Common Position (EC) No 48/2002 of 20 June 2002 adopted by the Council, acting in accordance with the procedure referred to in Article 251 of the Treaty establishing the European Community, with a view to adopting a regulation of the European Parliament and of the Council amending Council Regulation (EC, Euratom) No 58/97 concerning structural business statistics (Text with EEA relevance)
Date: 2002-06-20
Institutions: Council of the European Union
Subjects: EU statistics, branch of activity, business policy, company structure, competitiveness, credit institution, economic statistics, financial institution, insurance company, pension scheme

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Official Journal of the European Communities

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I

(Information)

COUNCIL

COMMON POSITION (EC) No 48/2002

adopted by the Council on 20 June 2002

with a view to adopting Regulation (EC) No . . ./2002 of the European Parliament and of the
. . . amending Council Regulation (EC, Euratom) No 58/97 concerning structural
Council of

business statistics

(2002/C 228 E/01)

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
EUROPEAN UNION,

Having regard to the Treaty establishing the European
Community, and in particular Article 285 thereof,

Having regard to the proposal from the Commission (1),

Having regard to the opinion of the Economic and Social
Committee (2),

Having regard to the opinion of the European Central Bank (3),

Acting in accordance with the procedure laid down in Article
251 of the Treaty (4),

Whereas:

(3) The operation and development of the internal market
has increased the need for information measuring its
effectiveness,
in particular in the sectors of credit insti-
tutions, pension funds, other financial intermediation and
activities auxiliary to financial intermediation.

(4) The liberalisation of

trade in financial
services necessitates business statistics in the financial
services area to support the trade negotiations.

international

(5) The

compilation of national and regional accounts
according to Council Regulation (EC) No 2223/96 of 25
of June 1996 on the European system of national and
requires
regional
comparable, complete and reliable business statistics in
the financial services area.

the Community (6)

accounts

in

(1) Council Regulation (EC, Euratom) No 58/97 (5) established
a common framework for the collection, compilation,
transmission and evaluation of Community statistics on
the structure, activity, competitiveness and performance
of businesses in the Community.

(6) The introduction of the single currency will have a major
impact on the structure of the financial services industry
and the cross-border flows of capital, which stresses the
the
importance of
internal market and internationalisation.

information on competitiveness,

(2) Developments in Community monetary, economic and
social integration require the extension of the common
institutions, pension funds, other
framework to credit
financial
to
financial intermediation.

intermediation and

activities

auxiliary

(7) The

the
smooth conduct of policies pursued by
competent authorities relating to prudential supervision
of credit
the financial
system implies the need for additional
information on
credit institutions and related services.

institutions and the stability of

(1) OJ C 154 E, 29.5.2001, p. 129 and OJ C 332 E, 27.11.2001,

p. 340.

(2) OJ C 260, 17.9.2001, p. 54.
(3) OJ C 131, 3.5.2001, p. 5.
(4) Opinion of the European Parliament of 13 June 2001 (OJ C 53 E,
(not yet
Journal) and decision of the European

28.2.2002, p. 213), Council Common Position of
published in the Official
Parliament of . . . (not yet published in the Official Journal).

. . .

(5) OJ L 14, 17.1.1997, p. 1. Regulation as last amended by Regulation

(EC, Euratom) No 410/98 (OJ L 52, 21.2.1998, p. 1).

(8) A developing pension funds sector could help to boost
the capital markets through increasingly taking advantage
of the liberalisation of investment rules.

(6) OJ L 310, 30.11.1996, p. 1. Regulation as last amended by Regu-
lation (EC) No 359/2002 of the European Parliament and of the
Council (OJ L 58, 28.2.2002, p. 1).

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(9) Decision No 2179/98/EC of the European Parliament and
of the Council of 24 September 1998 on the review of
the European Community programme of policy action in
relation to the environment and sustainable development
‘Towards sustainability’ (1) reiterated the need for reliable
and comparable data, statistics and indicators as a key
tool for the evaluation of the cost of compliance with
environmental regulations.

