Some documents are available only in Italian

Joint documents

• Joint Consob/Bank of Italy document - Second update of the Criteria for the application of the article no. 36 of the Law-Decree "Save Italy" (Salva Italia) (so-called "interlocking ban")
  (16/02/2024)
• Joint Consob/Bank of Italy communication of 14 April 2020 - Periodic accounting documentation of UCIs: ESMA Statement no. 34-45-896 of 9 April 2020
  (14 April 2020)
• Joint Bank of Italy/Consob/Ivass document - Update of the Criteria for the application of the article no. 36 of the Law-Decree "Save Italy" (Salva Italia) (so-called "interlocking ban")
  (21 December 2018)
• Bank of Italy/Consob/Isvap document no. 7/2016 - Coordination panel between the Bank of Italy, Consob and Isvap 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 acquired outright
  (9 November 2016)
• Joint Bank of Italy/Consob communication of 29 January 2014: implementation of the Guidelines issued by ESMA on remuneration policies and practices (MiFID)
  (29 January 2014)
• Joint Bank of Italy/Consob communication regarding the implementation of the Guidelines issued by AESFEM (ESMA), concerning the exemption for support activities for market making and primary market operations pursuant to Regulation (EU) no. 236 of 2012 relating to short selling and certain aspects of credit default swaps (5 June 2013)
  (5 June 2013)
• Memorandum of Understanding (MoU) between Consob, Abi, Aifi, Assirevi, Assogestioni, Assosim, Borsa Italiana, Confindustria, Fondo Italiano d'Investimento ("Italian Investment Fund") and Fondo Strategico Italiano ("Italian Strategic Fund") for the implementation of the program of interventions for promoting the access of medium-sized national companies to risk capital market, through the admission of the related shares to listing and the intervention of dedicated funds
  • Programmatic technical document
    (25 March 2013)
• Joint Bank of Italy/Consob/Isvap document no. 6/2013 - Coordination panel between the Bank of Italy, Consob and IVASS on the application of IAS/IFRS - Accounting treatment of "long-term structured repo" transactions
  (8 March 2013)
• Bank of Italy - Consob - Isvap - Criteria for the application of article no. 36 of the Law-Decree "Save Italy" (Salva Italia) (so-called "interlocking ban"): FAQ
  (13 June 2012)
• Bank of Italy/Consob/Isvap document no. 5/2012 - 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
  (15 May 2012)
• Joint Consob/Bank of Italy communication relating to the implementation of the Guidelines on systems and controls in an automated environment for investment firms issued by ESMA on 22 December 2011, implementing the Directive 2004739/EC (MiFID)
  (30 April 2012)
• Joint Bank of Italy/Consob/Isvap document: criteria for the application of article no. 36 of the Law-Decree "Save Italy" (Salva Italia) - so-called "interlocking ban"
  (20 April 2012)
• Joint Consob-Bank of Italy communication on the compliance/internal audit sharing of responsibilities in the provision of investment and collective asset management services
  (8 March 2011)
• Joint Bank of Italy-Consob communication: Evaluation process of real estate assets of mutual investment funds
  (29 July 2010)
• Bank of Italy/Consob/Isvap document no. 4/2010 - Coordination panel between the Bank of Italy, Consob and Isvap on the application of IAS/IFRS - Financial years 2009 and 2010 - 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"
  (3 March 2010)
• Bank of Italy/Consob/Isvap document no. 3/2009: 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
  (21 July 2009)
• Bank of Italy/Consob/Isvap document no. 2/2009 - Coordination panel between the Bank of Italy, Consob and Isvap on the application of IAS/IFRS - Information to be provided in financial reports on business continuity, financial risks, checks for impairment of assets and uncertainties in the use of estimates
  (6 February 2009)
• Bank of Italy / Consob / Isvap document no. 1/2008 - Coordination table between the Bank of Italy, Consob and Isvap on the application of IAS / IFRS - Accounting treatment of changes in deferred taxation in compliance with 2008 Finance Law
  (21 February 2008)

Joint Position Papers

• Consob-Bank of Italy - Working Group on the issue of centralized management in a dematerialized regime of open-end fund units - Final working document - Position paper
  (2 November 2009)

Joint Non-papers

• Consob (Italy) - FMA (Austria) - AMF (France) - CNMV (Spain) - Key priorities for a macro-prudential approach to asset management
  (15/04/2024)