Portuguese Insurance Regulator updates insurer and pension fund reporting files to implement EIOPA occupational pensions requirements and NACE 2.1

The Portuguese Insurance Regulator (ASF) approved Circular No. 3/2026 updating the reporting files ContasES, Contas SGFP, FResponsabilidades, the Look-through file and AtivosFP, alongside their reporting instructions. The changes implement updated reporting requirements stemming from EIOPA’s Board of Supervisors decision on regular information requests for occupational pension schemes, as applied to 2025 reporting, and incorporate adjustments linked to Portugal’s pension funds legal regime and the NACE economic activity classification version 2.1. For ContasES and Contas SGFP, a new “Sales and services rendered” worksheet is added and first applies to information as at 31 December 2025, with submission due by 15 May 2026, while the remaining information in those files remains due by 15 April 2026. The updated FResponsabilidades file first applies to information as at 31 December 2025 and is due by 15 May 2026, while the revised Look-through reporting first applies to the fourth quarter of 2025 and is also due by 15 May 2026. For AtivosFP, a new field capturing the issuer’s sector under NACE 2.1 first applies to first-quarter 2026 information, due by 15 May 2026, while the rest of the AtivosFP information remains due by 20 April 2026.