Coordination agreements - CONSOB AND ITS ACTIVITIES
Coordination agreements
All documents are available only in Italian
- Framework agreement between Consob and Ivass on cooperation and coordination of their respective functions
(21 October 2021) - Joint Bank of Italy/Consob/Ivass document no. 9 - Coordination panel between Consob, Bank of Italy and Ivass on the application of IAS/IFRS: Accounting treatment of tax credits purchased pursuant to the Law Decrees "Cure Italy" (Cura Italia) and "Recovery" (Rilancio)
(January 2021) - Joint Bank of Italy/Consob/Ivass document no. 8 - Coordination panel between Consob, Bank of Italy and Ivass on the application of IAS / IFRS: Treatment in the financial statements of sales without recourse of Unlikely To Pay ("UTP") receivables in exchange for shares of investment
(April 2020) - Administrative arrangement for the transfer of personal data between each of the European Economic Area ("EEA") Authorities set out in Appendix A and each of the non-EEA Authorities set out in Appendix B
(August 2019) - Framework agreement between the Bank of Italy and Consob on cooperation and coordination of their respective functions
(8 June 2018) - Joint Bank of Italy/Consob/Isvap document no. 7/2016 of 9 November 2016 - Coordination panel between the Bank of Italy, Consob and IVASS on the application of IAS/IFRS - Treatment in the financial statements of interest on arrears pursuant to Legislative Decree no. 231 of 2002 on non-impaired loans purchased outright
- Joint Bank of Italy/Consob/Isvap document no. 6/2013 of 8 March 2013 - Coordination table between the Bank of Italy, Consob and IVASS on the application of IAS / IFRS - Accounting treatment of "long-term structured repo" transactions
- Bank of Italy/Consob/Isvap document no. 5/2012 of 15 May 2012 - Coordination panel between the Bank of Italy, Consob and Isvap on the application of IAS/IFRS - Accounting treatment of prepaid taxes deriving from Law no. 214 of 2011
- Bank of Italy/Consob/Isvap document no. 4 of 3 March 2010 - Coordination panel between the Bank of Italy, Consob and Isvap on the application of IAS / IFRS: Information to be provided in the financial reports on the impairment tests, the contractual clauses of financial debt, debt restructuring and the "Fair-value hierarchy"
- Bank of Italy/Consob/Isvap document no. 3 of 21 July 2009: Coordination panel between the Bank of Italy, Consob and Isvap on the application of IAS / IFRS: Financial instruments pursuant to article no. 12, concerning "Financing of the economy through the public underwriting of special bank bonds and related parliamentary and territorial controls", of the Law-Decree no. 185 of 2008
- Bank of Italy/Consob/Isvap document no. 2 of 6 February 2009 - Coordination panel between the Bank of Italy, Consob and Isvap on the application of IAS / IFRS: Information to be provided in the financial reports on business continuity, financial risks, checks for impairment of assets and on the uncertainties in the use of estimates (English)
- Bank of Italy/Consob/Isvap document no. 1 of 21 February 2008 - Coordination panel between the Bank of Italy, Consob and Isvap on the application of IAS / IFRS: Accounting treatment of changes in deferred taxation deriving from the 2008 Finance Act (Legge finanziaria)
- Bank of Italy, Consob, Isvap - Coordination agreement on international accounting standards (IAS/IFRS)
(13 December 2007) - Bank of Italy, Consob, Isvap - Coordination agreements on identification and capital adequacy of financial conglomerates (English)
(31 March 2006)
