The Commission shall draw up a report on the application of this Directive on the basis of data provided by the Member States within the deadline specified. The categories of employee whose claims may be excluded from the scope of the Directive are listed in an annex. This report, which is provided for in Article 12 of the Directive, gives an analysis of the national laws transposing the Directive in order to provide an assessment of progress made in implementing each of its Articles. It was drawn up in close collaboration with the Member States. Under Belgian law, the concept of insolvency does not tally with that laid down in the Directive.
Danish law gives no cause for objection.
German law contains a number of provisions more favourable for employees than those set out in the Directive. The concept of insolvency does not fully match that set out in the Directive. Greek law does not satisfy the requirements of Article 8 in that it allows the pension fund capital to be divided up between the employees. The requirements of Article 8 of the Directive cannot be met at present under Luxembourg law. The guarantee provided pursuant to Article 8 does not appear to be wholly ensured for rights conferring prospective entitlement.