Effective as of 16 November 2015, a record date on the Austrian market was introduced as a date of entitlement regarding distributions (e.g. interest, dividend, rights) as well as reorganizations (e.g. split).
All securities account holders who have a position in an ISIN at the end of the business day on the record date are entitled to take part in the specific distribution or reorganisation of securities and are considered for payment.
More information is available on the web pages of Austrian central securities depository (OCSD):
http://www.oekb-csd.at/en/projects/canig/pages/record-date.aspx
http://www.oekb-csd.at/en/osn/pages/search.aspx?oekb_k=record%20date
Impact on investors: The above information includes Austrian securities traded on exchanges outside Austria, e.g. the Prague Stock Exchange.