ANNEX VII
A DETAILED MODULE FOR STRUCTURAL STATISTICS ON PENSION FUNDS
SECTION 1
Aim
The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of Community statistics on the structure, activity, competitiveness and performance of the pension funds sector. This module includes a detailed list of characteristics on which statistics are to be compiled in order to improve knowledge of the national, Community and international development of the pension funds sector.
SECTION 2
Scope
The statistics to be compiled will relate to the domains referred to in Article 1(a), (b) and (c), in particular to:
— | the detailed analysis of the structure, activity, competitiveness and performance of pension funds,
— | the development and distribution of total business, patterns of pension funds members, international activities, employment, investments and liabilities.
SECTION 3
Coverage
1. | The statistics are to be compiled for all activities within the scope of NACE Rev. 2 group 65.3. This group covers the activities of autonomous pension funds.
2. | Some statistics are compiled for enterprises with non-autonomous pension funds which are carried out as ancillary activities.
SECTION 4
Characteristics
1. | The list of characteristics set out below indicates, where relevant, the type of statistical unit for which the statistics are to be compiled. The characteristics in italics are also included in the lists in the common module defined in Annex I. When characteristics are derived directly from the annual accounts, accounting years ending within a reference year are to be assimilated to the said reference year.
2. | Demographic and enterprise characteristics for which annual statistics are to be compiled (for enterprises with autonomous pension funds only):
Code | Title | Comment
Structural data
11 11 0 | Number of enterprises |
11 11 8 | Number of enterprises broken down by size of investments |
11 11 9 | Number of enterprises broken down by size classes of members |
11 61 0 | Number of pension schemes | Optional
Accounting data: profit and loss (income and expenditure) account
12 11 0 | Turnover |
48 00 1 | Pension contributions receivable from members |
48 00 2 | Pension contributions receivable from employers |
48 00 3 | Incoming transfers |
48 00 4 | Other pension contributions |
48 00 5 | Pension contributions to defined benefits schemes |
48 00 6 | Pension contributions to defined contributions schemes |
48 00 7 | Pension contributions to hybrid schemes |
48 01 0 | Investment income (PF) |
48 01 1 | Capital gains and losses |
48 02 1 | Insurance claims receivable |
48 02 2 | Other income (PF) |
12 12 0 | Production value |
12 14 0 | Value added at basic prices | Optional
12 15 0 | Value-added at factor cost |
48 03 0 | Total expenditure on pensions |
48 03 1 | Regular pensions payments |
48 03 2 | Pension payments of lump sums |
48 03 3 | Outgoing transfers |
48 04 0 | Net change in technical provisions (reserves) |
48 05 0 | Insurance premiums payable |
48 06 0 | Total operational expenses |
13 11 0 | Total purchases of goods and services |
13 31 0 | Personnel costs |
15 11 0 | Gross investment in tangible goods |
48 07 0 | All taxes |
Balance sheet data: assets
48 11 0 | Land and buildings (PF) |
48 12 0 | Investments in affiliated enterprises and participating interests (PF) |
48 13 0 | Shares and other variable-yield securities |
48 13 1 | Shares traded on a regulated market |
48 13 2 | Shares traded on a regulated market specialised in SMEs |
48 13 3 | Non-publicly traded shares |
48 13 4 | Other variable yield securities |
48 14 0 | Units in undertakings for collective investment in transferable securities |
48 15 0 | Debt securities and other fixed-income securities |
48 15 1 | Debt securities and other fixed-income securities issued by public administrations | Optional
48 15 2 | Other debt securities and other fixed income securities | Optional
48 16 0 | Participation in investment pools (PF) |
48 17 0 | Loans guaranteed by mortgages and other loans not covered elsewhere |
48 18 0 | Other investments |
48 10 0 | Total investments of pension funds |
48 10 1 | Total investments invested in ‘the sponsoring enterprise’ |
48 10 4 | Total investments at market values |
48 20 0 | Other assets |
Balance sheet data: liabilities
48 30 0 | Capital and reserves |
48 40 0 | Net technical provisions (PF) |
48 50 0 | Other liabilities |
Data on the internal market and internationalisation
