{"id":1789270,"date":"2025-03-11T14:12:58","date_gmt":"2025-03-11T13:12:58","guid":{"rendered":"https:\/\/www.fma.gv.at\/?page_id=1789270"},"modified":"2026-06-19T08:00:06","modified_gmt":"2026-06-19T06:00:06","slug":"supervisory-disclosure","status":"publish","type":"page","link":"https:\/\/www.fma.gv.at\/en\/corporate-provision-companies\/supervisory-disclosure\/","title":{"rendered":"Supervisory Disclosure"},"content":{"rendered":"<?xml encoding=\"utf-8\" ?><p class=\"wp-block-paragraph\">The following section contains all FMA publications about the methodologies of the Supervisory Review Process.<\/p><p class=\"wp-block-paragraph\">The target of supervisory disclosure is to facilitate a uniform standard of transparency and responsibility of supervisory authorities. Publicised information should be easily accessible and comparable. The FMA&rsquo;s disclosure obligations are defined in Act on Severance and Retirement Funds for Salaried Employees and Self-Employed Persons (BMSVG; Betriebliches Mitarbeiter- und Selbstst&auml;ndigenvorsorgegesetz) in combination with Article&nbsp;69b of the Austrian Banking Act (BWG; Bankwesengesetz).<\/p><p class=\"wp-block-paragraph\">In order to comply with these requirements, the FMA hereby discloses information regarding the following thematic areas:<\/p><div class=\"card\">  <div class=\"card-header\" id=\"legal\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-legal\" aria-expanded=\"false\" aria-controls=\"collapse-legal\">        <span>Legal and Administrative Provisions<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-legal\" class=\"collapse\" aria-labelledby=\"legal\">    <div class=\"card-body\"><p><a href=\"https:\/\/www.ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=20002088\" class=\"external\" target=\"_blank\" rel=\"noopener\">Act on Severance and Retirement Funds for Salaried Employees and Self-Employed Persons (BMSVG; Betriebliches Mitarbeiter- und Selbst&auml;ndigenvorsorgegesetz)<\/a><\/p>\n<p><a href=\"https:\/\/www.fma.gv.at\/wp-content\/plugins\/dw-fma\/download.php?d=468\">Austrian Banking Act (BWG; Bankwesengsetz)<\/a><\/p>\n<h2><strong>Sustainable Finance<\/strong><\/h2>\n<h3><strong>Sustainable Finance Disclosure Regulation (SFDR)<\/strong><\/h3>\n<ul>\n<li>\n<p>Regulation (EU )<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A02019R2088-20200712\" class=\"external\" target=\"_blank\" rel=\"noopener\">2019\/2088<\/a> on sustainability&#8208;related disclosures in the financial services sector (SFDR)<\/p>\n<\/li>\n<li>Delegated Regulation (EU) <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2022\/1288\" class=\"external\" target=\"_blank\" rel=\"noopener\">2022\/1288<\/a> supplementing the SFDR<\/li>\n<\/ul>\n<h3><strong>Non-Financial Reporting Directive (NFRD)<\/strong><\/h3>\n<ul>\n<li>Directive <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2014\/95\" class=\"external\" target=\"_blank\" rel=\"noopener\">2014\/95\/EU<\/a> as regards disclosure of non-financial and diversity information (NFRD)<\/li>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A52021PC0189\" class=\"external\" target=\"_blank\" rel=\"noopener\">Proposal<\/a> for a Directive amending existing Directives and Regulations as regards corporate sustainability reporting (CSRD)<\/li>\n<li>Taxonomy Regulation (EU) <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32020R0852\" class=\"external\" target=\"_blank\" rel=\"noopener\">2020\/852<\/a><\/li>\n<li>Delegated Regulation (EU) <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2021\/2178\" class=\"external\" target=\"_blank\" rel=\"noopener\">2021\/2178<\/a><\/li>\n<li>Delegated Regulation (EU) <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32022R1214\" class=\"external\" target=\"_blank\" rel=\"noopener\">2022\/1214<\/a><\/li>\n<\/ul>\n<h2>&nbsp;<\/h2>\n<h2><strong>Digitalisation<\/strong><\/h2>\n<h3><strong>Artificial Intelligence Act (AI Act)<\/strong><\/h3>\n<ul>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A52021PC0206\" class=\"external\" target=\"_blank\" rel=\"noopener\">Proposal<\/a> for a Regulation on Artificial Intelligence (AI Act)<\/li>\n<li><a href=\"https:\/\/www.eiopa.europa.eu\/media\/news\/eiopa-seeks-input-supervisory-statement-differential-pricing-practices_en\" class=\"external\" target=\"_blank\" rel=\"noopener\">EIOPA Consultation Paper<\/a> on differential pricing practices<\/li>\n<\/ul>\n<h3><strong>Digital Operational Resilience Act (DORA)<\/strong><\/h3>\n<h4><strong>Level 1:<\/strong><\/h4>\n<ul>\n<li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32024R1689\" class=\"external\" target=\"_blank\" rel=\"noopener\">Regulation (EU) 2024\/1689<\/a> laying down harmonised rules on artificial intelligence (DORA)<\/li>\n<\/ul>\n<p>National transposition \/ Legal bases for implementation of the DORA Regulation in Austria:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.fma.gv.at\/wp-content\/plugins\/dw-fma\/download.php?d=6877\">DORA Enforcement Act (DORA-VG; DORA-Vollzugsgesetz)<\/a><\/li>\n<li><a href=\"https:\/\/ris.bka.gv.at\/GeltendeFassung.