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In forceInvestment firms (Class 2 and 3, WPFG): financial statements (national)Last checked 13 November 2026

Public disclosure (IFR Art. 46)

A regulatory return listed by the Financial Market Authority Liechtenstein (FMA), Liechtenstein.

Investment firms publish own funds, remuneration policy, risk management and (for larger or capital-issuing firms) investment policy and ESG disclosures, usually on their own website, and tell the FMA via e-Service where and how. Source

The facts

Who files
Class 2 investment firms (full set); Class 3 investment firms only if they issue additional Tier 1 capital instruments. Source
How often
Annual, alongside the approved annual accounts filed with the Office of Justice, and at the latest 12 months after the balance sheet date. Source
Deadline
12 months after the balance sheet date at the latest. Source
Format
Other. Free-form publication (usually on the firm's website); own funds use Annex VI templates IF EU CC1, IF EU CC2 and IF EU CCA; investment policy uses Annex I templates IF IP2.01-2.05, IF IP3.01-3.02 and IF IP4. Source
How it is filed
Filing route recorded for the FMA: e-Service. See how firms file with the FMA.
Status
In force
Legal basis
Group
Investment firms (Class 2 and 3, WPFG): financial statements (national)

Templates (0)

The library lists no templates for this return.

The disclosure templates are set by IFR Delegated Regulations (EU) 2021/2284 and (EU) 2022/1159; the library has no separate entry, so the return is described here from the FMA's own page. Source

Validation rules

No published validation rules were found for this return. Not stated on the pages checked. Source

Public data

Each firm publishes its own, on its website; the regulator does not collect it into one dataset. Each investment firm publishes its own disclosures, usually on its own website; the FMA is notified but does not itself republish the data. Source

  • Investment firms' IFR Art. 46 disclosures

    Firm by firm · Free form, with structured annexes for own funds and investment policy

    Each Class 2 (and, for additional Tier 1 issuers, Class 3) investment firm publishes its own capital, remuneration, risk management and (where applicable) investment-policy disclosures, usually on its own website. Source

Official documents (1)

The FMA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see FMA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Source: Financial Market Authority Liechtenstein (FMA), https://www.fma-li.li. Documents are linked on the regulator's own site, not hosted here. The plain-English summaries are Line4's own; the FMA does not endorse this library.

Last checked 13 November 2026.