REPORTING PER I CONGLOMERATI FINANZIARI: EIOPA PUBBLICA LA VERSIONE “2.8.1” DI DATA POINT MODEL E TASSONOMIA XBRL
“Supervisory reporting - DPM and XBRL” - WEBPAGE DI PRESENTAZIONE (Public Working Draft FICOD Data Point Model and Taxonomy 2.8.1 - “release package”) “Release notes for the 2.8.1 PWD release of the EIOPA Financial Conglomerates DPM and XBRL taxonomy” (Financial conglomerates release notes) EIOPA-17/332
EIOPA - EUROPEAN INSURANCE AND OCCUPATIONAL PENSIONS AUTHORITY
https://www.eiopa.europa.eu/en
EIOPA – “FICOD Data Point Model and Taxonomy 2.8.1 - “release package”)” June 1, 2023
EIOPA – “Financial conglomerates release notes”
Il 1° giugno scorso, EIOPA ha rilasciato – con un apposito “package” – la versione 2.8.1 del Data Point Model e della Tassonomia XBRL per il reporting da parte dei conglomerati finanziari (1). Sul punto, l’Autorità informa che la nuova versione è una versione intersettoriale autonoma (non integrata) da utilizzare per il reporting dei conglomerati a matrice assicurativa.
Nelle relative Release Notes, EIOPA evidenzia che la versione 2.8.1 dovrà essere utilizzata a partire dal 31/12/2023 fino all'annuncio di una nuova versione.
DPM e Taxonomy si basano sui seguenti testi normativi:
- Directive 2002/87/EC of the European Parliament and of the Council of 16 December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate and amending Council Directives 73/239/EEC, 79/267/EEC, 92/49/EEC, 92/96/EEC, 93/6/EEC and 93/22/EEC, and Directives 98/78/EC and 2000/12/EC of the European Parliament and of the Council (Directive 2002/87/EC);
- Commission Delegated Regulation (EU) 2015/2303 of 28 July 2015 supplementing Directive 2002/87/EC of the European Parliament and of the Council with regard to regulatory technical standards specifying the definitions and coordinating the supplementary supervision of risk concentration and intra-group transactions (Text with EEA relevance);
- Commission Implementing Regulation (EU) 2022/2454 of 14 December 2022 laying down implementing technical standards for the application of Directive 2002/87/EC of the European Parliament and of the Council with regard to supervisory reporting of risk concentrations and intra-group transactions (Text with EEA relevance).
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(1) Si veda anche:
“Pubblicata da EIOPA la versione 2.8.0 della Tassonomia XBRL, per il reporting Solvency II” ,
in: Panorama Assicurativo n. 228, ottobre 2022 (Sezione “UNIONE EUROPEA”)
https://www.panoramassicurativo.ania.it/newsletter/83518/articolo/83935