Euratom (2),

(10) The Statistical Programme Committee set up by Decision
Advisory
89/382/EEC,
Committee set up by Directive 77/780/EEC (3),
the
Committee on Monetary, Financial
and Balance of
Payments Statistics set up by Decision 91/115/EEC (4)
and the
set up by Directive
91/675/EEC (5) having been consulted,

Insurance Committee

Banking

the

HAVE ADOPTED THIS REGULATION:

Article 1

Regulation (EC, Euratom) No 58/97 is hereby amended as
follows:

1.

in Article 5 the following indents shall be added:

‘— a detailed module for structural statistics on credit insti-

tutions defined in Annex 6,

— a detailed module for structural statistics on pension

funds defined in Annex 7.’;

2. the texts of Annexes 6 and 7, as set out in the Annex to

this Regulation, shall be added.

Article 2

Annex 1 to Regulation (EC, Euratom) No 58/97 shall be
amended as follows:

shall be decided in
division 67 are to be compiled,
accordance with the procedure laid down in Article 13 of
this Regulation.’;

2. section 8 shall be replaced by the following:

‘Section 8

Transmission of results

1. The results are to be transmitted within 18 months of
the end of the calendar year of the reference period,
except for NACE Rev. 1 activity class 65.11 and the
activities of NACE Rev. 1 covered by Annexes 5, 6
and 7. For NACE Rev. 1 activity class 65.11 the trans-
mission delay is 10 months. For the activities covered by
Annexes 5, 6 and 7 the transmission delay is laid down
in these Annexes. However the transmission delay of the
results on the activity classes covered by NACE Rev. 1
group 65.2 and division 67 shall be decided in
accordance with the procedure laid down in Article 13
of this Regulation.

2. Except

for divisions 65 and 66 of NACE Rev. 1,
preliminary national results or estimates are transmitted
within 10 months of the end of the calendar year of the
reference period for the enterprise statistics compiled for
the characteristics listed below:

12 11 0 (turnover)

16 11 0 (number of persons employed).

These preliminary results or estimates are to be broken
down to NACE Rev. 1 three-digit level (group), except for
sections H, I and K of NACE Rev. 1, for which they are to
be broken down according to the groupings laid down in
section 9. For division 67 of NACE Rev. 1, the transmission
of preliminary results or estimates shall be decided in
accordance with the procedure laid down in Article 13 of
this Regulation.’;

3.

in section 9, section J shall be replaced by the following:

1.

in section 5, the following sentence shall be added:

Financial intermediation

‘Section J

‘However the first reference year for which statistics on the
activity classes covered by NACE Rev. 1 group 65.2 and

(1) OJ L 275, 10.10.1998, p. 1.
(2) OJ L 181, 28.6.1989, p. 47.
(3) OJ L 322, 17.12.1977, p. 30. Directive as last amended by
Directive 98/33/EC of the European Parliament and the Council
(OJ L 204, 21.7.1998, p. 29).

(4) OJ L 59, 6.3.1991, p. 19. Decision as last amended by Decision

96/174/EC (OJ L 51, 1.3.1996, p. 48).

(5) OJ L 374, 31.12.1991, p. 32.

To enable Community statistics to be compiled, Member
States will
results broken
down to the classes of NACE Rev. 1.’;

transmit component national

4.

in section 10(1) the first sentence shall be replaced by the
following:

‘Member States will provide the Commission with a report
relating to the definition,
structure and availability of
information on statistical units which are classified under
sections M to O of NACE Rev. 1.’

