A

• A list of EEA insurance groups for which a college of supervisors is in place
• AAE Survey of the low interest rate environment
• Access to data and aggregation and comparison of data across TR
• Accounting Act
• Accounting by rate-regulated entities
• Accounting for crypto-assets (liabilities)
• Accounting for deferred taxes
• Accounting for pension and dying funds
• Accounting for Pension Plans with an Asset-Return promise
• Accounting of small insurance companies
• Accounting Policies and Accounting Estimates
• Accounting standards and insurer solvency assessment
• Act on Currency Exchange and other Financial Operations
• Act on Information Security for Essential and Digital services
• Action plan fight against terrorist financing
• Action plan on dividend arbitrage trading schemes (“Cum-Ex/Cum-Cum”)
• Action plan on preventing money laundering and terrorist financing
• Action Plan on the Capital Markets Union
• Actions to mitigate financial crime risks in the COVID-19 pandemic
• Actions to mitigate the impact of COVID-19 on the EU financial markets- approach to SFTR implementation
• Activities and supervision of institutions for occupational retirement provision
• Activities-based approach to Systemic Risk (ABA)
• Actuarial Perspectives on World Population Prospects 2019
• Actuarial Practice in Relation to IAS 19 Employee Benefits
• Actuaries roles under Solvency II
• Adaptation of sections of the MaComp
• Adaptation of the submission type and conversion of the correction concept for credit master data
• Addition to Exchange of Information on Financial Accounts in Tax Matters
• Additional restrictive measures directed against ISIL (Da’esh) and Al-Qaeda and natural and legal persons, entities or bodies associated with them
• Additional supervisory data quality checks
• Additional temporary measures relating to Eurosystem refinancing operations and eligibility of collateral
• Adjustment and upgrade of the ESA framework
• Adjustment of contributions in health insurance due to lack of economic independence
• Adjustment of the longer-term refinancing operations (TLTROs-III) due to the Covid-19 pandemic
• Adjustments to the CRR in response to the Covid-19 pandemic
• Admissibility requirements for the operation of the reinsurance business
• Adopting the Conceptual Framework for Financial Reporting
• Adopting the Interest rate Benchmark Reform
• Adopting the methodology for the conduct of peer reviews
• Adoption of 5th anti-money laundering directive
• Advice on derogation criteria for data reporting service providers
• Advice to the European Commission under Article 8 of the Taxonomy Regulation
• AFRAC Statement 27: Personnel provisions (UGB)
• AFRAC Statement 35: Consolidated Statement of Changes in Equity (UGB)
• AFRAC Statement 37: Compensation Report pursuant to § 78c AktG
• AFRAC Statement 38: Currency translation (UGB)
• AFRAC-opinion 36 Geldflussrechnung (UGB) cash flow statement
• AFRAC-Statement 8 -partial write-offs (IFRS)
• Alignment of MiFIR with the changes introduced by EMIR Refit
• Alternative accounting treatments to those in IFRS 9
• Alternative Investment Fund Managers Act
• Alternative Investmentfonds Manager Law
• Alternative standardised approach for market risk
• Amandments at the internal model of insurance undertakings
• Amend the motor insurance directive
• Amended RTS and ITS on passport notification
• Amending and Correcting Regulation (EU) 2015/2450 submission of information to the supervisory authorities.
• Amending Guidelines on procedures for the collection of granular credit and credit risk data
• Amending ITS on Authorisation of credit institutions
• Amending ITS on the credit quality steps for ECAIs credit assessments
• Amending of directives according to the "Versicherungsaufsichtsgesetz"
• Amending RTS on CVA proxy spread
• Amending RTS on prudent valuation in light of Covid-19
• Amending the "VVG-Informationspflichtverordnung"
• Amending the Annex to the Monetary Agreement between the European Union and the Principality of Andorra
• Amending the Annex to the Monetary Agreement between the European Union and the Republic of San Marino
• Amending the publication and reporting regulation (VMV)
• Amending the Regulation on payments statistics
• Amending the templates for information submission to supervisory authorities?
• Amending VersVG, KSchG, VAG
• Amendment 2020 of Recommendations on combating money laundering and the financing of terrorism
• Amendment and correction of RTS for Prospectus Regulation - Format and Content of the Prospectus
• Amendment and correction of RTS for prospectus regulation - key financial information, classification and advertisements
• Amendment circular letter interest rate risk in the banking book
• Amendment of disclosure under IFRS 9 transitional arrangements in compliance with the CRR quick fix
• Amendment of Financial Regulations i.a. regarding GDPR
• Amendment of FINREP reporting requirements regarding NPL and IFRS 16
• Amendment of GLRG III
• Amendment of guidelines on the euro short-term rate (EURSTR) - electronic complaints
• Amendment of information to be provided regarding additional Tier 1 and Tier 2 instruments
• Amendment of insolvency regime
• Amendment of insurance companies-maximum interest rate ordinance – VU-HZV
• Amendment of LCR regarding covered bonds
• Amendment of letter of application of the German Investment Tax Act (InvStG)
• Amendment of Life insurance Information obligation regulation (LV-InfoV)
• Amendment of mandatory automatic exchange of information in the field of taxation
• Amendment of MiFID II due to the COVID-19 pandemic
• Amendment of procedural aspects concerning corrective measures for non-compliance with the SIPS-Regulation
• Amendment of supervisory information to be disclosed by competent authorities
• Amendment of survey and audit master data according to EBA release v3.0
• Amendment of the actuarial reserve regulation (DeckRV) and the pension fund supervisory regulation (PFAV)
• Amendment of the Balance Sheet Accounting Act
• Amendment of the Calculation parameters regulation for pension schemes
• Amendment of the Consumer Credit Act and the Mortgage and Real Estate Credit Act
• Amendment of the consumer credit law
• Amendment of the CRR in response to the COVID-19 pandemic
• Amendment of the Deposit Act to create a digital deposit certificate
• Amendment of the e-government law and the passport law
• Amendment of the FMA-Incoming-Platform Regulation 2020
• Amendment of the Granular Credit Data Collection Regulation 2018