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In forcePensionskassen and Pensionsfonds: IORP reporting (EU, EIOPA and ECB)Last checked 11 November 2026

Annual pension data report of IORPs, EIOPA and ECB (PD annual, PF.01.01.24)

A regulatory return listed by the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht) (BaFin), Germany.

Annual EIOPA pension data: basic information, balance sheet, cross-border activity, expenses, list of assets with CIC codes, look-through of investment funds, open derivatives, investment income, changes in technical provisions, cash flows, members and beneficiaries, and contributions, benefits and transfers. BaFin passes the data to EIOPA and the Bundesbank. Source

Official title: Quantitative Pensionsdaten-Meldung, jährlich

The facts

Who files
The same IORPs as the quarterly report, with total assets above EUR 100 million. Those with EUR 100 million to 1 billion are exempt from PF.06.02 (list of assets), PF.06.03 (look-through) and PF.29.06 (cash flows). IORPs with total assets of EUR 100 million or less are exempt; entry and exit follow three consecutive years above or below the thresholds, measured on form 800.01 (PFAV) or 100.01 (BerVersV). Source
How often
At the end of each financial year, first for financial years ending after 31.12.2024. Source
Deadline
Within 16 weeks after the end of the financial year (general decree, section 9). BaFin's list gives, for example, A4 2026 (31.12.2026) by 22.04.2027, with other dates for years ending on 30 June, 31 July, 30 September or 31 October. Source
Format
XBRL-XML, PDF. A ZIP holding one XBRL file to EIOPA's pension funds taxonomy version valid for the reference date, uploaded in the MVP procedure 'Versicherungsaufsicht - Pensionsdaten' (submission 'Quantitative Pensionsdaten Meldung (XBRL)'); file name PD_<register number>_<YYYY or YYYYQQ>_<sequence>[_suffix].zip. Additional explanations go as an uncompressed PDF/A-1a, -2a or -3a. BaFin expects the ECB-extended entry points, so one filing meets the EIOPA and ESCB statistics obligations; it does not expect the 'aggregated' or 'exempted' entry points. The LEI, or else the register number, identifies the IORP. Source
How it is filed
Filing routes recorded for the BaFin: MVP Portal (Melde- und Veröffentlichungsplattform, reporting and publishing platform); Direct submission to BaFin outside the MVP Portal. See how firms file with the BaFin.
Status
In force
Legal basis
Group
Pensionskassen and Pensionsfonds: IORP reporting (EU, EIOPA and ECB)

Templates (13)

The tables and forms inside the return. Plain name first, the BaFin's code in brackets.

  • Content of the submission (PF.01.01.24)
  • Basic information (PF.01.02.24)
  • Balance sheet (PF.02.01.24)
  • Cross-border activity (PF.04.03.24)
  • Expenses (PF.05.03.24)
  • List of assets (PF.06.02.24)
  • Collective investment undertakings, look-through approach (PF.06.03.24)
  • Open derivatives (PF.08.01.24)
  • Investment income (PF.09.02.24)
  • Changes in technical provisions (PF.29.05.24)
  • Cash flows (PF.29.06.24)
  • Members and beneficiaries (PF.50.01.24)
  • Contributions, benefits paid and transfers (PF.51.01.24)

EU templates designed by EIOPA and the ECB, as required for German IORPs by Annex I of BaFin's general decree of 04.03.2025. The library's EIOPA entry does not yet cover IORP (pension funds) reporting, so the templates are listed here from BaFin's decree. Source

Validation rules

The BaFin publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: XBRL validation rules and filing rules in EIOPA's pension funds taxonomy.

BaFin checks file format, XML well-formedness and validity, that the MVP metadata match the XBRL content, and the taxonomy validation rules; the result comes back in the MVP protocol.

How they were counted

Not counted here: EIOPA's pension funds taxonomy validation rules apply; the library has no EIOPA pension entry yet.