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Article 3

Annex 2 to Regulation (EC, Euratom) No 58/97 shall be
amended as follows:

1.

in section 4(3) the following characteristic shall be inserted
after the variable 21 11 0 (investment in equipment and
plant
for pollution control, and special anti-pollution
accessories (mainly end-of-pipe equipment)):

‘21 12 0 — Investment in equipment and plant linked to
cleaner technology (“integrated technology”) (*)’;

2. the footnote in section 4(3) shall be replaced by the

following:

in a Member State,

the Community total,

‘(*) If the total amount of the turnover or the number of
persons employed in a division of NACE Rev. 1,
sections C to E, represent,
less
than 1 % of
the information
necessary for the compilation of statistics relating to
characteristics 21 11 0, 21 12 0, 22 11 0 and 22 12 0
need not be collected for the purposes of this Regu-
lation. If necessary for Community policy requirements,
the Commission may, in accordance with the procedure
laid down in Article 13 of this Regulation, request ad
hoc collection of these data.’;

3.

in section 4(4) the following characteristic shall be inserted
after variable 20 31 0 (Purchases of electricity (in value)):

‘21 14 0 — Total current expenditure on environmental
protection (*)’;

4.

in section 4(4), the following footnote shall be added:

in a Member State,

the Community total,

‘(*) If the total amount of the turnover or the number of
persons employed in a division of NACE Rev. 1,
sections C to E, represent,
less
than 1 % of
the information
necessary for the compilation of statistics relating to
characteristic 21 14 0 need not be collected for the
purposes
for
Community policy requirements, the Commission may,
in accordance with the procedure laid down in Article
13 of this Regulation, request ad hoc collection of these
data.’;

this Regulation.

necessary

of

If

4. The statistics on characteristic 21 12 0 are to be
characteristic

compiled
The
21 14 0 are to be compiled every three years.’;

statistics

yearly.

on

6.

in section 7, paragraph 6 shall be replaced by the following:

‘6. The results for characteristics 21 11 0, 21 12 0 and
21 14 0, are to be broken down to the NACE Rev. 1
two-digit level (division).’;

7.

in section 7, the following paragraph shall be added:

‘7. The results for characteristics 21 11 0, 21 12 0 and
21 14 0, are to be broken down to the following
environmental domains: protection of ambient air and
climate, wastewater management, waste management,
and other
environmental protection activities. The
results for the environmental domains shall be broken
down to NACE Rev. 1 two-digit level (division).’;

8.

in section 9, the following characteristic shall be inserted:

‘21 11 0 — Investment
for
pollution control, and special anti-pollution accessories
(mainly end-of-pipe equipment)’.

in equipment

and plant

The following comment shall be added for characteristics
21 11 0, 21 12 0 and 21 14 0:

‘Only specific breakdown on the environmental domains
“Biodiversity and landscape”, “Soil and groundwater”.’;

9.

in section 10, the following sentence shall be added:

‘For the compilation of statistics on characteristics 21 12 0
and 21 14 0 this transitional period may be extended by a
further period of up to four years in accordance with the
procedure laid down in Article 13 of this Regulation.’

5.

in section 5, the following paragraphs shall be added:

Article 4

‘3. The first reference year for which statistics on charac-
teristics 21 12 0 and 21 14 0 are to be compiled is the
calendar year 2001.

This Regulation shall enter
into force on the 20th day
following its publication in the Official Journal of the European
Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at . . .

For the European Parliament

The President

For the Council

The President

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Official Journal of the European Communities

25.9.2002

ANNEX

‘ANNEX 6

A DETAILED MODULE FOR STRUCTURAL STATISTICS ON CREDIT INSTITUTIONS

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 credit institutions sector. This
module includes a detailed list of characteristics on which statistics are to be compiled in order to improve knowledge
on the national, Community and international development of the sector of credit institutions.

Section 2

Scope

The statistics to be compiled shall relate to the domains referred to in points (i), (ii) and (iii) of Article 2 of this
Regulation, and in particular to:

1. the detailed analysis of the structure, activity, competitiveness and performance of credit institutions;

2. the development and distribution of total business and business per product, international activities, employment,

capital and reserves, and other assets and liabilities.

Section 3

Coverage

1. The statistics are to be compiled for the activities of credit institutions within the scope of NACE Rev. 1 classes 65.12

and 65.22.

2. The statistics are to be compiled for the activities of all credit institutions referred to in Article 2(1)(a) and (2) of
Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and
other financial institutions (1), with the exemption of central banks.

