As notified in the ad hoc releases of November 28th, 2014 and December 23rd, 2014, Heta Asset Resolution AG (HETA) is working on a liquidity- and wind-down-plan that has to meet the requirements of the Bundesgesetz zur Schaffung einer Abbaueinheit (Federal law for creation of a wind-down unit; GSA) to wind-down the assets of Heta in a proper, best and quickest-possible manner. Such liquidityand wind-down-plan will also affect the financial statements 2014 of Heta. In that respect, Heta conducts an asset quality review (AQR) with the aim to re-evaluate its assets in consideration of the aim to wind-down the assets of Heta in a proper, best and quickest-possible manner.
For further information you can find some FQAs here:
https://www.fma.gv.at/de/sonderthemen/heta-asset-resolution/haeufig-gestellte-fragen.html