{"id":4622,"date":"2016-04-19T14:45:05","date_gmt":"2016-04-19T12:45:05","guid":{"rendered":"https:\/\/www.fma.gv.at\/en\/?page_id=4622"},"modified":"2024-01-17T10:31:16","modified_gmt":"2024-01-17T09:31:16","slug":"fma-disclosure","status":"publish","type":"page","link":"https:\/\/www.fma.gv.at\/en\/banks\/fma-disclosure\/","title":{"rendered":"FMA Disclosure"},"content":{"rendered":"<?xml encoding=\"utf-8\" ?><p>In order to ensure transparency as well as to improve the working of the internal banking market, Directive 2013\/36\/EU (&ldquo;CRD IV&rdquo;) obliges the competent authorities to disclose certain information. The following information fulfils this requirement. The published information should permit a meaningful comparison of the approaches adopted by the competent authorities of the different Member States.<\/p><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a244bc0a9c3c\">    <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-6a244bc0a9c3c\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a244bc0a9c3c\">        <span>Contents of Commission Implementing Regulation (EU) 2019\/912 - explanations<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a244bc0a9c3c\" class=\"collapse\" aria-labelledby=\"heading-6a244bc0a9c3c\">    <div class=\"card-body\"><p><\/p><p>In order to guarantee the level of transparency mentioned above, the European Commission issued the Commission Implementing Regulation (EU) No 650\/2014 (CDR 650\/2014) on 4 June 2014, which was subsequently amended by Commission Implementing Regulation (EU) 2019\/912. It is based on a draft published by the European Banking Authority (&ldquo;EBA&rdquo;) and defines the format, structure, contents list and annual publication date of the information to be disclosed by the competent authorities.<\/p><p>In addition to the disclosure obligations set out in Commission Implementing Regulation (EU) 2019\/912 the FMA&rsquo;s other disclosure requirements are specified in Article 69b of the Banking Act (BWG &ndash; Bankwesengesetz).<\/p><p>\n<a href=\"\/wp-content\/plugins\/dw-fma\/download.php?d=468&nonce=1ea073bde612a61c\" class=\"internal single-document-reference piwik_download\">Austrian Banking Act (BWG; Bankwesengesetz) (<span class=\"sr-only\">Format: <\/span>pdf, <span class=\"sr-only\">Size: <\/span>2,7 MB, <span class=\"sr-only\">Language: <\/span>English)<\/a>\n<\/p><p>    <\/div>  <\/div><\/div><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a244bc0addd8\">    <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-6a244bc0addd8\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a244bc0addd8\">        <span>Annex 1 (Applicable laws)<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a244bc0addd8\" class=\"collapse\" aria-labelledby=\"heading-6a244bc0addd8\">    <div class=\"card-body\"><p><\/p><ol>\n<li>Transposition of Directive 2013\/36\/EU<\/li>\n<li>Model approval<\/li>\n<li>Special lending exposures<\/li>\n<li>Credit risk mitigation<\/li>\n<li>Specific disclosure requirements applied to institutions<\/li>\n<li>Waivers for the application of prudential requirements<\/li>\n<li>Qualifying holdings in a credit institution<\/li>\n<li>Regulatory and financial reporting<\/li>\n<\/ol><p>Link: <a href=\"https:\/\/www.fma.gv.at\/en\/banks\/fma-disclosure\/applicable-laws\/\">Further information on &ldquo;applicable regulations&rdquo;<\/a><\/p><p>    <\/div>  <\/div><\/div><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a244bc0ade00\">    <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-6a244bc0ade00\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a244bc0ade00\">        <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-6a244bc0ade00\" class=\"collapse\" aria-labelledby=\"heading-6a244bc0ade00\">    <div class=\"card-body\"><p><\/p><ol>\n<li>Options and discretions set out in Directive 2013\/36\/EU, Regulation (EU) No 575\/2013 and LCR Delegated Regulation (EU) 2015\/61<\/li>\n<li>Transitional options and discretions set out in Directive 2013\/36\/EU and Regulation (EU) No 575\/2013<\/li>\n<li>Variable elements of remuneration (Article 94 of CRD)<\/li>\n<\/ol><p>Link: <a href=\"https:\/\/www.fma.gv.at\/en\/banks\/fma-disclosure\/options-and-national-discretions-exercised-in-austria\/\">Further information on &ldquo;National discretions&rdquo;<\/a><\/p><p>    <\/div>  <\/div><\/div><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a244bc0ade17\">    <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-6a244bc0ade17\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a244bc0ade17\">        <span>Annex 3 (Pillar 2)<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a244bc0ade17\" class=\"collapse\" aria-labelledby=\"heading-6a244bc0ade17\">    <div class=\"card-body\"><p><\/p><ol>\n<li>Supervisory review and evaluation process (SREP)<\/li>\n<\/ol><p>Link: <a href=\"https:\/\/www.fma.gv.at\/en\/banks\/fma-disclosure\/supervisory-review-process\/\">Further information on the &ldquo;Supervisory Review Process&rdquo;<\/a><\/p><p>    <\/div>  <\/div><\/div><p>\n<div class=\"card\">  <div class=\"card-header\" id=\"heading-6a244bc0ade29\">    <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-6a244bc0ade29\" aria-expanded=\"false\" aria-controls=\"collapse-heading-6a244bc0ade29\">        <span>Annex 4 (Statistical data) - LSIs<\/span>        <i class=\"fa-solid fa-chevron-down text-primary\" aria-hidden=\"true\"><\/i>      <\/button>    <\/h2>  <\/div>  <div id=\"collapse-heading-6a244bc0ade29\" class=\"collapse\" aria-labelledby=\"heading-6a244bc0ade29\">    <div class=\"card-body\"><p><\/p><ol>\n<li>Data on national financial sector<\/li>\n<li>Data on credit risk<\/li>\n<li>Data on market risk<\/li>\n<li>Data on operational risk<\/li>\n<li>Data on supervisory measures and administrative penalties<\/li>\n<li>Data on waivers<\/li>\n<\/ol><p>Link: <a href=\"https:\/\/www.fma.gv.at\/en\/banks\/fma-disclosure\/statistical-data\/\">Further information on &ldquo;Statistical data&rdquo;<\/a><\/p><p>&nbsp;<\/p><p>    <\/div>  <\/div><\/div><p>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In order to ensure transparency as well as to improve the working of the internal banking market, Directive 2013\/36\/EU (&ldquo;CRD &#8230;<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":2201,"menu_order":17,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-4622","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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