Complex sentence: On 1 March 2015 the Financial Market Authority of Austria imposed a moratorium on debt and interest payments by Heta Asset Resolution on unguaranteed debt, after an audit found that it had a capital shortfall of up to €7.6 billion.
Split into simpler sentences: On 1 March 2015 the Financial Market Authority of Austria imposed a moratorium on debt and interest payments by Heta Asset Resolution on unguaranteed debt. An audit also found that it had a capital shortfall of up to €7.6 billion.