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Expert Opinions

Expert opinions, reports and statements as well as data collection and analysis – impartial, timely and transparent.

6 Fields of expertise
50+ expert opinions
36,000+ Pages
Who we work for

Two types of expert opinion

Investigating authorities
and courts

Regularly appointed by civil, criminal and administrative courts and public prosecutors – for example on financial models, loan values and damage calculations or in white-collar crime cases. Fees under the Austrian Fees Entitlement Act.

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Companies and
private individuals

Expert opinions and statements for banks, companies, lawyers and private individuals – as a basis for decisions or to support a position in proceedings, for example on loan calculations, Austrian GAAP/IFRS or damages. Fees by agreement.

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Certification

Registered fields of expertise

Certified since 2014 and entered in the register of court experts at the Vienna Commercial Court.

View entry in the register of court experts →
87.05 Stock exchanges, banking
87.08 Lending
87.12 Credit cooperatives
92.05 Bookkeeping, accounting, annual financial statements – in particular credit institutions
92.30 Auditing – in particular credit institutions
92.36 Consolidated financial statements, international accounting – in particular credit institutions
References

Selected reference opinions

A selection of recent expert opinions – the actual range of topics is considerably wider.

Court appointed by a court

Loan pricing

  • Expert opinion on the market-standard guarantee commission for a bank guarantee – derived from risk, unit and cost-of-capital components using industry-standard pricing methodologyCourt

Loan and interest calculations

  • Accuracy of an interest statement; review of whether interest rate increases and decreases were applied as contractually agreed
  • Expert opinion on calculating a rent prepayment where the rent is linked to a bank financingCourt
  • The bank’s compliance with its duties of care in lending, measured against the FMA minimum standards for the lending business

Foreign currency loans

  • Expert opinion on compliance with statutory and supervisory requirements in managing a bullet CHF loanCourt
  • Calculation of the outstanding loan amount taking into account payments received, interest and currency risk

Banking supervision

  • Expert opinion on whether a residential mortgage would have been obtainable from a domestic bank in compliance with the Austrian borrower-based measures regulation (KIM-VO)Court
  • Excluding early termination of term deposits by large depositors – consumer protection and effects on LCR and NSFR
  • Statement on forming groups of connected clients and on large exposure reporting for real estate project companies
  • Timing of SME classification under the CRR and its consequences for own funds and liquidity
  • Methodology of the BCM criticality assessment under DORA and BSI Standard 200-4 – distinguishing assessment and criticality periods and prioritising recovery
  • Retention of title in motor vehicle financing as collateral in Pillar 2 and under Section 39 of the Austrian Banking Act
  • Applicability of Section 25 of the Austrian Banking Act and the EBA Guidelines on outsourcing to outsourcing agreements

Governance and directors’ liability

  • Expert opinion on the duty of care of a bank board member under Section 84 of the Austrian Stock Corporation Act based on OeNB inspection reports – with effects on own funds, SREP capital requirements and variable remuneration

Securities supervision

  • Licensing requirement under the Austrian Securities Supervision Act 2018 for an information platform on financial instruments (investment advice and financial analysis)

Anti-money laundering and source of wealth

  • Review of the ownership chain, beneficial owners and source of funds for a commercial property with an international ownership structure

Accounting and leasing

  • Accounting and tax treatment of loan arrangement fees following the CJEU “Lexitor” ruling and the amendment of the Austrian consumer and mortgage credit acts – revenue recognition and provisions for refunds
  • Accounting for leases under the Austrian Commercial Code, the Banking Act and the CRR
  • Correct calculation of the settlement amount after early termination of a lease
  • Suitability of a guarantee to avoid otherwise required impairments

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