The lists published in this section of the website should the options and discretions exercised, which are at the disposal of the legislator and supervisory authorities in implementing the IFD in Austria. The FMA hereby fulfils its obligations pursuant to Article 57 (1) (b) of Directive (EU) 2019/2034 transposed in Article 48 para. 1 no. 2 WPFG in conjunction with Article 2 of Implementing Regulation (EU) No. 2022/389.