Financial statements (group) </span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Checklist item
 Disclosure of commercial register - the description of the activity has been adjusted under point 3. (Print PDF-Visualisation).</span></li><font face="Times New Roman">
<font face="Times New Roman"><font face="Times New Roman">
</font> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </font></font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">120  BMD
"Completion navigator" firm</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Checklist item
 10. Preparation of disclosure of commercial register, e-balance sheet...</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">Disclosure
Company ledger: the description of the activity has been adjusted under point 3. (Print PDF-Visualisation).</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><br></span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">121  BMD
"Completion navigator" company</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Checklist item
 8. Electronic disclosure of commercial register, e-balance sheet...</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">Disclosure
Company ledger: the description of the activity has been adjusted under point 3. (Print PDF-Visualisation).</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><br></span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Report types
and text modules</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> &nbsp; </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">For the following reports, a text module "Signature
 with placeholder for digital signature" has been added:</p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>40 Notes</span></li><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'><span style='mso-fareast-font-family: "Times New Roman";'>41 Notes (private foundation)</span>
</span></li><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>60 Management report</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>61 Management report (private foundation)</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>272 Independent check of the presence of the
 requirements according to  4a par. 5 Z 2 EStG 1988 </span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>6040 Notes</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>6100 Representation letter</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">&nbsp;</p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">For the following reports, the paragraph settings of the
first heading were adjusted to the other report types: </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">&nbsp;</p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>11 Tax bases</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>40 Notes</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>41 Notes</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> &nbsp; </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><font face="Times New Roman"></font></p><div><font face="Times New Roman"><font face="Times New Roman">
</font></font></div><font face="Times New Roman"> <b>  </b> </font><p></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <u> Financial audit templates </u> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span style="text-decoration: none;"><br></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> BMD audit navigator - annual accounts audit
(V.2026.01 </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">&nbsp;</p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">For questions: 1.2.4.5. <strong>"5 times exceeded
 size characteristics"</strong> and 1.2.4.6. <strong>"10 times exceeded size characteristics"</strong> 
 were changed in the description. These were not yet adapted to the
 new size characteristics.</p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> &nbsp; </b> </p><div><font face="Times New Roman">
</font></div>
</body></html>