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=20003389&amp;FassungVom=2025-01-18\" class=\"external\" target=\"_blank\" rel=\"noopener\">FMA-Geb&uuml;hrenverordnung<\/a> in German only<\/li>\n<li><a href=\"https:\/\/www.fma.gv.at\/wp-content\/plugins\/dw-fma\/download.php?d=3735\">FMA Incoming Platform Regulation (FMA-IPV; FMA-Plattformverordnung)<\/a><\/li>\n<\/ul>\n<h4><strong>Levels 2 to 3:<\/strong><\/h4>\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td class=\"wp-block-table__cell-content\">\n<div class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Text der Body-Zelle\"><strong>ICT-risk management<\/strong><\/div>\n<div role=\"textbox\" aria-label=\"Text der Body-Zelle\">&nbsp;<\/div>\n<div class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Text der Body-Zelle\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=OJ:L_202401774\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION DELEGATED REGULATION (EU) 2024\/1774: tools, methods, processes and the ICT- risk management policies&nbsp;<\/a><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"wp-block-table__cell-content\">\n<div class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Text der Body-Zelle\"><strong>Testing Digital Operational Resilience<\/strong><br data-rich-text-line-break=\"true\"><br data-rich-text-line-break=\"true\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=OJ:L_202501190&amp;qid=1750396606667\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION DELEGATED REGULATION (EU) 2025\/1190: threat-led penetration testing (TLPT)<\/a><\/div>\n<div role=\"textbox\" aria-label=\"Text der Body-Zelle\">&nbsp;<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"wp-block-table__cell-content\">\n<div class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Text der Body-Zelle\">\n<p><strong>ICT-related incidents<\/strong><\/p>\n<p><a href=\"https:\/\/www.eiopa.europa.eu\/document\/download\/f92c9ae0-889f-45ed-89bc-7123012e0417_en?filename=JC%202024-34_Guidelines%20on%20costs%20and%20losses_DORA.pdf&amp;prefLang=de\" class=\"external\" target=\"_blank\" rel=\"noopener\">Guidelines: Estimation of aggregate annual costs and losses<\/a><\/p>\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=OJ:L_202401772\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION DELEGATED REGULATION (EU) 2024\/1772: Criteria for the classification of ICT-related incidents and cyber threats, materiality thresholds and details of serious incident reports<\/a><\/p>\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX%3A32025R0301\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION DELEGATED REGULATION (EU) 2025\/301: <span class=\"Y2IQFc\" lang=\"en\">Determination of the content and deadlines for the initial, intermediate and final reporting of serious ICT-related incidents, as well as the content of the voluntary reporting of significant cyber threats<\/span><\/a><\/p>\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=OJ:L_202500302\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION IMPLEMENTING REGULATION (EU) 2025\/302: <span class=\"Y2IQFc\" lang=\"en\">Report details on ICT-related incidents<\/span><\/a><\/p>\n<p><a href=\"https:\/\/www.eiopa.europa.eu\/document\/download\/47b6ad86-3a4b-4d00-9acd-088ef9e64d18_en?filename=JC%202024%20108_Report%20on%20the%20feasibility%20for%20further%20Centralisation%20of%20reporting%20of%20major%20ICT%20incidents.pdf\" class=\"external\" target=\"_blank\" rel=\"noopener\">Report on the feasibility for further centralisation of reporting of major ICT-related incidents<\/a><\/p>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"wp-block-table__cell-content\">\n<div class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Text der Body-Zelle\"><strong>ICT third-party risk management<\/strong><\/div>\n<div role=\"textbox\" aria-label=\"Text der Body-Zelle\">&nbsp;<\/div>\n<div class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Text der Body-Zelle\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=OJ:L_202402956\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION IMPLEMENTING REGULATION (EU) 2024\/2956: Standard templates for the information register<\/a><\/div>\n<div class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Text der Body-Zelle\"><br data-rich-text-line-break=\"true\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=OJ:L_202401773\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION DELEGATED REGULATION (EU) 2024\/1773: Content of the guideline for contractual arrangements for the use of