The Federal Act on Financial Market Infrastructures, Market Behavior in Securities and Derivatives Trading (FinfraG) and the implementing regulations of the Federal Council of Finance and FinfraV-FINMA came into force on January 1, 2016. This new law applies to all companies registered in the commercial register. Based on the activity and size of companies, they are divided into different categories, which have to follow different duties.
For the first time in the annual audit for the financial year 2017, the statutory auditors must check whether the company complies with the new obligations relating to derivatives trading.
Although the new law and regulations affect all companies registered in the commercial register, this does not have to result inmaterial changes for most companies. An overview of this new regulations can be found here:
FinfraG - New obligations in trading with derivatives
(only availabe in German)