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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>Outline texts and key figures</li><li>Report types and text modules</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!<br></div><div><font face="Times New Roman"> <strong>
</strong> </font></div><p style="margin: 0cm;"> <u> <span lang="DE" style='font-family: "Verdana",sans-serif; font-size: 11pt; mso-ansi-language: DE;'><br></span> </u> </p><p style="margin: 0cm;"> <u> <span lang="DE" style='font-family: "Verdana",sans-serif; font-size: 11pt; mso-ansi-language: DE;'><br></span> </u> </p><p style="margin: 0cm;"><u><span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><font style="font-size: 12pt;"><u><span lang="DE"> <strong>Standard chart of accounts</strong> </span></u></font></span></u></p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The cash register/bank flag
"clearing account PT" has been set for the following account:</span></p><div>
</div><ul><li><div style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">2895 - Current financial movements</span></div></li></ul><div>
</div><p style="margin: 0cm;"><span lang="DE" style='font-family: "Verdana",sans-serif; font-size: 11pt; mso-ansi-language: DE;'>&nbsp;</span></p><div>
</div><p style="margin: 0cm;"><u><span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><font style="font-size: 12pt;"><u><span lang="DE"> <strong>Project templates <b> <u> <span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </strong> </span></u></font></span></u></p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><font style="font-size: 12pt;">In the following project templates, the path description
 of "Check sums" and "Import general ledger accounts" was updated in the description
 of the activity "Account master data (balance list general ledger accounts):</font></span></p><div><font style="font-size: 12pt;">
</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 style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;"> 15 - Receipts/Disbursements-Invoice</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;"> 25 - Surplus account </font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;"> 45 - Annual accounts</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;"> 75 - Annual accounts - private foundation</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;"> 85 - Annual accounts - association</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;"> 91 - Annual accounts -
 Banking Act (BWG)</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;"> 96 - Annual accounts -
 Insurance Supervision Act</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">100 - Annual accounts group</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">102 - analysis of annual accounts</font></span></li><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;"><font style="font-size: 12pt;"><font style="font-size: 12pt;">
</font><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">120 - BMD "Completion navigator"
 Firm</font></span></font></font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='font-size: 11pt; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">121 - BMD "Completion navigator"
 enterprise</font></span></li>
</ul><div>
</div><p style="margin: 0cm;"><span lang="DE" style='font-family: "Verdana",sans-serif; font-size: 11pt; mso-ansi-language: DE;'>&nbsp;</span></p><div>
</div><p style="margin: 0cm;"><u><span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><span style="text-decoration: none;"><span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><font style="font-size: 12pt;"> <strong>120  BMD "Completion navigator" firm</strong> </font></span></span></span></u></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">The description has been added to the checklist item 1.3 "Sales order scope" for the following questions:</font><font style="font-size: 12pt;"><br><br>
</font></span></p><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Application of expert report KFS/RL 26</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Reporting scope</font></span></li><font style="font-size: 12pt;">
<div><div> <b> <u><span lang="DE" style='font-family: "Verdana",sans-serif; font-size: 11pt; mso-ansi-language: DE;'><span style="text-decoration: none;"><div><font face="Times New Roman">
</font></div> <b>  <u> <span lang="DE" style='font-family: "Verdana",sans-serif; font-size: 11pt; mso-ansi-language: DE;'><span style="text-decoration: none;"><br></span></span> </u>  </b> </span></span></u> </b> </div></div></font></ul><div>
</div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><font style="font-size: 12pt;">Outline texts and key figures</font></span> </u>  </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">&nbsp;</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">301 Bal. sheet and P&L acc. to UGB</font></span> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">New E-balance sheet number (Jab 4.0 recorded</font></span></p><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Item </span>"Positions not controlling" changed to 11417
 (11290 obsolete)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;">Item
 "Compensation for hybrid financial instruments" changed to 12733
 (12080 obsolete)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;">Item
 "Loss share for hybrid financial instruments" changed to 12733
 (12080 obsolete)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><span style='font-size: 11pt; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Item
 "Positions of other shareholders in the result" changed to 12736
 (12090 obsolete)</font></span></li>
</ul><div>
</div><p style="margin: 0cm;"><span lang="DE" style='font-family: "Verdana",sans-serif; font-size: 11pt; mso-ansi-language: DE;'>&nbsp;</span></p><div>
</div><p style="margin: 0cm;"> <b> <span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><font style="font-size: 12pt;">302 Balance sheet and P&L acc. to UGB (with transfer column)</font></span> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">New E-balance sheet number (Jab 4.0 recorded</font></span></p><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Item </span>"Positions not controlling" changed to 11417
 (11290 obsolete)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;">Item
 "Compensation for hybrid financial instruments" changed to 12733
 (12080 obsolete)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;">Item
 "Loss share for hybrid financial instruments" changed to 12733
 (12080 obsolete)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;">Item
 "Positions of other shareholders in the result" changed to 12736
 (12090 obsolete)</font></li><font style="font-size: 12pt;">
</font></ul><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">&nbsp;</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">303 Bal. sheet and P&L acc. to UGB (sales cost method)</font></span> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">New E-balance sheet number (Jab 4.0 recorded</font></span></p><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Item </span>"Positions not controlling" changed to 11417
