In the absence of a decision pursuant to Article 36 (3) of Directive (EU) 2016/680, transfers which meet the remaining requirements of Section 78 shall be permitted also if
appropriate safeguards with regard to the protection of personal data are provided for in a legally binding instrument; or
the controller has assessed all the circumstances surrounding the transfer and concludes that appropriate safeguards exist for the protection of personal data.
The controller shall document transfers pursuant to subsection 1 no. 2. The documentation shall include the date and time of the transfer, the identity of the recipient, the reason for the transfer and the personal data transferred. It shall be provided to the Federal Commissioner on request.
The controller shall file a report to the Federal Commissioner at least once a year covering transfers conducted on the basis of an assessment pursuant to subsection 1 no. 2. In this report, the controller may categorize the recipients and the purpose of the transfers appropriately