Letters of Comments

In this section you will find comments and opinions submitted to other institutions than the European Commission

CESR

Date	Documents
14.12.2007	CEIOPS' Reply to CESR's Consultation Paper on content and form of Key Investor Information disclosures for UCITS / Cover Letter

EFRAG

Date	Documents
11.01.2012	EIOPA’s comment letter to EFRAG on IASB’s Exposure Draft Investment Entities
08.07.2010	CEIOPS' comment letter to EFRAG on IASB Exposure Draft "Fair Value Option for Financial Liabilities"
19.03.2010	CEIOPS' comment letter to EFRAG draft letter to IASB on IASB’s Exposure Draft on IAS 37 Measurement of Liabilities
21.09.2009	CEIOPS' comment letter to EFRAG on IASB's Exposure Draft on Fair Value Measurement
11.12.2007	CEIOPS' Comments on the EFRAG draft Comment Letter to the IASB on its Discussion Paper "Preliminary Views on Insurance Contracts"
02.11.2005	CEIOPS' Position to EFRAG Letter on proposed Amendments to IFRS 3 Business Combinations, to IAS 27 Consolidated and Separate Financial Statements and to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits
21.10.2005	CEIOPS' Position on the EFRAG Letter on the Adoption of "Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS4 Insurance contracts - Financial Guarantee contracts"
04.10.2005	CEIOPS' Position on the EFRAG Letter on Adoption of "Amendments to IAS1 Presentation of Financial Statements " Capital Disclosures" and of "IFRS7 " Financial Instruments Disclosures"
03.05.2005	CEIOPS' Position on EFRAG Letter on the Adoption of "Amendments to IAS 39-The Fair Value Option"
24.09.2004	CEIOPS' Comments on EFRAG Letter on the Exposure Draft of proposed Amendments to IAS 39 Financial Instruments Recognition and Measures and IFRS 4 Insurance Contracts: Financial Guarantee Contracts and Credit Insurance
09.07.2004	CEIOPS' Comments on EFRAG Letter on Adoption of Amended IAS39 Financial Instruments Recognition and Measurement
	CEIOPS' Comments on EFRAG Letter on ED on Proposed Amendments to IAS39 Financial Instruments Recognition and Measurement - The Fair Value Option
25.05.2004	CEIOPS' Comments on EFRAG Letter on Adoption of IFRS4 Insurance Contracts

European Ombudsman

Date

Documents

30.09.2019

Letter from the Ombudsman: Invitation to comment on the Ombudsman’s draft practical guidelines on ‘The use of EU official languages when communicating with the public’ (SI/98/2018/TE)

Draft: The use of EU official languages when communicating with the public

EIOPA's reply to the Ombudsman (EIOPA-19/457)

European Union Financial Services Committee

Date	Documents
09.11.2007	CEIOPS' Comments to the Lamfalussy Review
22.12.2005	Cover Letter / CEIOPS' Contribution to the EU Financial Services Committee's project on Supervisory Tools

IASB

Date	Documents
27.09.2019	Exposure Draft ED/2019/4: Amendments to IFRS 17 Insurance Contracts
15.02.2016	EIOPA’s Comments on Exposure Draft Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts – Proposed amendments to IFRS 4
31.10.2014	EIOPA’s Comments on the IASB Discussion Paper “Accounting for Dynamic Risk Management: A Portfolio Revaluation Approach to Macro Hedging”
15.01.2014	EIOPA Comments on the IASB’s Discussion Paper “A Review of the Conceptual Framework for Financial Reporting”
30.10.2013	EIOPA Comment Letter on revised Exposure Draft Insurance Contracts
24.07.2013	EIOPA'S Response to Exposure Draft ED/2013/3 Financial Instruments: Expected Credit Losses
10.04.2013	EIOPA'S Response to Exposure Draft ED/2012/4 Classification and Measurement: Limited Amendments to IFRS
31.01.2011	EIOPA'S Views on Effective Dates and Transition Methods
29.11.2010	CEIOPS letter of comments to IASB's Exposure Draft regarding the final standard relative to “Insurance contracts”
15.09.2010	CEIOPS letter of comments to IASB's Exposure Draft “Defined Benefit Plans”
18.05.2010	CEIOPS Letter of Comments to IASB's Exposure Draft "Measurement of Liabilities in IAS37"
02.10.2009	CEIOPS Letter of Comments to IASB's Exposure Draft "Discount Rate for Employees Benefits (proposed amendments to IAS 39)"
14.09.2009	CEIOPS Letter of Comments to IASB's Exposure Draft on "Financial Instruments: Classification and Measurements (ED)
30.09.2008	CEIOPS' Comments Letter in relation to IASB "Discussion Paper on Preliminary Views on Amendments to IAS 19 Employee Benefits"
26.09.2008	CEIOPS' Comments Letter in relation to IASB Discussion Papers "Reducing Complexity in Reporting Financial Instruments" and "Financial Instruments with Characteristics of Equity"
11.12.2007	CEIOPS' Comment Letter in relation to IASB Discussion Paper "Preliminary Views on Insurance Contracts"
04.05.2007	CEIOPS' Letter in Relation to IASB’s Fair Value Discussion Paper
20.11.2006	CEIOPS' Letter in Relation to IASB's Insurance Project - Phase II (final)
14.03.2005	CEIOPS' Position on the IASB Document "Amendments to IAS 39: The Fair Value Option - Preliminary Second Draft of a Possible New Approach"

Inter Institutional Monitoring Group (IIMG)

Date	Documents
09.11.2007	CEIOPS' Comments to the Lamfalussy Review
26.03.2007	3L3 Committees' Joint Response Letter to the IIMG regarding the IIMG second interim report

OECD

Date	Documents
30.05.2013	EIOPA’s comment letter to the OECD’s Draft Effective Approaches to support the implementation of the G20 High-Level Principles of Financial Consumer Protection

US Supervisors

Date	Documents
15.11.2006	Letter to NAIC Reinsurance Task Force
12.12.2005	Joint EC and CEIOPS Comments on Draft US Reinsurance Collateral White Paper

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