3. Branches of credit institutions referred to in Article 24 of Directive 2000/12/EC of the European Parliament and of
the Council of 20 March 2000, relating to the taking-up and pursuit of the business of credit institutions (2) whose
activity falls within the scope of NACE Rev. 1 classes 65.12 and 65.22, are to be assimilated to the credit institutions
referred to in paragraph 2.

Section 4

Characteristics

The characteristics are listed below. The characteristics in italics are also included in the common module lists of Annex
1. When characteristics are derived directly from the annual accounts, accounting years ending within a reference year
shall be assimilated to the said reference year.

The list includes:

(i) characteristics listed in Article 4 of Directive 86/635/EEC: asset side of the balance sheet: item 4; liability side of the

balance sheet: items 2(a) + 2(b) as an aggregate, items 7 + 8 + 9 + 10 + 11 + 12 + 13 + 14 as an aggregate;

(ii) characteristics listed in Article 27 of Directive 86/635/EEC: item 2, items 3(a) + 3(b) + 3(c) as an aggregate, item
3(a), item 4, item 5, item 6, item 7, items 8(a) + 8(b) as an aggregate, item 8(b), item 10, items 11 + 12 as an
aggregate, items 9 + 13 + 14 as an aggregate, items 15 + 16 as an aggregate, item 19, items 15 + 20 + 22 as an
aggregate, item 23;

(1) OJ L 372, 31.12.1986, p. 1. Directive as last amended by Directive 2001/65/EC of the European Parliament and of the Council (OJ L

283, 27.10.2001, p. 28).

(2) OJ L 126, 26.5.2000, p. 1. Directive as last amended by Directive 2000/28/EC (OJ L 275, 27.10.2000, p. 37).

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(iii) the following additional characteristics:

Code

Title

Comment

11 11 0

11 11 1

11 11 4

11 11 6

11 11 7

11 21 0

11 41 1

11 51 0

42 11 0

42 11 1

42 12 1

12 12 0

13 11 0

13 31 0

12 14 0

12 15 0

15 11 0

43 30 0

43 31 0

43 32 0

44 11 0

44 12 0

44 13 0

44 14 0

45 11 0

45 21 0

45 22 0

Structural data

Number of enterprises

Number of enterprises broken down by legal status

Number of enterprises broken down by residence of the
parent enterprise

Number of enterprises broken down by size classes of
the balance sheet total

Number of enterprises broken down by category of
credit institutions

Number of local units

Total number of branches broken down by location in
non-EEA countries

Total number of financial subsidiaries broken down by
location in other countries

Accounting data: profit and loss account

Interest receivable and similar income

Interest
fixed-income securities

receivable and similar

income arising from

Interest payable and similar charges linked to debt
securities in issue

Production value

Total purchases of goods and services

Personnel costs

Value added at basic prices

Value added at factor cost

Gross investment in tangible goods

Accounting data: balance sheet

Balance sheet total (CI)

Optional

Balance sheet
residence of the parent enterprise

total broken down according to the

Balance sheet total broken down by legal status

Data by product

Interest receivable and similar income broken down by
(sub)categories of the CPA

Optional

Interest payable and similar charges broken down by
(sub)categories of the CPA

Optional

Commissions receivable broken down by (sub)categories
of the CPA

Optional

Commissions payable broken down by (sub)categories
of the CPA

Optional

Data on the internal market and international-
isation

Geographical breakdown of the total number of EEA
branches

Geographical breakdown of
similar income

interest

receivable and

Geographical breakdown of balance sheet total

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45 31 0

45 41 0

45 42 0

16 11 0

16 11 1

16 11 2

16 13 0

16 13 1

16 14 0

47 11 0

47 12 0

47 13 0

Code

Title

Comment

Geographical breakdown of
receivable and
similar income via the freedom to provide services
business (in other EEA countries)

interest

Optional

Geographical breakdown of
similar
countries)

income via branch business

interest

receivable and
(in non-EEA

Optional

Geographical breakdown of
receivable and
similar income via the freedom to provide services
business (in non-EEA countries)

interest

Optional

Data on employment

Number of persons employed

Number of persons employed broken down by category
of credit institutions

Number of women employed

Number of employees

Number of female employees

Number of employees in full-time equivalent units

Residual data

Number of accounts broken down by (sub)categories of
the CPA

Number of loans and advances to customers broken
down by (sub)categories of the CPA

