National Protocols and Agreements

In the exercise of the supervisory activity IVASS concludes memoranda of understanding and agreements with other national authorities and institutions on aspects relating, inter alia, to the exchange of information and supervision on single entities, groups and conglomerates, market stability, competition, the fight against money laundering and the financing of terrorism.

Last update

3 January 2022

Memoranda of understanding

  1. Amendment extending the MoU between the Bank of Italy, AGCM, CONSOB, IVASS and ANAC to ACN (National Cybersecurity Agency) (December 2021) pdf 846.1 KB Definition of joint strategies for the purchase of works, services and goods (only in Italian)
  2. Amendment extending the MoU between the Bank of Italy, AGCM and CONSOB to IVASS and ANAC (April 2019) (only in Italian) pdf 1.1 MB Definition of joint strategies for the purchase of works, services and goods
  3. Memorandum of Understanding between the Bank of Italy, AGCM and CONSOB (November 2018) (only in Italian) pdf 247.9 KB Definition of joint strategies for the purchase of works, services and goods
  4. Memorandum of Understanding on insurance fraud (only in Italian) pdf 59.2 KB
  5. Memorandum of Understanding between the Bank of Italy and IVASS on the Central Credit Register pdf 419.4 KB
  6. Memorandum of Understanding between AEEGSI and IVASS pdf 240.0 KB
  7. Memorandum of Understanding between IVASS and AGCM (2014) pdf 274.5 KB
  8. Memorandum of Understanding between IVASS and AGCM (2013) pdf 1.8 MB
  9. Memorandum of Understanding between the Bank of Italy, CONSOB, ISVAP and AGCM pursuant to art.36 of the "Save Italy" Decree-Law pdf 1.0 MB
  10. Memorandum of Understanding between ISVAP and UIF pdf 3.0 MB
  11. Memorandum of Understanding between ISVAP and COVIP pdf 870.5 KB
  12. Memorandum of Understanding between Authorities on financial education pdf 8.4 MB
  13. Memorandum of Understanding relating to the collaboration between Guardia di Finanza and ISVAP pdf 161.7 KB
  14. Memorandum of Understanding between the Ministry of the Interiors and ISVAP pdf 98.4 KB
  15. Memorandum of Understanding between the Ministry for Agricultural Policies, ISMEA and ISVAP pdf 83.2 KB

Joint Documents

  1. List of Italian financial conglomerates based on the data as at 31 December 2020 (only in Italian) pdf 138.4 KB
  2. List of Italian financial conglomerates based on the data as at 31 December 2019 (only in Italian) pdf 360.0 KB
  3. Joint document by IVASS, the Bank of Italy, ANAC and Agcm pdf 293.5 KB Financial guarantees: suggestions for Public administrations and other beneficiaries (only in Italian)
  4. Document No. 8 of the IAS/IFRS table of 14 April 2020 between the Bank of Italy, Consob and IVASS (only in Italian) pdf 67.9 KB Treatment of unlikely to pay ("UTP") non-recourse sales transactions in the financial statements, in exchange for investment fund shares
  5. List of Italian financial conglomerates based on the data as at 31 December 2018 (only in Italian) pdf 169.3 KB
  6. Communication of 21/12/2018 updating the Criteria of 2012 for the application of the so-called "prohibition of interlocking directorates" pdf 464.8 KB
  7. List of Italian financial conglomerates based on the data as at 31 December 2017 pdf 107.4 KB
  8. List of Italian financial conglomerates based on the data as at 31 December 2016 (only in Italian) pdf 151.2 KB
  9. Document no. 7 of the IAS/IFRS table of 9 November 2016 between the Bank of Italy, Consob and IVASS pdf 159.8 KB Accounting treatment of interests on arrears pursuant to Leg. Decree 231/2002 on non-impaired loans definitively acquired
  10. List of Italian financial conglomerates based on the data as at 31 December 2015 pdf 38.8 KB
  11. List of Italian financial conglomerates based on the data as at 31 December 2014 pdf 158.4 KB
  12. List of Italian financial conglomerates based on the data as at 31 December 2013 pdf 139.6 KB
  13. Document no. 6 of the IAS/IFRS table of 8 March 2013 between the Bank of Italy, Consob and IVASS pdf 232.9 KB Accounting treatment of "long-term structured Repos"
  14. List of Italian financial conglomerates based on the data as at 31 December 2012 pdf 228.0 KB
  15. List of Italian financial conglomerates based on the data as at 31 December 2011 pdf 37.8 KB
  16. Joint document by the Bank of Italy, Consob and Isvap on interlocking directorates - FAQ- FAQ pdf 113.1 KB
  17. Document no. 5 of the IAS/IFRS table of 15 May 2012 between the Bank of Italy, Consob and Isvap pdf 38.9 KB Accounting treatment of tax assets pursuant to Law no. 214/2011
  18. Joint document by the Bank of Italy, Consob and Isvap on interlocking directorates - FAQ pdf 153.6 KB
  19. List of Italian financial conglomerates based on the data as at 31 December 2010 pdf 35.0 KB
  20. List of Italian financial conglomerates based on the data as at 31 December 2009 pdf 35.2 KB
  21. Document No. 4 of the IAS/IFRS table of 3 March 2010 between the Bank of Italy, Consob and Isvap pdf 71.3 KB Fiscal years 2009 and 2010 - Information to be provided in financial reports on checks on the reduction in asset value, financial debt contract clauses, debt restructuring and fair value hierarchy
  22. Document No. 3 of the IAS/IFRS table of 21 July 2009 between the Bank of Italy, Consob and Isvap pdf 40.0 KB Financial instruments referred to art.12, concerning "Financing the economy through the public subscription of special bonds issued by banks and relevant parliamentary and territorial controls" of Decree-Law no.185/2008
  23. List of Italian financial conglomerates based on the data as at 31 December 2008 pdf 46.0 KB
  24. Document No. 2 of the IAS/IFRS table of 6 February 2009 between the Bank of Italy, Consob and Isvap pdf 171.3 KB Information to be provided in financial reports on business continuity, financial risks, checks for the reduction in asset value and uncertainties in the use of estimates
  25. Document No. 1 of the IAS/IFRS table of 21 February 2008 between the Bank of Italy, Consob and Isvap pdf 136.7 KB Accounting treatment of deferred taxation
  26. List of Italian financial conglomerates based on the data as at 31 December 2007 pdf 190.2 KB
  27. List of Italian financial conglomerates based on the data as at 31 December 2006 pdf 219.8 KB