Publications

Europe will fall short of true simplification without clear priorities

Minutes of the BoS meeting on 27-28 January 2026

CALL FOR TECHNICAL ADVICE TO THE EUROPEAN SUPERVISORY
AUTHORITIES ON CERTAIN TAXONOMY KEY PERFORMANCE INDICATORS
AND OTHER ASPECTS OF THE DISCLOSURES DELEGATED ACT UNDER
ARTICLE 8 OF THE TAXONOMY REGULATION

Meeting conclusions and action points

The draft RTS sets out the minimum elements that have to be included in resolution plans and group resolution plans.

The draft RTS further specifies the minimum elements that should be included in the (group) pre-emptive recovery plan of (re)insurers subject to pre-emptive recovery planning requirements.

The draft RTS sets specific criteria for selecting which (re)insurers undertakings and groups should be required to prepare pre-emptive recovery plans.

The Guidelines set out the criteria for the identification of critical functions, the disruption of which could have a severe impact on policyholders, beneficiaries and the broader economy, including financial stability.

The Guidelines further specify the criteria for the assessment of the resolvability of undertakings or groups, including regarding the feasibility and credibility of the selected resolution strategy, with a focus on the resolvability dimensions specified in the Annex of the IRRD.