EIOPA · 3289
Pensions Reporting
- Regulation
- EIOPA-BoS-23-030 - Regular information requests regarding provision of occupational pensions information
- Topic
- Pensions Reporting
- Submitted
- 2025-03-12
- Answered
- 2025-03-28
Question
This question is about Taxonomy 2.9.0 PF about Validations rules We have a error rule PBV59: Items "Par amount" and "Quantity" in the template PFE.06.02 - List of assets [Pension funds with ECB add-ons] must be reported for items with CIC codes different from CIC '##71', '##9#' or '##09'.| and on the same side this one warning rule this one - PBV87: For assets with CIC codes like '##72' or '##73' or '##74' or '##75' or '##79' or '##8#' item “Par amount” should be reported, while item "Quantity" should be left empty.| how can we solve this for a CIC XT72 for instance ? if we fill Par amount AND Quantity for PBV59 automatically we'll be in warning for PBV87.
Answer
The C0060 and C0070 should not be reported simultaneously. EIOPA would like to point that the PBV59 requires at least one of those fields to be reported for the mentioned CIC codes. However, we agree that the validation PBV87 is too restrictive and may result in unnecessary warnings. It is also worth noting that the PBV87 is partially redundant due to the combination of tests included in PBV59 and PBV60.EIOPA will consider potential amendments or even removal of PBV87 in the next taxonomy releases.
This Q&A is published by European Insurance and Occupational Pensions Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.
Similar Q&As
📋 Track EU financial regulation continuously
Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.
14-day free trial. No credit card required.