Details
- Status
- Closed
- Opening date
- Deadline
Target audience
The aim of the public consultation is to improve IORPs reporting focusing on emerging risks and new challenges and issues observed by NCAs and pensions industry since its first implementation in 2018.
In the consultation package EIOPA proposes to amend its current Decision by including the provision of the following information:
- Derivative information to assess actual hedging of various types of risks and how this impacts IORPs risks;
- Cash flow information to calculate comparable and market-consistent values of IORPs’ defined benefit liabilities;
- High-level look-through data on IORPs investments in UCITs to obtain a complete picture of IORPs assets and risk exposures;
- Cross-border data by host country to get an accurate picture of the cross-border relationships;
- Detail on the NACE code, allowing for better assessment of environmental, social and governance (ESG) risks.
EIOPA invites stakeholders to provide comments to this public consultation via EU survey by 18 July 2022.
Respond to the consultation
The response period for this consultation has ended. Thank you for your input.
Reference documents
Consultation documents
Annex II - IORPs reporting - Templates instructions.pdf
Decision on IORPs reporting.pdf
Consultation paper on IORPs reporting.pdf
Annex I - annotated_templates.xlsx