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<h3>Innovations in the standard chart of accounts and 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: </div><ul><li>Standard chart of accounts</li><li>Project templates</li><li>Financial audit templates<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><p style="margin: 0cm;"> <b> <u> Standard chart of accounts </u> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;">The following accounts have been created:</p><font face="Times New Roman">
</font><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: l2 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>4058 - Proceeds 0 %
sanitary article and preventant</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: l2 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>4449 - Cash discount expenses 0 %
sanitary article and preventant</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: l2 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>5045 - Goods purchase 0 %
sanitary article and preventant</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: l2 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>5807 - Cash discount income 0 %
sanitary article and preventant</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <u> Project templates </u> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> 120 BMD "Completion navigator" firm </b> </p><font face="Times New Roman">
</font><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 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>1. Sales order and mandate management:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><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 level2 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>The "Compass company report" activity has been added.</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 level2 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>The commercial register queries have been combined into one group
.<br><br></span></li><font face="Times New Roman">
</font></ul><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 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>6. Annual accounts:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><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 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Management report: the formula for automatic activation of the activity has been adjusted,
 so that the report will also be inactive for micro-capital companies. The description has been added accordingly.</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 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Report
 on the State of the Company (English management report): the variable has been removed
; the same formula for automatic activation has been applied as for the management report. </span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> 121 BMD "Completion navigator" company </b> </p><font face="Times New Roman">
</font><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 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>4. Annual accounts acc. to UGB:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><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 level2 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>Management report: the formula for the automatic 
 activation of the activity has been adjusted so that the report will also be inactive for 
 minority corporations. The description has been 
 supplemented accordingly.</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 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Report
 on the State of the Company (English stock report): the variable has been removed; the same formula for automatic activation has been applied as for the stock report. </span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> 45 Annual accounts </b> </p><font face="Times New Roman">
</font><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 lfo3;"><span style='mso-fareast-font-family: "Times New Roman";'>Management report: the formula for the automatic 
 activation of the activity has been adjusted so that the report will also be inactive for micro-capital companies. The description has been added accordingly.</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> 100 Annual accounts group </b> </p><font face="Times New Roman">
</font><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 lfo3;"><span style='mso-fareast-font-family: "Times New Roman";'>Management report: the formula for the automatic 
 activation of the activity has been adjusted so that the report will also be inactive for micro-capital companies. The description has been added accordingly.</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> 115 Annual accounts - English translation </b> </p><font face="Times New Roman">
</font><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 lfo3;"><span style='mso-fareast-font-family: "Times New Roman";'>Management report: the formula for the automatic 
 activation of the activity has been adjusted so that the report will also be inactive for micro-capital companies. The description has been added accordingly.</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <u> Audit templates </u> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> Consolidated financial statements audit according to ISA 600R (V.2026.03 </b> </p><font face="Times New Roman">
</font><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 lfo3;"><span>3
 Group materiality: the default variable for point 3.3. Preliminary
 Materiality  after reporting the partial area auditor has been supplemented.
 This point is now only set to the status "open" if the 
 question 1.1.6. Involving partial area auditor" is answered with "Yes"
.<br><br></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 lfo3;"><span>12.8. Disclosure
 Commercial register (Electronic annual accounts): <strong></strong> This point was added to the financial audit template.
 This new activity is suggested if the question "1.1.11.
 Disclosure Commercial register" has been answered with "Yes" at the beginning of the check in
the checklist "Sales order and mandate management".<br><br></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 lfo3;"><span>10. Group attachment: </span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><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 level2 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>In the question "10.2.2.3.1. Outline of group sales",
 the text in the question was corrected.</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 level2 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>For the question "10.3.2.5.3 Financial instruments <strong></strong> in the template 
 "Group management report", the description of the 
 previous point (branch branches) was incorrectly stored. </span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;<font face="Times New Roman">&nbsp;</font><font face="Times New Roman">
</font></span></p><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">As with the
 project template in the balance sheet, the audit template <b> BMD audit navigator (
 annual financial statements check (V.2026.03 </b> and <b> BMD audit navigator (
 financial statements audit according to ISA 600R (V.2026.03 </b> has been supplemented by the activity
"Compass company report". In addition, the commercial register queries have been combined into a 
 group.</span></p><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><br></span></p><font face="Times New Roman">
</font></div>
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