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International Financial Reporting Standards (IFRS): IFRS 17 - Insurance Contracts

27-10-2020

This briefing, prepared for a scrutiny session of the ECON Committee, provides background on the International Financial Reporting Standard (IFRS) 17 Insurance Contracts which will have a major impact on the accounting of insurance companies. IFRS 17 was issued by the IASB in 2017; the Parliament adopted a resolution on 3 October 2018. As some remaining issues were raised at EU level, the IASB has issued amendments to IFRS 17 on 25 June 2020. The next step for endorsement was the EFRAG's consultation ...

This briefing, prepared for a scrutiny session of the ECON Committee, provides background on the International Financial Reporting Standard (IFRS) 17 Insurance Contracts which will have a major impact on the accounting of insurance companies. IFRS 17 was issued by the IASB in 2017; the Parliament adopted a resolution on 3 October 2018. As some remaining issues were raised at EU level, the IASB has issued amendments to IFRS 17 on 25 June 2020. The next step for endorsement was the EFRAG's consultation on its draft endorsement advice of 30 September 2020 (closing on 29 January 2021). The scrutiny session feeds ECON's views into this process.

Plenary round-up – Brussels, September 2020

18-09-2020

The September 2020 plenary session was the sixth conducted with Members participating remotely, using the alternative voting procedure put in place in March by Parliament's Bureau, although a majority were again present in Brussels. As well as the Commission President's traditional State of the Union address, Parliament held a joint debate on the risk of breach of the rule of law and LGBTI-free zones in Poland. Parliament also debated European Commission statements on the preparation of the special ...

The September 2020 plenary session was the sixth conducted with Members participating remotely, using the alternative voting procedure put in place in March by Parliament's Bureau, although a majority were again present in Brussels. As well as the Commission President's traditional State of the Union address, Parliament held a joint debate on the risk of breach of the rule of law and LGBTI-free zones in Poland. Parliament also debated European Commission statements on the preparation of the special European Council focusing on Turkey's actions in the eastern Mediterranean, on the consequences for the single market of EU coordination of sanitary measures in the ongoing pandemic, on combatting sexual abuse and exploitation of children, and on the need for a humanitarian EU response to the situation in the Moria refugee camp. Parliament also debated statements from the Vice-President of the Commission/High Representative of the Union for Foreign Affairs and Security Policy, Josep Borell, on the situation in Belarus, in Lebanon and the poisoning of Alexei Navalny. Parliament also voted on legislative proposals and resolutions, including on arms exports, the Union Civil Protection Mechanism, the EU Association Agreement with Georgia, protecting world forests, EU-African security cooperation in the Sahel, type approval of motor vehicles and the importance of urban and green infrastructure.

The State of the Union debate in the European Parliament, 2020

11-09-2020

The State of the Union address of 2020 will be delivered at a time when the coronavirus pandemic continues to create challenges for the European Union and its Member States. At the same time, the the next multiannual financial framework (MFF), the EU's long-term budget, is yet to be agreed. Unresolved challenges also include ensuring respect for EU values (Article 2 TEU) in the Member States, addressing the threat of climate change, and ensuring Europe is fit for the digital age. The tradition of ...

The State of the Union address of 2020 will be delivered at a time when the coronavirus pandemic continues to create challenges for the European Union and its Member States. At the same time, the the next multiannual financial framework (MFF), the EU's long-term budget, is yet to be agreed. Unresolved challenges also include ensuring respect for EU values (Article 2 TEU) in the Member States, addressing the threat of climate change, and ensuring Europe is fit for the digital age. The tradition of EU State of the Union addresses, delivered by the President of the European Commission before the European Parliament, dates back to 2010. The address takes stock of the achievements of the past year and presents the priorities for the year ahead. The State of the Union speech constitutes an important instrument for the European Commission's ex-ante accountability vis-à-vis Parliament. It is also aimed at rendering the definition of priorities at EU level more transparent, and at communicating those priorities to citizens. It resembles similar speeches in national democracies. The United States of America, for instance, has a long-standing tradition of presidential State of the Union addresses, in which the President speaks in the Capitol to a joint session of Congress, thus fulfilling his constitutional obligation. By contrast to the US Constitution, the EU Treaties do not prescribe the State of the Union address, which was instigated with the 2010 Framework Agreement between Parliament and the Commission. Former Commission Presidents José Manuel Barroso (2010 to 2013, marked mainly by the economic and financial crisis) and President Jean Claude Juncker each gave four State of the Union speeches. In his 2015 address, Jean Claude Juncker presented new proposals on migration, external action, and economic and fiscal policy. In 2016, he announced new initiatives to invest in Europe's young people, jobseekers and start-ups, to expand public access to wifi, and make fairer copyright laws. In 2017, he proposed a roadmap for a more united, stronger and more democratic union. In his final speech in 2018, he called for a more sovereign Europe that allows its nations to be global players, setting out proposals on migration, cybersecurity and foreign policy. This briefing further updates an earlier one, from September 2016, originally written by Eva-Maria Poptcheva.

