Line4

Search line4.ai

In forcePension funds: EIOPA reporting (EU, EIOPA)Last checked 13 November 2026

Annual reporting for pension funds, individual (PENSIONSARI)

A regulatory return listed by the Finanstilsynet (Danish Financial Supervisory Authority) (Danish FSA), Denmark.

The EU-harmonised annual quantitative reporting templates for occupational pension funds (IORPs) under EIOPA's pension fund reporting framework. Danish firmapensionskasser file it in e-Reg (formerly PARI in FIONA). Source

The facts

Who files
Firmapensionskasser (company pension funds). Source
How often
Annual; first reference period 31 December 2026, deadline 20 May 2027 (19 May 2028 for the following year). Source
Deadline
20 May 2027 for the first reference period filed in e-Reg (31 December 2026). Source
Format
XBRL-XML. Filed in e-Reg (e-Regulatory), the system Finanstilsynet and Danmarks Nationalbank introduced through 2026 to replace FIONA for EU reports: EBA reports in XBRL-CSV (for taxonomy versions 4.0 and later), EIOPA reports in XBRL-XML, and ESMA reports in XML to ESMA's own structure. Reporters log in with MitID Erhverv or a multi-factor alternative and upload a file or use e-Reg's web form. Source
How it is filed
Filing routes recorded for the Danish FSA: FIONA Online; e-Reg (e-Regulatory); Finanstilsynet's self-service portal. See how firms file with the Danish FSA.
Status
In forceFiled in FIONA as PARI up to the reference period ending 31 December 2025. From the reference period ending 31 December 2026 it is filed in e-Reg instead. Finanstilsynet says the dates may change. Source
Group
Pension funds: EIOPA reporting (EU, EIOPA)

Templates (0)

The library lists no templates for this return.

EU return: the templates and instructions are defined by the EIOPA, but no matching entry exists yet in the library's EIOPA data file. No library EIOPA entry matches the IORP pension fund templates; the library's EIOPA entry covers Solvency II insurance reporting only, not occupational pensions. Source

Validation rules

The Danish FSA 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: EIOPA validation rules (XBRL Formula and filing rules), as applied in e-Reg.

No Danish national adaptation (added or deactivated rules) for this module was found published on the pages read.

How they were counted

Not counted here: the EIOPA's own validation rules apply, but no matching library entry exists for this module (see the templates note).

Counts are in the Danish FSA'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 Finanstilsynet was found on the pages checked. Source

Official documents (10)

The Danish FSA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

  • Indberetningsfrister for elektronisk indberetning

    List of returns · PDF · 295.7 KB · 10 August 2026

    Finanstilsynet's own deadline list, organised by supervised population, giving every EU return (via e-Reg) and national return (via FIONA Online) with its filing frequency and deadline. The main anchor list for this file.

    SHA-256 871bca149369show in full871bca14936974fc5c78df9a4f996fef6903865fe199c131f8f88562b37d5b4b
  • New reporting system for EU reports

    Guidance · HTML · 51.1 KB

    English introduction to e-Reg, the system replacing FIONA for EBA, EIOPA and ESMA reports, with the 2026 phased timeline.

  • Important knowledge about e-Reg

    Guidance · HTML · 51.8 KB

    English FAQ on the e-Reg training and production environments, user access and the four migration phases.

  • These reports will be moved to e-Reg

    List of returns · HTML · 216.9 KB

    Tables mapping each FIONA-era EBA, EIOPA and ESMA report (old compilation code) to its new e-Reg reporting module and first e-Reg reference period.

  • Ny indberetningsloesning for EU-indberetninger

    Guidance · HTML · 83.0 KB

    Danish introduction to e-Reg (same content as the English page), with links to the sub-pages on phases, user access and user guides.

  • Vigtigt at vide om e-Reg

    Guidance · HTML · 82.9 KB

    Danish FAQ confirming the training environment opened 3 March 2026 and giving the exact production-environment opening date for each of the four migration phases.

  • Disse indberetninger flyttes til e-Reg

    List of returns · HTML · 249.8 KB

    Danish-language version of the EBA/EIOPA/ESMA migration tables.

  • Brugervejledninger til e-Reg, for indberettere

    Guidance · HTML · 83.3 KB

    Index of e-Reg user guides (login, navigation, file upload, forms, communication, A2A machine-to-machine connections).

  • Brugeroprettelse og rettighedstildeling til e-Reg

    Guidance · HTML · 84.8 KB

    Explains the two-step e-Reg access process: a self-service portal account (MitID Erhverv or MFA), then an e-Reg reporting-rights request.

  • Hvad er FIONA Online?

    Guidance · HTML · 79.9 KB

    Explains FIONA Online, Danmarks Nationalbank's and Finanstilsynet's shared reporting system: data can be typed directly, pasted from Excel, or uploaded as a file in the defined format.

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 Danish FSA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 13 November 2026.