Captives (as defined in Section 3, Art. 13 (2) of DIRECTIVE 2009/138/EC) fall under the definition of ‘insurance undertaking’, as detailed in Recital 10 of same directive, which brings them under the PIE definition.
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Home » Are captive insurance undertakings (as defined in Section 3, Art. 13 (2) of DIRECTIVE 2009/138/EC (Solvency II)) required to be listed in the PIEs Listing template?
Other news
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Compendium of financial reporting decisions – 24/01/2023
IAASA, Ireland’s accounting enforcer,…
-
IAASA’s inspection insight series 2 – related parties – 23/12/2022
IAASA has today published…
-
IAASA video presentation on the revised ISA (Ireland) 315. -22/12/2022
IAASA video presentation on…
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IAASA issues revised Policy Paper on publication of information regarding its financial reporting supervision activities – 06/12/2022
IAASA has today published…