Optional

Optional

Number of automatic teller machines (ATM) owned by
credit institutions

(iv) characteristics for which yearly regional statistics are to be compiled:

Code

Title

Comment

11 21 0

13 32 0

16 11 0

Number of local units

Wages and salaries

Number of persons employed

Optional

Section 5

First reference year

The first reference year for which annual statistics are to be compiled for the characteristics listed in section 4 is the
calendar year 2001.

Section 6

Production of results

1. The results are to be broken down to the following NACE Rev. 1 classes: 65.12 and 65.22, separately.

2. The results of the regional statistics are to be broken down to NACE Rev. 1 four-digit level (classes) and level 1 of

the nomenclature of territorial units (NUTS).

Section 7

Transmission of results

The transmission delay of the results shall be decided in accordance with the procedure laid down in Article 13 of this
Regulation. It shall not be longer than 10 months from the end of the reference year.

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Committee for Monetary, Financial and Balance of Payments Statistics

Section 8

The Commission shall inform the Committee for Monetary, Financial and Balance of Payments Statistics 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

1.

For the activities covered by this Annex, the Commission will institute the following pilot studies to be carried out
by Member States:

(a)

information on derivatives and off-balance sheet items;

(b) information on the distribution networks;

(c)

information needed to break down the transactions of credit institutions according to prices and volumes.

2. The pilot studies are to 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

For the purposes of this detailed module, the transitional period will not exceed three years from the beginning of the
first reference year for the compilation of the statistics indicated in section 5.

A DETAILED MODULE FOR STRUCTURAL STATISTICS ON PENSION FUNDS

ANNEX 7

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 shall relate to the domains referred to in points (i), (ii) and (iii) of Article 2 of this
Regulation, and in particular to:

1. the detailed analysis of the structure, activity, competitiveness and performance of pension funds;

2. 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. 1 class 66.02. This class covers the

activities of autonomous pension funds.

2. Some statistics are to be compiled for enterprises with non-autonomous pension funds which are carried out as

ancillary activities.

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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 common module lists of Annex 1. 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 yearly statistics are to be compiled (for enterprises with

autonomous pension funds only):

Code

Title

Comment

11 11 0

11 11 8

11 11 9

11 61 0

12 11 0

48 00 1

48 00 2

48 00 3

48 00 4

48 00 5

48 00 6

48 00 7

48 01 0

48 01 1

48 02 1

48 02 2

12 12 0

12 14 0

12 15 0

48 03 0

48 03 1

48 03 2

48 03 3

48 04 0

48 05 0

48 06 0

13 11 0

13 31 0

15 11 0

48 07 0

Structural data

Number of enterprises

Number of
investments

enterprises broken down by size of

Number of enterprises broken down by size classes of
members

Number of pension schemes

Optional

Accounting data: profit and loss
expenditure) account

(income and

Turnover

Pension contributions receivable from members

Pension contributions receivable from employers

Incoming transfers

Other pension contributions

Pension contributions to defined benefits schemes

Pension contributions to defined contributions schemes

Pension contributions to hybrid schemes

Optional

Investment income (PF)

Capital gains and losses

Insurance claims receivable

Other income (PF)

Production value

Value added at basic prices

Value added at factor cost

Total expenditure on pensions

Regular pensions payments

Pension payments of lump sums

Outgoing transfers

Net change in technical provisions (reserves)

