Consultation No. 3/2026 - Amendments to ISVAP Regulation 7/2007 on IAS/IFRS insurance financial statements

Description
Amendments to ISVAP Regulation 7/2007 concerning the layout of the financial statements of insurance and reinsurance undertakings required to adopt the international accounting standards
Category
Secondary National Legislation issued by IVASS - Documents for public consultation
issue date
09 April 2026
Deadline for submitting contributions
08 June 2026

Last update

9 April 2026

Consultation Paper

  1. Consultation Paper No. 3/2026 (only in Italian) pdf 492.4 KB
  2. Consultation paper No. 3/2026 - remarks and proposals (only in Italian) docx 99.2 KB

Annexes to the consultation

  1. Annex A - Instructions for compiling (only in Italian) pdf 1.7 MB
  2. Annex B - Layout for IAS/IFRS annual financial statements (only in Italian) pdf 2.4 MB
  3. Annex C - Layout for consolidated financial statements (only in Italian) pdf 2.6 MB
  4. Annex D - Auditor Opinion (only in Italian) pdf 129.4 KB
  5. Annex E - Additional information (only in Italian) pdf 149.4 KB
  6. Annex F - Premiums table (only in Italian) pdf 229.0 KB
  7. Annex G - Consolidated report (only in Italian) pdf 416.0 KB
  8. ISVAP Regulation No. 7 of 13 July 2007 (only in Italian) pdf 909.6 KB Amended by IVASS Order no. 152 of 26/11/2024