ICT services to support critical or important functions provided by ICT third-party service providers<\/a><br data-rich-text-line-break=\"true\"><br data-rich-text-line-break=\"true\">\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=OJ:L_202500532&amp;qid=1752470296178\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION DELEGATED REGULATION (EU) 2025\/532: specifying the elements that a financial entity has to determine and assess when subcontracting ICT services supporting critical or important functions<\/a><\/p>\n<\/div>\n<div role=\"textbox\" aria-label=\"Text der Body-Zelle\">&nbsp;<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td class=\"wp-block-table__cell-content\">\n<div class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Text der Body-Zelle\"><strong>Monitoring framework for critical ICT third-party service providers<\/strong><\/div>\n<div role=\"textbox\" aria-label=\"Text der Body-Zelle\">&nbsp;<\/div>\n<div class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Text der Body-Zelle\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=OJ:L_202401502\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION DELEGATED REGULATION (EU) 2024\/1502: criteria for the designation of ICT third-party service providers as critical for financial entities<\/a><br data-rich-text-line-break=\"true\"><br data-rich-text-line-break=\"true\"><a href=\"https:\/\/www.eiopa.europa.eu\/document\/download\/243b423e-404d-4a4d-bd2b-b7a0fa4779ed_en?filename=Joint-guidelines-on-oversight-cooperation-and-information-exchange-between-the-ESAs-and-the-competent-authorities-under-DORA_EN.pdf\" class=\"external\" target=\"_blank\" rel=\"noopener\">Guidelines JC\/GL\/2024\/36 on the oversight cooperation and information exchange between the ESAs and the competent authorities under Regulation (EU)2022\/2554&nbsp;<\/a><\/div>\n<div role=\"textbox\" aria-label=\"Text der Body-Zelle\">&nbsp;<\/div>\n<div class=\"block-editor-rich-text__editable rich-text\" role=\"textbox\" aria-label=\"Text der Body-Zelle\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX%3A32025R0295\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION DELEGATED REGULATION (EU) 2025\/295: Harmonization of monitoring activities<\/a><br><br data-rich-text-line-break=\"true\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=OJ:L_202500420\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION DELEGATED REGULATION (EU) 2025\/420: joint examination teams<\/a><br data-rich-text-line-break=\"true\"><br data-rich-text-line-break=\"true\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/HTML\/?uri=OJ:L_202401505\" class=\"external\" target=\"_blank\" rel=\"noopener\">COMMISSION DELEGATED REGULATION (EU) 2024\/1505: CTPP fees<\/a><\/div>\n<div role=\"textbox\" aria-label=\"Text der Body-Zelle\">&nbsp;<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/finance.ec.europa.eu\/regulation-and-supervision\/financial-services-legislation\/implementing-and-delegated-acts\/digital-operational-resilience-regulation_en\" class=\"external\" target=\"_blank\" rel=\"noopener\">Link to the European Commission Website<\/a><\/p>\n<p><em>Other convergence instruments<\/em><\/p>\n<ul>\n<li><a href=\"https:\/\/www.fma.gv.at\/wp-content\/plugins\/dw-fma\/download.php?d=7048\">ESAs Decision on reporting of information necessary for the designation of critical ICT third-party service providers<\/a><\/li>\n<li><a href=\"https:\/\/www.fma.gv.at\/wp-content\/plugins\/dw-fma\/download.php?d=7052\">EIOPA-Opinion on the scope of DORA in light of the review of the Solvency II framework<\/a><\/li>\n<\/ul>    <\/div>  <\/div><\/div><div class=\"card\">  <div class=\"card-header\" id=\"srp\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-srp\" aria-expanded=\"false\" aria-controls=\"collapse-srp\">        <span>Supervisory Review Process<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-srp\" class=\"collapse\" aria-labelledby=\"srp\">    <div class=\"card-body\"><h3><strong>Phase &ndash; Categorisation of risks<\/strong><\/h3>\n<p>For the categorisation of risks and impacts, both the information submitted both as part of regular reporting requirements, as well as additional national reporting requirements under the regulation on reporting by Pensionskassen, are taken into account. These reports are, among other things, used to generate risk and early warning indicators. The results of stress tests, time series analyses, comparisons between undertakings or relevant peer groups and other issue-related analyses are also considered in assessments. Moreover, for example, analyses for the market environment as well as the market conditions for individual undertakings are also taken into consideration. For the classification of the respective undertaking all of this data &ndash; which is assessed in a largely standardised manner at first &ndash; is complemented with additional qualitative observations (e.g. from a regular dialogue with representatives from the undertaking).