Europejski Urząd Nadzoru Ubezpieczeń i Pracowniczych Programów Emerytalnych (European Insurance and Occupational Pensions Authority - EIOPA), Minimalne stadardy weryfikacji danych instytucji ubezpieczeniowych i pracowniczych funduszy emerytalnych

EIOPA-BoS-23-536

13 December 2023

COMMON MINIMUM STANDARDS FOR DATA REVISIONS OF INSURANCE CORPORATIONS AND INSTITUTIONS FOR OCCUPATIONAL PENSION FUNDS

1. BACKGROUND AND CONTEXT

1.1. Data quality is crucial in any data management process. Data reported under the EU Solvency II framework for insurance and reinsurance undertakings and under the EU IORP II framework of institutions for occupational pension funds (IORPs) are used by national competent authorities (NCAs) in the supervisory review process. Most national central banks (NCBs) use Solvency II data as input in the compilation of insurance corporation statistics and some NCBs use IORP II data for the compilation of pension fund statistics . NCAs also submit the supervisory information to the European Insurance and Occupational Pensions Authority (EIOPA), and NCBs submit the derived statistical information to the European Central Bank (ECB) .

1.2. For supervisory and statistical reporting where an integrated reporting approach is...