This handbook describes the reporting procedures to be used by Institutions for Occupational Retirement Provision governed by Belgian law.
Reporting by institutions for occupational retirement provision (IORPs) to the FSMA can be split up into two main components:
- first, the reports that the FSMA requests in order to fulfil its task as prudential supervisor; these reports are referred to in this handbook as the ‘prudential component’ or ‘prudential reporting’;
- second, the reports that are intended to enable the FSMA and the NBB to meet their own reporting obligations to EIOPA and to the ECB respectively (under the terms of the European System of Central Banks (ESCB) and the Eurosystem); the said reporting is henceforth referred to in this handbook as the ‘European component’ or ‘European’ reporting.