48 61 0 | Geographical breakdown of turnover |
48 62 0 | Shares and other variable-yield securities broken down by location | Optional
48 63 0 | Total investments broken down by location | Optional
48 64 0 | Total investments broken down into euro and non-euro components |
Data on employment
16 11 0 | Number of persons employed |
Residual data
48 70 0 | Number of members |
48 70 1 | Number of members of defined benefits schemes |
48 70 2 | Number of members of defined contributions schemes |
48 70 3 | Number of members of hybrid schemes |
48 70 4 | Number of active members |
48 70 5 | Number of deferred members |
48 70 6 | Number of retired persons |
3. | Enterprise characteristics for which annual statistics are to be compiled (for enterprises with non-autonomous pension funds only):
Code | Title | Comment
Structural data
11 15 0 | Number of enterprises with non-autonomous pension funds |
Accounting data: profit and loss (income and expenditure) account
48 08 0 | Turnover of non-autonomous pension funds | Optional
SECTION 5
First reference year
The first reference year for which annual statistics are compiled for the characteristics listed in Section 4 is the calendar year 2008.
SECTION 6
Production of results
1. | The results for the characteristics listed in Section 4, paragraph 2, are to be broken down according to the NACE Rev. 2, 4-digit level (class).
2. | The results for the characteristics listed in Section 4, paragraph 3, are to be broken down according to the NACE Rev. 2 section level.
SECTION 7
Transmission of results
The results are to be transmitted within 12 months starting from the end of the reference year.
SECTION 8
European Insurance and Occupational Pensions Committee
The Commission will inform the European Insurance and Occupational Pensions Committee about the implementation of this module and about all measures for adjustment to economic and technical developments concerning the collection and statistical processing of data, the processing and transmission of results.
SECTION 9
Pilot studies
For the activities covered by this Annex, the Commission will institute the following pilot studies to be carried out by Member States:
1. | More in-depth information on cross-border activities of pension funds:
Code | Title
Structural data
11 71 0 | Number of enterprises with members in other EEA countries
11 72 0 | Number of enterprises with active members in other EEA countries
Data on internal market and internationalisation
48 65 0 | Geographical breakdown of number of members by gender
48 65 1 | Geographical breakdown of number of members of defined benefits schemes
48 65 2 | Geographical breakdown of number of members of defined contributions schemes
48 65 3 | Geographical breakdown of number of members of hybrid schemes
48 65 4 | Geographical breakdown of number of active members
48 65 5 | Geographical breakdown of number of deferred members
48 65 6 | Geographical breakdown of number of retired persons
48 65 7 | Geographical breakdown of number of persons receiving a derived pension
Residual data
48 70 7 | Number of female members
2. | Additional information on non-autonomous pension funds:
Code | Title
Structural data
11 15 1 | Number of enterprises with non-autonomous pension funds, broken down by size classes of members
Balance sheet data: liabilities
48 40 1 | Net technical provisions of non-autonomous pension funds
Residual data
48 72 0 | Number of members of non-autonomous pension funds
Data on internal market and internationalisation
48 66 1 | Geographical breakdown of number of active members of non-autonomous pension funds
48 66 2 | Geographical breakdown of number of deferred members of non-autonomous pension funds
48 66 3 | Geographical breakdown of number of retired persons receiving a pension of non-autonomous pension funds
48 66 4 | Geographical breakdown of number of persons receiving a derived pension of non-autonomous pension funds
Accounting data: profit and loss (income and expenditure) account
48 09 0 | Pension payments by non-autonomous pension funds
3. Information on derivatives and off-balance sheet items.
3. | Information on derivatives and off-balance sheet items. The pilot studies will be carried out in order to assess the relevance and feasibility of obtaining data, taking into account the benefits of the availability of the data in relation to the cost of collection and the burden on business.
SECTION 10
Transitional period
A transitional period cannot be conceded.