Counts are in the BaFin's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No data from this return published by BaFin was found on the pages checked. BaFin forwards the data to EIOPA and the Deutsche Bundesbank. Source

Official documents (8)

The BaFin's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

  • MVP-Portal

    List of returns · HTML

    BaFin's page on its reporting and publishing platform (Melde- und Veröffentlichungsplattform, MVP). It lists 44 specialised procedures (Fachverfahren) firms use to file with BaFin, with registration steps and manuals. Read in German; the English version lists only 18 of them.

  • Berichtspflichten (Versicherer & Pensionsfonds)

    List of returns · HTML

    BaFin's page on the reporting obligations of insurers and IORPs: the Solvency II elements (SFCR, RSR, ORSA report, annual and quarterly quantitative reports, group reports, financial stability reporting) and the EIOPA/ECB pension data reporting for IORPs.

  • Allgemeinverfügung über ein Informationsverlangen zwecks Erfüllung eines Informationsgesuchs der EIOPA aufgrund des EIOPA-Beschlusses vom 1. Februar 2023 betreffend die regelmäßige Anforderung von Pensionsdaten (EIOPA-BoS-23/030)

    Legal text · PDF · 1.4 MB · 4 March 2025

    BaFin's general administrative act requiring Pensionskassen, Pensionsfonds and separate accounting units of public-law pension schemes to file the EIOPA pension data templates (Annex I), with thresholds, formats, deadlines (7 weeks after quarter end, 16 weeks after year end) and exemptions, for reporting periods beginning after 31.12.2024.

    SHA-256 24ad870d2ac3show in full24ad870d2ac38a36a798eea4c2e94a034264382c70cf3ab3e150faa6d104b900
  • Fristen der Berichts- und Offenlegungspflichten für Pensionskassen und Pensionsfonds (Vorlagefristen für EbAV)

    List of returns · PDF · 40.9 KB · 8 October 2026

    Reporting periods, reference dates and end of the reporting period for IORP pension data in 2026 and 2027.

    SHA-256 351500e28b11show in full351500e28b11123698453ea2db9fd3dcaaa6415c08c27bc5ecec42f14f3d18c0
  • Fachverfahren Versicherungsaufsicht - Pensionsdaten

    Filing rules · HTML · 28 May 2026

    MVP procedure for quantitative pension data reports in XBRL and additional explanations in PDF.

  • Informationsblatt Pensionsdaten

    Filing rules · PDF · 558.6 KB · 10 April 2026

    Entry points, file naming (PD_<register number>_<period>_<sequence>.zip) and the checks run on upload. BaFin expects the ECB-extended entry points, so that one filing meets both the EIOPA pension data and the ESCB pension fund statistics requirements.

    SHA-256 30d869b137ebshow in full30d869b137eb86573f1d17db5ff998c93a5eea7c9d0b87c46a7395aa8adafe01
  • EIOPA-BOS/20-362

    Legal text · PDF · 1.3 MB · 30 June 2020

    EIOPA decision on IORP reporting of 2 June 2020, hosted by BaFin. Superseded for German IORPs by BaFin's 2025 general decree for periods beginning after 31.12.2024.

    SHA-256 b4a1dab0c444show in fullb4a1dab0c4444963d01271399ed8ded4b0ad9d0b085d86e8dc625930dad072ba
  • Benutzerhandbuch für das MVP Portal

    Guidance · PDF · 3.3 MB

    User manual for registering on the MVP Portal and applying for specialised procedures. Not read in full; size and hash recorded.

    SHA-256 ad770ad7df85show in fullad770ad7df85ff9be0dcd51cb1dc67d7edb2db7c7c6cb35cab09ca5ff605278e

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see BaFin's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

© Federal Financial Supervisory Authority / www.bafin.de. Documents copied here are unchanged. The plain-English summaries are Line4's own; BaFin does not endorse this library.

Last checked 11 November 2026.