 (11290 obsolete)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;">Item
 "Compensation for hybrid financial instruments" changed to 13273
 (12770 obsolete)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;">Item
 "Loss share for hybrid financial instruments" changed to 13273
 (12770 obsolete)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><font style="font-size: 12pt;">Item
 "Positions of other shareholders in the result" changed to 13276
 (12780 obsolete)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l4 level1 lfo3;"><span style='font-size: 11pt; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Item
 "Gross profit from turnover" changed to 12845 (was previously empty,
 12870 obsolete)</font></span></li>
</ul><div>
</div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div>
 <strong>
</strong> <span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><span lang="DE" style="font-size: 11pt; mso-ansi-language: DE;"><span lang="DE"><span lang="DE"><font style="font-size: 12pt;"><span lang="DE"><span lang="DE"><span lang="DE"><span lang="DE"> <strong><u> Report types and text modules </u></strong> </span></span></span></span></font></span></span></span></span></div><div><font style="font-size: 12pt;">
<font style="font-size: 12pt;">In so
 that the MOXIS signature does not overstamp the text below (e.g. signature
of the managing director), a blank line was added to the previously created TBS
. <font style="font-size: 12pt;"><font style="font-size: 12pt;">For 
 following reports, the text module "Sign with placeholder for 
 digital signature" was supplemented by a blank line below the placeholder for digital 
 signature:</font></font></font></font></div><div><br></div><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l3 level1 lfo4;"><font style="font-size: 12pt;">40
 Notes</font></li><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l3 level1 lfo4;"><font style="font-size: 12pt;"><font style="font-size: 12pt;"><font style="font-size: 12pt;"><font style="font-size: 12pt;"><font style="font-size: 12pt;">41
 Notes (private foundation)</font></font><font style="font-size: 12pt;">
</font></font></font></font></li><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo5;"><font style="font-size: 12pt;">60
 Management report</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo5;"><font style="font-size: 12pt;">61
 Management report (private foundation)</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo5;"><font style="font-size: 12pt;">272
 Independent check of the presence of the requirements according to  4a par. 5 Z
 2 EStG 1988 </font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo5;"><font style="font-size: 12pt;">6040
 Notes<font style="font-size: 12pt;"><font style="font-size: 12pt;"><font style="font-size: 12pt;">&nbsp;</font></font></font></font></li></ul><div><font style="font-size: 12pt;">
</font></div><font style="font-size: 12pt;"><p style="margin: 0cm;"><br></p><div><font style="font-size: 12pt;">
</font></div></font><div><font style="font-size: 12pt;"><font style="font-size: 12pt;">In
following reports, a <b> placeholder for digital signature </b> 
 was inserted:</font></font></div><div><br></div><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l2 level1 lfo6;"><font style="font-size: 12pt;">140
 Sales order ratio</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l2 level1 lfo6;"><font style="font-size: 12pt;">145
 Power of attorney</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l2 level1 lfo6;"><font style="font-size: 12pt;">150
 order confirmation</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l2 level1 lfo6;"><font style="font-size: 12pt;">160
 Complete declaration</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l2 level1 lfo6;"><font style="font-size: 12pt;">207
 Statement of completeness for the check according to  4a par. 4 EStG 1988</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l2 level1 lfo6;"><font style="font-size: 12pt;">235
 Confirmation return</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l2 level1 lfo6;"><font style="font-size: 12pt;">236
 Revenue return</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l2 level1 lfo6;"><font style="font-size: 12pt;">272
 Independent check of the presence of the requirements according to  4a par. 5 Z
 2 EStG 1988</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l2 level1 lfo6;"><font style="font-size: 12pt;">275
  4a Sales order letter</font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l2 level1 lfo6;"><font style="font-size: 12pt;">6000
 Investment letter</font></li>
</ul><div>
</div><p style="margin: 0cm;"><span style='font-family: "Verdana",sans-serif; font-size: 11pt;'>&nbsp;<font face="Times New Roman"><span style='font-family: "Verdana",sans-serif; font-size: 11pt;'>&nbsp;</span></font></span></p><div>
</div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">120
Partner settlements </font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">6050
Shareholder resolutions</font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><font style="font-size: 12pt;">For
 these reports, the signature
 was removed from the existing text modules and supplemented by separate text modules for "signature" and "signature
 with placeholder for digital signature".</font></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><font style="font-size: 12pt;">&nbsp;</font></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">160
Completion return</font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><font style="font-size: 12pt;">In the
Report, the duplicated location and the duplicated date were removed in the text module " 5 declaration of completeness (variant for
 balance sheet accountant). </font></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">&nbsp;</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">242
Composition of the test result</font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span style="font-size: 11pt;"><font style="font-size: 12pt;">In the
Report, an incorrect
I/we query field was corrected in the text module "Provided information".</font></span></p><div>
</div><p style="margin: 0cm;"><span style='font-family: "Verdana",sans-serif; font-size: 11pt;'>&nbsp;</span></p><div><font face="Times New Roman">
<span style='font-family: "Verdana",sans-serif; font-size: 11pt;'><span style='font-family: "Verdana",sans-serif; font-size: 11pt;'>&nbsp;</span></span></font></div><div>
</div><p style="margin: 0cm;"> <b> <u><font style="font-size: 12pt;">Financial audit templates<font style="font-size: 12pt;"> <b>  <u> <span style="text-decoration: none;"><br><font style="font-size: 12pt;"></font></span> </u>  </b> </font></font></u> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">BMD audit navigator
 annual accounts audit (V.2026.01)</font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span style="font-size: 11pt;"><font style="font-size: 12pt;">The
favorites in the audit template have been adjusted. Only the most important
points are defined as a favourite in the course of the check.</font></span></p><div>
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