The role of cohesion policy in tackling the socio-economic fallout from coronavirus

06-07-2020

The Committee on Regional Development has tabled a question to the European Commission on the role of cohesion policy in tackling the socio-economic fallout from Covid-19. The Commission is due to respond during a debate at Parliament's July plenary session.

The Committee on Regional Development has tabled a question to the European Commission on the role of cohesion policy in tackling the socio-economic fallout from Covid-19. The Commission is due to respond during a debate at Parliament's July plenary session.

Plenary round-up – Strasbourg, February 2020

14-02-2020

Highlights of the February session included debates on a review of economic governance; the revised enlargement methodology proposed by the Commission; a breach of Council Decision 2017/2074 concerning restrictive measures in view of the situation in Venezuela; the current situation in Syria; on fighting against antisemitism, racism and hatred across Europe; as well as on the ongoing threat to the rule of law in Poland. Members also adopted a resolution on the illegal trade in companion animals. ...

Highlights of the February session included debates on a review of economic governance; the revised enlargement methodology proposed by the Commission; a breach of Council Decision 2017/2074 concerning restrictive measures in view of the situation in Venezuela; the current situation in Syria; on fighting against antisemitism, racism and hatred across Europe; as well as on the ongoing threat to the rule of law in Poland. Members also adopted a resolution on the illegal trade in companion animals. They debated the state of play in the EU's fight against money laundering (in light of the Luanda Leaks); the humanitarian situation of refugees at EU external borders; and the coronavirus outbreak. Members also voted on a resolution on EU priorities for the 64th session of the UN Commission on the Status of Women.

Future of Europe debates IV: Parliament hosts Heads of State or Government

12-04-2019

As the 2019 European elections approach, the 'Future of Europe debates' are coming to their natural conclusion. This April II session is the last plenary session at which one of the Heads of State or Government will set out their vision of the future path that Europe should follow. This initiative has been meant to provide the occasion to reflect deeply on how to shape the future of the EU and its institutions, as a concrete contribution to the Sibiu Summit taking place on 9 May 2019. The series ...

As the 2019 European elections approach, the 'Future of Europe debates' are coming to their natural conclusion. This April II session is the last plenary session at which one of the Heads of State or Government will set out their vision of the future path that Europe should follow. This initiative has been meant to provide the occasion to reflect deeply on how to shape the future of the EU and its institutions, as a concrete contribution to the Sibiu Summit taking place on 9 May 2019. The series of debates started with the invitation of the President of the European Parliament, Antonio Tajani, who announced at the European Council in October 2017 his intention to host debates during plenary sessions, as a democratic and open forum in which Heads of State or Government would be invited to express their vision of the future. Originally intended to run for the whole of 2018, the debates, which have to date featured the leaders of 19 Member States, continued into 2019, up to the 2019 European elections. This is the fourth edition of a Briefing designed to provide an overview of the Future of Europe debates. As usual it takes stock of the views of the (four) most recent participating leaders (Juha Sipilä, Giuseppe Conte, Peter Pellegrini, Stefan Löfven) on a number of key policy areas such as economic and monetary union (EMU), the EU's social dimension, migration policy, security and defence, the next multiannual financial framework (MFF), trade and climate change.

Future of Europe debates III: Parliament hosts Heads of State or Government

29-01-2019

As the 2019 European elections approach, deep reflections on how to shape the future of the EU are taking on greater prominence. The 'Future of Europe' debates, an initiative of the European Parliament, aim to make a tangible contribution to the broader discussion on how to reform EU policies and institutions. The series of debates started with the invitation of the President of the European Parliament, Antonio Tajani, who announced at the European Council in October 2017 the intention to host debates ...

As the 2019 European elections approach, deep reflections on how to shape the future of the EU are taking on greater prominence. The 'Future of Europe' debates, an initiative of the European Parliament, aim to make a tangible contribution to the broader discussion on how to reform EU policies and institutions. The series of debates started with the invitation of the President of the European Parliament, Antonio Tajani, who announced at the European Council in October 2017 the intention to host debates during plenary sessions, as a democratic and open forum in which Heads of State or Government would be invited to express their vision of the future. Originally intended to run for the whole of 2018, the debates, which have to date featured the leaders of 15 Member States, will now run into 2019, approaching the 2019 European elections. This is the third edition of a briefing designed to provide an overview of the Future of Europe debates. As usual, it takes stock of the views of the (five) most recent participating leaders (Iohannis, Merkel, Rasmussen, Anastasiades and Sánchez) on a number of key policy areas such as economic and monetary union (EMU), the EU’s social dimension, migration policy, security and defence, the next multiannual financial framework (MFF), trade and climate change.