Insurance premiums payable

Total operational expenses

Total purchases of goods and services

Personnel costs

Gross investment in tangible goods

All taxes

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Code

Title

Comment

48 11 0

48 12 0

48 13 0

48 13 1

48 13 2

48 13 3

48 13 4

48 14 0

48 15 0

48 15 1

48 15 2

48 16 0

48 17 0

48 18 0

48 10 0

48 10 1

48 10 4

48 20 0

48 30 0

48 40 0

48 50 0

48 61 0

48 62 0

48 63 0

48 64 0

Balance sheet data: assets

Land and buildings (PF)

Investments in affiliated enterprises and participating
interests (PF)

Shares and other variable-yield securities

Shares traded on a regulated market

Shares traded on a regulated market specialised in SMEs

Non-publicly traded shares

Other variable yield securities

Units in undertakings for collective investment in trans-
ferable securities

Debt securities and other fixed-income securities

Debt securities and other fixed-income securities issued
by public administrations

Optional

Other debt securities and other fixed income securities

Optional

Participation in investment pools (PF)

Loans guaranteed by mortgages and other loans not
covered elsewhere

Other investments

Total investments of pension funds

Total
enterprise”

investments

invested

in

the

“sponsoring

Total investments at market values

Other assets

Balance sheet data: liabilities

Capital and reserves

Net technical provisions (PF)

Other liabilities

Data on the internal market and international-
isation

Geographical breakdown of turnover

Shares and other variable-yield securities broken down
by location

Optional

Total investments broken down by location

Optional

Total investments broken down into euro and non-euro
components

Data on employment

16 11 0

Number of persons employed

48 70 0

48 70 1

48 70 2

48 70 3

Residual data

Number of members

Number of members of defined benefits schemes

Number of members of defined contributions schemes

Number of members of hybrid schemes

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Code

Title

Comment

48 70 4

48 70 5

48 70 6

Number of active members

Number of deferred members

Number of retired persons

3. Enterprise characteristics for which yearly statistics are to be compiled (for enterprises with non-autonomous pension

funds only):

Code

11 15 0

48 08 0

Title

Comment

Number of enterprises with non-autonomous pension
funds

Turnover of non-autonomous pension funds

Optional

Section 5

First reference year

The first reference year for which annual statistics are to be compiled for the characteristics listed in section 4 is the
calendar year 2002.

Section 6

Production of results

1. The results for the characteristics listed in section 4(2) are to be broken down according to the NACE Rev. 1,

four-digit level (class).

2. The results for the characteristics listed in section 4(3) are to be broken down according to the NACE Rev. 1 section

level.

Section 7

Transmission of results

The results are to be transmitted within 12 months from the end of the reference year.

Section 8

Insurance Committee

The Commission shall
inform the Insurance 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

Comments

11 71 0

11 72 0

48 65 0

Number of enterprises with members in other EEA
countries

Number of enterprises with active members in other
EEA countries

Geographical breakdown of number of members by
gender

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Official Journal of the European Communities

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Code

Title

Comments

48 65 1

48 65 2

48 65 3

48 65 4

48 65 5

48 65 6

48 65 7

48 70 7

Geographical breakdown of number of members of
defined benefits schemes

Geographical breakdown of number of members of
defined contributions schemes

Geographical breakdown of number of members of
hybrid schemes

Geographical breakdown of number of active members

Geographical
members

breakdown of number of

deferred

Geographical breakdown of number of retired persons

Geographical
receiving a derived pension

breakdown of number

of persons

Number of female members

2. Additional information on non-autonomous pension funds:

Code

Title

Comments

11 15 1

48 40 1

48 72 0

48 66 1

48 66 2

48 66 3

48 66 4

Number of enterprises with non-autonomous pension
funds, broken down by size classes of members

Net technical provisions of non-autonomous pension
funds

Number of members of non-autonomous pension funds

Geographical breakdown of number of active members
of non-autonomous pension funds

breakdown of number of
Geographical
members of non-autonomous pension funds

deferred

Geographical breakdown of number of retired persons
receiving a pension of non-autonomous pension funds

Geographical
receiving
a
pension funds

of persons
breakdown of number
derived pension of non-autonomous

48 09 0

Pension payments by non-autonomous pension funds

3. Information on derivatives and off-balance sheet items.

The pilot studies shall 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

For the purposes of this detailed module, the transitional period will not exceed three years from the beginning of the
first reference year for the compilation of the statistics indicated in section 5. This period may be extended by a further
period of up to three years in accordance with the procedure laid down in Article 13 of this Regulation.’

