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):
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3. | Enterprise characteristics for which annual statistics are to be compiled (for enterprises with non-autonomous pension funds only):
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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:
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2. | Additional information on non-autonomous pension funds:
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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.