Plenary round-up – Brussels, November II 2018

30-11-2018

The highlights of the November II plenary session were the debate on the future of Europe with the Prime Minister of Denmark, Lars Løkke Rasmussen, and the discussion on the Council and Commission statements on UK withdrawal from the European Union. Debates were held on a Commission statement on the single market package and the long-term strategy for reducing EU greenhouse gas emissions. Members debated and adopted reports on five Western Balkan countries, as well as a report on the way forward ...

The highlights of the November II plenary session were the debate on the future of Europe with the Prime Minister of Denmark, Lars Løkke Rasmussen, and the discussion on the Council and Commission statements on UK withdrawal from the European Union. Debates were held on a Commission statement on the single market package and the long-term strategy for reducing EU greenhouse gas emissions. Members debated and adopted reports on five Western Balkan countries, as well as a report on the way forward for the World Trade Organization (WTO). A number of legislative reports were voted without debate, including on trade in goods that could be used for capital punishment, torture or other cruel treatment or punishment, the temporary reintroduction of border controls at the internal borders, and common rules for the operation of air services.

The 2018 State of the Union debate in the European Parliament

07-09-2018

European Commission President Jean-Claude Juncker’s State of the Union address to the European Parliament, and the subsequent debate, on 12 September 2018 is to be the last one during the current mandate. It comes in the context of the ongoing reflection on the future path of the European Union, especially in view of the European elections next May. The debate will therefore be an occasion to reflect on the legacy and achievements of this Commission, to present the priorities until the end of the ...

European Commission President Jean-Claude Juncker’s State of the Union address to the European Parliament, and the subsequent debate, on 12 September 2018 is to be the last one during the current mandate. It comes in the context of the ongoing reflection on the future path of the European Union, especially in view of the European elections next May. The debate will therefore be an occasion to reflect on the legacy and achievements of this Commission, to present the priorities until the end of the mandate and to follow up on the ongoing debate on the future path of the European Union of 27. President Juncker’s speech is expected to be accompanied by a set of concrete initiatives and proposals with the aim to deliver positive results for citizens by the time of the Sibiu summit in May 2019. This year’s speech comes as the campaigns for the European elections start to take shape, but also in the period of intensive debate on the Commission’s proposals for the 2021-2027 Multiannual Financial Framework (MFF), which set out the Commission’s vision of the EU financing of policies during that period. The State of the Union debate now forms part of the process for the adoption of the annual Commission Work Programme and thus plays an important role in identifying major political priorities to be agreed in interinstitutional dialogue. This briefing is an update of an earlier one, of September 2017, by Eva-Maria Poptcheva.

Major sporting events versus human rights: Parliament's position on the 1978 FIFA World Cup in Argentina and the 1980 Moscow Olympics

13-06-2018

Major sports events and politics are closely intertwined. Well-known historical examples of major sporting events that were used by regimes for political propaganda purposes are the 1978 FIFA World Cup in Argentina and the 1980 Summer Olympic Games in Moscow. The 1978 World Cup took place around two years after the Argentinian military regime's right-wing coup and its violent repression of critics, and was then the most political World Cup in the history of the International Federation of Association ...

Major sports events and politics are closely intertwined. Well-known historical examples of major sporting events that were used by regimes for political propaganda purposes are the 1978 FIFA World Cup in Argentina and the 1980 Summer Olympic Games in Moscow. The 1978 World Cup took place around two years after the Argentinian military regime's right-wing coup and its violent repression of critics, and was then the most political World Cup in the history of the International Federation of Association Football (Fédération Internationale de Football Association: FIFA). The 1980 Summer Olympic Games in Moscow were the first to take place in eastern Europe and the first to be held in a socialist country. In addition, the 1980 Summer Olympic Games unleashed a hitherto, in the history of major sporting events, unprecedented boycott by 60 countries, in protest against the Soviet Union's invasion of Afghanistan in December 1979. The European Parliament's involvement in the debates on the political reaction to these two major sporting events is a largely unknown aspect of the history of the 1978 World Cup and the 1980 Summer Olympic Games. This Briefing will reconstruct these debates and the policy action that followed, based on new analysis of sources held in the Parliament's Historical Archives, and demonstrates that the EP's leitmotiv was the violation of human rights in both countries. Furthermore, the Briefing shows that these debates set the basis for the EP's current policy action when it comes to major sports events in countries with a poor track record of human rights.

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