position of European IORPs providing defined benefit and hybrid pensions. The ability of many IORPs to provide such benefits is under significant pressure as a result of historically low interest rates, market volatility, improving longevity as well as economic pressure on participants and sponsoring employers. The holistic balance sheet which underlies this QIS is an opportunity to develop an explicit and risk based measurement of all of the elements which affect the cost of providing benefits as well as all mechanisms which fund those benefits or contribute to their security. Although there is much further work needed to improve these measures, these QIS results represent a considerable improvement in the transparency and comparability of pension provision and funding by IORPsMateria / lugar / evento: Fondos de pensiones Métodos cuantitativos Evaluación Impacto económico Empresas de seguros Planes de previsión Supervisión de seguros Otros autores: EIOPA
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