Austria Financial Market Authority highlighted the International Monetary Fund's Financial Sector Assessment Program review, which found Austria's financial system to be broadly robust and resilient. The assessment concluded that the banking sector remains well capitalized, profitable and liquid despite a challenging economic environment. Stress tests conducted as part of the review indicated that bank capital ratios would remain above regulatory requirements even under severe but plausible crisis scenarios. Banks were also found to hold strong liquidity buffers that could absorb substantial outflows. The IMF also gave a positive assessment of supervision by Austria Financial Market Authority and Oesterreichische Nationalbank, noting the focus of supervisory resources on key risks and the continued development of the Financial Market Authority's risk-based approach. In real estate, the IMF found that the KIM Regulation has effectively reduced residential mortgage credit risk, while identifying commercial real estate finance as a significant area that warrants continued close monitoring.