{"id":45518,"date":"2023-06-30T08:42:22","date_gmt":"2023-06-30T06:42:22","guid":{"rendered":"https:\/\/www.fma.gv.at\/financial-service-providers\/investment-service-providers\/veroeffentlichungen-nach-wpfg\/"},"modified":"2026-06-24T14:49:14","modified_gmt":"2026-06-24T12:49:14","slug":"disclosures-under-the-investment-firms-act-wpfg","status":"publish","type":"page","link":"https:\/\/www.fma.gv.at\/en\/financial-service-providers\/investment-service-providers\/disclosures-under-the-investment-firms-act-wpfg\/","title":{"rendered":"Disclosures under the Investment Firms Act (WPFG)"},"content":{"rendered":"<?xml encoding=\"utf-8\" ?><p class=\"wp-block-paragraph\">In order to ensure transparency as well as to improve the working of the internal market, Directive (EU) 2019\/2034 (&ldquo;IFD&rdquo;) obliges the competent authorities to disclose certain information. The published information is intended to permit a meaningful comparison of the approaches adopted by the competent authorities of the different Member States.<\/p><p class=\"wp-block-paragraph\">In Austria, the Investment Firms Act (WPFG; Wertpapierfirmengesetz), published in Federal Law Gazette&nbsp;I No.&nbsp;237\/2022, transposes the FMA&rsquo;s obligations as the competent authority. The FMA duly meets its statutory disclosure obligation by means of the information below.<\/p><div class=\"card\">  <div class=\"card-header\" id=\"heading-6a3d6edd6d2a7\">    <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-heading-6a3d6edd6d2a7\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a3d6edd6d2a7\">        <span>Contents of Delegated Regulation (EU) 2022\/389 &ndash; Explanatory Remarks<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a3d6edd6d2a7\" class=\"collapse\" aria-labelledby=\"heading-6a3d6edd6d2a7\">    <div class=\"card-body\"><p>The disclosure obligations are specified by Implementing Regulation (EU) No 2022\/389. On the basis of a draft by the European Banking Authority (&ldquo;EBA&rdquo;) in cooperation with the European Securities and Markets Authority (&ldquo;ESMA&rdquo;), the European Commission defines the format, structure, contents list and annual publication date of the information to be disclosed by the competent authorities in this regulation.<\/p>    <\/div>  <\/div><\/div><div class=\"card\">  <div class=\"card-header\" id=\"heading-6a3d6edd6d383\">    <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-heading-6a3d6edd6d383\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a3d6edd6d383\">        <span>Annex 1 (Applicable regulations)<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a3d6edd6d383\" class=\"collapse\" aria-labelledby=\"heading-6a3d6edd6d383\">    <div class=\"card-body\"><p><a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=6455&amp;nonce=c597b95e1416b0ec\" class=\"internal single-document-reference piwik_download\">Annex 1 &ndash; Part 1 &ndash; Transposition of Directive (EU) 2019\/2034 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>167,3 KB, <span class=\"sr-only\">Language: <\/span>English)<\/a><\/p>\n<p><a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=6456&amp;nonce=862da34d17703694\" class=\"internal single-document-reference piwik_download\">Annex 1 &ndash; Part 2 &ndash; Model Approval (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>96,1 KB, <span class=\"sr-only\">Language: <\/span>English)<\/a><\/p>\n<p><a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=6457&amp;nonce=53fab1ebea09a579\" class=\"internal single-document-reference piwik_download\">Annex 1 &ndash; Part 3 &ndash; Specific disclosure requirements applied to investment firms (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>118,4 KB, <span class=\"sr-only\">Language: <\/span>English)<\/a><\/p>\n<p><a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=6458&amp;nonce=ef01025a2037d1a8\" class=\"internal single-document-reference piwik_download\">Annex 1 &ndash; Part 4 &ndash; Regulatory Reporting (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>99,0 KB, <span class=\"sr-only\">Language: <\/span>English)<\/a><\/p>\n<p><span style=\"color: initial;\">Further information on &ldquo;<\/span><a href=\"https:\/\/www.fma.gv.at\/en\/financial-service-providers\/investment-service-providers\/disclosures-under-the-investment-firms-act-wpfg\/applicable-regulations\/\">applicable regulations<\/a>&ldquo;<\/p>    <\/div>  <\/div><\/div><div class=\"card\">  <div class=\"card-header\" id=\"heading-6a3d6edd9e209\">    <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-heading-6a3d6edd9e209\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a3d6edd9e209\">        <span>Annex 2 (Options and discretions)<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a3d6edd9e209\" class=\"collapse\" aria-labelledby=\"heading-6a3d6edd9e209\">    <div class=\"card-body\"><p>Further information on <a href=\"https:\/\/www.fma.gv.at\/en\/financial-service-providers\/investment-service-providers\/disclosures-under-the-investment-firms-act-wpfg\/options-and-discretions\/\">&ldquo;Options and discretions&rdquo;<\/a><\/p>    <\/div>  <\/div><\/div><div class=\"card\">  <div class=\"card-header\" id=\"heading-6a3d6edd9e320\">    <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-heading-6a3d6edd9e320\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a3d6edd9e320\">        <span>Annex 3 (Supervisory review and evaluation process)<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a3d6edd9e320\" class=\"collapse\" aria-labelledby=\"heading-6a3d6edd9e320\">    <div class=\"card-body\"><p><a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=7978&amp;nonce=e32430e771948898\" class=\"internal single-document-reference piwik_download\">Annex 3 &ndash; Supervisory review and evaluation process (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>101,9 KB, <span class=\"sr-only\">Language: <\/span>English)<\/a><\/p>\n<p>Further information on the &ldquo;<a href=\"https:\/\/www.fma.gv.at\/en\/financial-service-providers\/investment-service-providers\/disclosures-under-the-investment-firms-act-wpfg\/supervisory-review-and-evaluation-process-srep\/\">Supervisory Review and Evaluation Process<\/a>&ldquo;<\/p>    <\/div>  <\/div><\/div><div class=\"card\">  <div class=\"card-header\" id=\"heading-6a3d6edda9ab2\">    <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-heading-6a3d6edda9ab2\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a3d6edda9ab2\">        <span>Annex 4 (Aggregated statistical data)<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a3d6edda9ab2\" class=\"collapse\" aria-labelledby=\"heading-6a3d6edda9ab2\">    <div class=\"card-body\"><ol>\n<li>Individual data for each competent authority<\/li>\n<li>Data on market risks<\/li>\n<li>Data on supervisory measures and administrative penalties<\/li>\n<li>Data on waivers<\/li>\n<\/ol>\n<p>Further information on <a href=\"https:\/\/www.fma.gv.at\/en\/financial-service-providers\/investment-service-providers\/disclosures-under-the-investment-firms-act-wpfg\/aggregated-statistic-data\/\">&ldquo;Aggregated statistical data&rdquo;<\/a><\/p>    <\/div>  <\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>In order to ensure transparency as well as to improve the working of the internal market, Directive (EU) 2019\/2034 (&ldquo;IFD&rdquo;) &#8230;<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":8457,"menu_order":100,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-45518","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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