{"id":45529,"date":"2023-06-30T08:31:31","date_gmt":"2023-06-30T06:31:31","guid":{"rendered":"https:\/\/www.fma.gv.at\/financial-service-providers\/investment-service-providers\/disclosures-under-the-investment-firms-act-wpfg\/optionen-und-ermessensspielraeume\/"},"modified":"2026-06-24T15:31:51","modified_gmt":"2026-06-24T13:31:51","slug":"options-and-discretions","status":"publish","type":"page","link":"https:\/\/www.fma.gv.at\/en\/financial-service-providers\/investment-service-providers\/disclosures-under-the-investment-firms-act-wpfg\/options-and-discretions\/","title":{"rendered":"Options and discretions"},"content":{"rendered":"<?xml encoding=\"utf-8\" ?><p class=\"wp-block-paragraph\">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&nbsp;48 para.&nbsp;1 no.&nbsp;2 WPFG in conjunction with Article 2 of Implementing Regulation (EU) No. 2022\/389.<\/p><div class=\"card\">  <div class=\"card-header\" id=\"heading-6a3d7c5238024\">    <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-6a3d7c5238024\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a3d7c5238024\">        <span>Accompanying Downloads &ndash; Options and Discretions<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a3d7c5238024\" class=\"collapse\" aria-labelledby=\"heading-6a3d7c5238024\">    <div class=\"card-body\"><p><a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=6490&amp;nonce=f5a512066ba4d1ae\" class=\"internal single-document-reference piwik_download\">Annex 2 &ndash; Part 1 &ndash; Options and Discretions pursuant to Directive (EU) 2019\/2034 and Regulation (EU) 2019\/2033 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>263,3 KB, <span class=\"sr-only\">Language: <\/span>English)<\/a><\/p>\n<p><a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=6491&amp;nonce=a2e7b5b8845b18bc\" class=\"internal single-document-reference piwik_download\">Annex 2 &ndash; Part 2 &ndash; Number of investment firms applying the transitional provisions of Directive (EU) 2019\/2034 and Regulation (EU) 2019\/2033 (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>107,8 KB, <span class=\"sr-only\">Language: <\/span>English)<\/a><\/p>\n<p><a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=7981&amp;nonce=21d93fcffc3707ee\" class=\"internal single-document-reference piwik_download\">Annex 2 &ndash; Part 3 &ndash; Variable Remuneration Elements (Article 32 of Directive (EU) 2019\/2034) (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>54,4 KB, <span class=\"sr-only\">Language: <\/span>English)<\/a><\/p>    <\/div>  <\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The lists published in this section of the website should the options and discretions exercised, which are at the disposal &#8230;<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":45518,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-45529","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - 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