VAG Reporting for Investment Funds

Regulatory reporting for fund investments of insurers and pension funds. 

According to the Insurance Supervision Act (Versicherungsaufsichtsgesetz – VAG), insurers are subject  to quarterly reporting requirements with respect to  acquisitions of certain assets and investments  (section 54 (4) sentence 2) as well as presenting an  overview of total investments (section 54d).

This includes reporting the composition of investment funds in which they hold units (VAG reporting). Recently, BaFin made changes to the investment disclosure and reporting requirements of insurance companies with its collective decree dated 21 June 2011, under which  substantially expanded reporting requirements came into effect with the start of 2012.


IDS compiles the data necessary for the insurer to comply with its reporting obligations and delivers them in the industry-wide standardized format. The service encompasses the required breakdown of assets, as well as the debtor list and special fund notification.