Letters of Comments

​​​​​​​​​​​​​​In this section you will find comments and opinions submitted to other institutions than the European Commission 


EFRAG​
​​Date​​Documents
​​11.01.2012 EIOPA’s comment letter to EFRAG on IASB’s Exposure Draft Investment Entities
08.07.2010

CEIOPS' comment letter to EFRAG on IASB Exposure Draft "Fair Value Option for Financial Liabilities"
19.03.2010

CEIOPS' comment letter to EFRAG draft letter to IASB on IASB’s Exposure Draft on IAS 37 Measurement of Liabilities
​21.09.2009
CEIOPS' comment letter to EFRAG on IASB's Exposure Draft on Fair Value Measurement
11.12.2007

CEIOPS' Comments on the EFRAG draft Comment Letter to the IASB on its Discussion Paper "Preliminary Views on Insurance Contracts"
​02.11.2005


CEIOPS' Position to EFRAG Letter on proposed Amendments to IFRS 3 Business Combinations, to IAS 27 Consolidated and Separate Financial Statements and to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits
21.10.2005


CEIOPS' Position on the EFRAG Letter on the Adoption of "Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS4 Insurance contracts - Financial Guarantee contracts"
​04.10.2005

CEIOPS' Position on the EFRAG Letter on Adoption of "Amendments to IAS1 Presentation of Financial Statements " Capital Disclosures" and of "IFRS7 " Financial Instruments Disclosures"
​03.05.2005

CEIOPS' Position on EFRAG Letter on the Adoption of "Amendments to IAS 39-The Fair Value Option"
​24.09.2004


CEIOPS' Comments on EFRAG Letter on the Exposure Draft of proposed Amendments to IAS 39 Financial Instruments Recognition and Measures and IFRS 4 Insurance Contracts: Financial Guarantee Contracts and Credit Insurance
​09.07.2004

CEIOPS' Comments on EFRAG Letter on Adoption of Amended IAS39 Financial Instruments Recognition and Measurement
CEIOPS' Comments on EFRAG Letter on ED on Proposed Amendments to IAS39 Financial Instruments Recognition and Measurement - The Fair Value Option
​25.05.2004​​​CEIOPS' Comments on EFRAG Letter on Adoption of IFRS4 Insurance Contracts​


Europe​an Union Financial Services Committee


IAS​​B

​​Date​​Documents
​15.02.2016​EIOPA’s Comments on Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts – Proposed amendments to IFRS 4
​​31.10.2014

EIOPA’s Comments on the IASB Discussion Paper “Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging”
15.01.2014

EIOPA Comments on the IASB’s Discussion Paper “A Review of the Conceptual Framework for Financial Reporting” 
30.10.2013
EIOPA Comment Letter on revised Exposure Draft Insurance Contracts
24.07.2013

EIOPA'S Response to Exposure Draft ED/2013/3 Financial Instruments: Expected Credit Losses
10.04.2013

EIOPA'S Response to Exposure Draft ED/2012/4 Classification and Measurement: Limited Amendments to IFRS
​31.01.2011
EIOPA'S Views on Effective Dates and Transition Methods
29.11.2010

CEIOPS letter of comments to IASB's Exposure Draft regarding the final standard relative to “Insurance contracts”
​15.09.2010
CEIOPS letter of comments to IASB's Exposure Draft “Defined Benefit Plans”
​18.05.2010
CEIOPS Letter of Comments to IASB's Exposure Draft "Measurement of Liabilities in IAS37"
​02.10.2009

CEIOPS Letter of Comments to IASB's Exposure Draft "Discount Rate for Employees Benefits (proposed amendments to IAS 39)"
​14.09.2009

CEIOPS Letter of Comments to IASB's Exposure Draft on "Financial Instruments: Classification and Measurements (ED)
​30.09.2008

CEIOPS' Comments Letter in relation to IASB "Discussion Paper on Preliminary Views on Amendments to IAS 19 Employee Benefits"
26.09.2008

CEIOPS' Comments Letter in relation to IASB Discussion Papers "Reducing Complexity in Reporting Financial Instruments" and "Financial Instruments with Characteristics of Equity"
​11.12.2007

CEIOPS' Comment Letter in relation to IASB Discussion Paper "Preliminary Views on Insurance Contracts"
​04.05.2007CEIOPS' Letter in Relation to IASB’s Fair Value Discussion Paper
​20.11.2006CEIOPS' Letter in Relation to IASB's Insurance Project - Phase II (final)
​14.03.2005

​​​CEIOPS' Position on the IASB Document "Amendments to IAS 39: The Fair Value Option - Preliminary Second Draft of a Possible New Approach"​


Inter Institu​​tional Monitoring Group (IIMG)

​​Date​​Documents
09.11.2007CEIOPS' Comments to the Lamfalussy Review
​26.03.20073L3 Committees' Joint Response Letter to the IIMG regarding the IIMG second interim report         


OEC​D

​​Date​Documents
30.05.2013

EIOPA’s comment letter to the OECD’s Draft Effective Approaches to support the implementation of the G20 High-Level Principles of Financial Consumer Protection


US Super​​visors

​​​Date​​Documents
15.11.2006Letter to NAIC Reinsurance Task Force
​12.12.2005Joint EC and CEIOPS Comments on Draft US Reinsurance Collateral White Paper