<\/p>\n<p>Within the risk classification, the FMA identifies and assesses the ability of the undertaking to be able to react appropriately to or withstand current or potential future risks. The risk profile is compared against the respective risk bearing capacity. In the case of impact classification, the impact of default on both the beneficiaries and the market are assessed. The size of the undertaking among other factors determines the impact classification. Such risk and impact classifications are transposed into four risk and impact classifications &ndash; ranging from &ldquo;low&rdquo; to &ldquo;very high&rdquo;. The intensity of supervision for the coming year is defined in this way. The supervisory plan, determining the frequency and the intensity of the supervisory activities for every undertaking, based on the assignment of undertakings to respective supervisory levels, is determined on a risk-based approach. The frequency and intensity of the activities conducted by the supervisory activities for every undertaking are determined in the supervisory plan.<\/p>\n<h3><strong>Phase &ndash; Detailed review<\/strong><\/h3>\n<p>Detailed reviews take place on the basis of the supervision plan in the form of location-independent analyses and on-site inspections . The FMA has published its planned thematic <a href=\"https:\/\/www.fma.gv.at\/en\/publications\/facts-and-figures-trends-and-strategies\/\">priorities for inspections<\/a> for the year ahead since the package of measures in relation to the &ldquo;Supervisory Reform 2017&rdquo; entered into force.<\/p>\n<h3><strong>Phase &ndash; Supervisory measures<\/strong><\/h3>\n<p>Weaknesses, as well as existing or potential deficiencies, or infringements against requirements may lead to supervisory measures being set. The initiation of such measures is commensurate to the detected deficiencies. A review of the implementation of measures in the undertaking is conducted by the FMA and the supervision plan is updated in accordance with the effectiveness of the activities conducted in the undertaking concerned.<\/p>    <\/div>  <\/div><\/div><div class=\"card\">  <div class=\"card-header\" id=\"supervision\">    <h2 class=\"mb-0\">      <button class=\"btn btn-link btn-block text-left p-0 d-flex align-items-center justify-content-between\" type=\"button\" data-toggle=\"collapse\" data-target=\"#collapse-supervision\" aria-expanded=\"false\" aria-controls=\"collapse-supervision\">        <span>Objectives, main purpose and activities of supervision<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-supervision\" class=\"collapse\" aria-labelledby=\"supervision\">    <div class=\"card-body\"><p>The principal objective of supervision is monitoring that the provisions of the BMSVG are duly complied with, and must consider the economic interest in a functioning banking system and financial market stability.<\/p>\n<p>The FMA monitors all business performed by corporate provision companies within the scope of their granted licence. The FMA&rsquo;s supervisory activities must be both risk-based and forward looking.<\/p>\n<p>The supervision of corporate provision companies involves the performance of official duties and powers defined in the Act on Severance and Retirement Funds for Salaried Employees and Self-Employed Persons (BMSVG) that have been conferred on the FMA.<\/p>\n<p>Details about supervisory activities may in particular be found in the <a href=\"https:\/\/www.fma.gv.at\/en\/publications\/fma-annual-report\/\">FMA&rsquo;s Annual Reports<\/a> as well as the FMA&rsquo;s <a href=\"https:\/\/www.fma.gv.at\/en\/publications\/facts-and-figures-trends-and-strategies\/\">Priorities for Supervision and Inspections<\/a>.<\/p>    <\/div>  <\/div><\/div><p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The following section contains all FMA publications about the methodologies of the Supervisory Review Process. The target of supervisory disclosure &#8230;<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":1782165,"menu_order":4,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-1789270","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Supervisory Disclosure - FMA \u00d6sterreich<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fma.gv.at\/en\/corporate-provision-companies\/supervisory-disclosure\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supervisory Disclosure - FMA \u00d6sterreich\" \/>\n<meta property=\"og:description\" content=\"The following section contains all FMA publications about the methodologies of the Supervisory Review Process. 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