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25.9.2002

STATEMENT OF THE COUNCIL'S REASONS

I. INTRODUCTION

1. On 25 January 2001, the Commission forwarded to the Council a proposal for a Regulation of the
European Parliament and of the Council amending Regulation (EC, Euratom) No 58/97 concerning
structural business statistics.

2. The above proposal is based on Article 285 of the Treaty according to which the procedure of

co-decision with the European Parliament prescribed in Article 251 of the Treaty applies.

3. The European Central Bank adopted its opinion on 6 April 2001.

4. The European Parliament adopted its amendments to the proposal on 13 June 2001.

5. The Economic and Social Committee adopted its opinion on 11 July 2001.

6. On 27 September 2001, the Commission submitted to the Council, pursuant to Article 250(2) of
the EC Treaty, an amended proposal incorporating all amendments of the European Parliament.

7. On 20 June 2002, the Council adopted its Common Position pursuant to Article 251 of the Treaty.

II. OBJECTIVE OF THE PROPOSAL

The purpose of the proposal is to modify Regulation (EC, Euratom) No 58/97 on structural business
statistics to extend its scope to credit institutions, pension funds, other financial intermediation and
activities auxiliary to financial intermediation.

In particular, the proposal extends the coverage of Annex 1 to the Regulation to other financial
intermediation (NACE Rev. 1 group 65.2) and activities auxiliary to financial intermediation (NACE
Rev. 1 division 67), introduces in Annex 2 to the Regulation two new characteristics on environmental
expenditure, and adds two new Annexes, covering credit institutions and pension funds.

III. ANALYSIS OF THE COMMON POSITION

The Common Position closely follows the Commission's amended proposal, which itself incorporates
all
to the
Commission's amended proposal as follows.

the European Parliament's amendments. The Council has

introduced amendments

In Article 3(9) the possibility of extending the transitional period for compiling statistics on charac-
teristics 21 12 0 and 21 14 0 is increased from three years to four. This is necessary to ensure that
sufficient time is allowed for all national statistical institutes to make the appropriate arrangements to
collect data on these characteristics.

In the new Annex 6 added to Regulation (EC, Euratom) No 58/97, the Council does not accept
European Parliament Amendment 4 and reinstates the Commission's original proposal: the variables
45 31 0, 45 41 0 and 45 42 0 will be optional instead of mandatory, since they are not essential.

A number of amendments are introduced by the Council in the new Annex 7, reflecting the difficulty
for a number of Member States in collecting detailed data on pension funds:

variables 11 61 0, 48 15 1 and 48 15 2 will be optional, as these variables are not essential to a study
of the performance of pension funds and the costs of their collection may outweigh the benefits;

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Official Journal of the European Communities

C 228 E/13

investments broken down into euro and non-euro
the title of variable 48 64 0 will read ‘Total
components’, so as to ensure adequate information on currency breakdown without entailing an
unnecessary burden on enterprises;

variables 11 71 0, 48 65 0, 48 70 7, 11 15 1, 48 40 1 and 48 72 0 are moved to the pilot studies, to
allow for an assessment of the relevance and feasibility of collecting data on these characteristics. A
number of Member States note that data on these characteristics are not currently available and pilot
studies are therefore necessary before they could be included in the mandatory data; and

in Section 5, the first reference year will be 2002 instead of 2001, reflecting the likely date of entry
into force of the Regulation.

IV. CONCLUSION

The Council considers that the modifications introduced in its Common Position are fully in line with
the objectives of the proposed regulation. They achieve the appropriate balance between the need for
detailed data in order to perform the analysis of the relevant business sectors and the desire to
minimise the cost of collection and the burden on enterprises.