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Report on QIS on IORPs

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<title>Report on QIS on IORPs</title>
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<namePart>EIOPA</namePart>
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<publisher>EIOPA</publisher>
<dateIssued>2013</dateIssued>
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<abstract displayLabel="Summary">This report presents the results of the quantitative impact study (QIS) on Institutions for Occupational Retirement Provision (IORPs) conducted by EIOPA. This study was undertaken at the request of the European Commission in order that stakeholders might better understand the quantitative impact of the different options for the holistic balance sheet approach included in EIOPA¿s Advice on the Review of the IORP Directive. This first QIS is an important stepin developing a better understanding of the financial 
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 IORPs</abstract>
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<topic>Fondos de pensiones</topic>
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<topic>Métodos cuantitativos</topic>
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<topic>Evaluación</topic>
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<topic>Impacto económico</topic>
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<topic>Empresas de seguros</topic>
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<topic>Planes de previsión</topic>
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<topic>Supervisión de seguros</topic>
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<recordIdentifier source="MAP">MAP20130019956</recordIdentifier>
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