Law 62/2003, of December 30, of Fiscal, Administrative and Social Order Measures, provided for in Article 84 the possibility that the Ministry of Economy (today of Economy and Finance) will determine the assumptions and conditions. in which insurance institutions, pension fund managers, insurance brokers and insurance brokerage companies are to submit by telematic means to the Directorate-General for Insurance and Pension Funds the information to which they are obliged in accordance with their specific legislation.

Insurance institutions-including social security mutual societies-pension fund management entities and insurance brokerage brokers and companies are required to supply certain information to the public. General Directorate of Insurance and Pension Funds. Thus, as far as the insurance companies are concerned, this duty of periodic remission of information is carried out, as provided for in Article 20.1 of the recast text of the Law on the Management and Supervision of Private Insurance, approved by the Royal Decree-Law 6/2004 of 29 October, by Article 66 of the Regulation on the Management and Supervision of Private Insurance, approved by Royal Decree 2486/1998 of 20 November 1998. This provision provides in paragraph 4 that insurance institutions shall send to the Directorate-General for Insurance and Pension Funds, among other documents, the statistical-accounting information relating to the financial year. It also provides that institutions required to draw up consolidated accounts must also refer them to the Directorate-General for Insurance and Pension Funds.

In addition to the annual statistical accounting information, in accordance with the specified regulatory article, the following quarterly statistical information is required to send quarterly accounting information to the insurance entities located in one of the The circumstances provided for by this Regulation and the obliging entities of the consolidable groups of insurance institutions shall submit the statistical-accounting information for that period in a semi-annual manner.

In the case of social welfare mutual societies, this obligation to submit information is found in Article 27 of the Social Welfare Mutual Insurance Regulation, approved by Royal Decree 1430/2002, of 27 December.

As far as the duty of information of pension fund management entities is concerned, its regulation is found in Article 19 of the recast of the Law on the Regulation of Pension Plans and Funds, approved by Royal Decree 1/2002 of 29 November 2002 and Article 98 of the Rules of Procedure and Pension Funds, approved by Royal Decree 304/2004 of 20 February 2004. The duty of reference of the models of the annual and quarterly accounting statistical documentation of the managing entities and pension funds is regulated in Order EHA/251/2009 of 6 February, approving the documentation system accounting statistics of the pension fund managing entities.

In application of the possibility of establishing the telematic route as a means of exclusive communication for certain information to be sent to the Directorate General of Insurance and Pension Funds the Order was published EHA/1805/2007 of 28 May 2007 laying down obligations as regards the telematic transmission of the statistical and accounting documentation of insurance institutions, pension fund management entities, and insurance and insurance brokers reinsurance and amending Order EHA/3636/2005 of 11 November establishing the register of the European Union for the Telematics of the Ministry of Economy and Finance. Experience has since been very positive and it is therefore appropriate to extend this approach to new procedures, as monitoring is improved by a faster and more comprehensive analysis of the documentation presented. In addition, new rules have been published in relation to e-government at this time. In particular, Article 6 of Law 11/2007 of 11 July 2007 on the electronic access of citizens to public services enables the public authorities to establish the obligation to communicate with them using only means electronic, where the persons concerned correspond to legal persons or groups of natural persons who, by reason of their economic or technical capacity, professional dedication or other accredited reasons, are guaranteed access and availability of the precise technological means. Article 32 of Royal Decree 1671/2009 of 6 November 2009, which partially develops Law 11/2007, of July 11, provides that the obligation to communicate with the organs of the General Administration of the State by means of electronic may be established by Ministerial Order.

Furthermore, it is necessary to amend the models of the statistical-accounting documentation contained in Annexes I, II and IV of Order EHA/1928/2009 of 10 July, approving the models of the documentation annual, quarterly and consolidated accounting statistics to be sent by the insurance institutions and amending the Order of 16 February of 16 February on the Order EHA/339/2007 on the development of certain provisions of the insurance regulatory rules private. It is incorporated as a new model in the quarterly statistical accounting documentation corresponding to the guarantee fund to supplement the information relating to the solvency of the insurance institutions together with the coverage states technical provisions and solvency margin. A new model of claims is also incorporated in the statistical-accounting documentation of the fourth quarter. In order to achieve a better knowledge of the degree of satisfaction of the clients of the insurance companies, it is important to know the data of the annual activity carried out by the customer services and the client's defenders, In the hope that they will contribute to improving the study of the activities carried out by the different bodies responsible for the attention and resolution of the complaints and complaints of the citizens in relation to the activity of the entities insurers. A new model of inter-company relations is included with the purpose of knowing the structure of the groups in which the entities are integrated, as well as their obligations to consolidate in the commercial and administrative fields. The model 5 for the breakdown of certain headings in the balance sheet is developed to incorporate the detail of the unavailable reserves as well as the periods of liabilities. Model 8.14 is simplified by requiring information regarding the estimated loss and applicable limits not for each investment derivative instrument but for the overall portfolio. The annual statistical-accounting documentation also includes a new page of model 10 for information on the valuation of assets and liabilities in life insurance, real profitability and the interest in calculating the mathematical provision and respective financial durations. The above information should be detailed by portfolios.

Finally, in order to have more information on supplementary social provision, new models have been incorporated to be completed by social security mutual societies in the statistical and accounting documentation. on the implementation of pension commitments.

This Order is dictated by the habilitation contained in Article 32 of Royal Decree 1671/2009 of 6 November 2009, for which Law 11/2007 is partially developed, in Article 66.4 of the Regulation of Management and Supervision of Private Insurance, approved by Royal Decree 2486/1998 of 20 November, and Article 27 of the Social Welfare Mutual Regulation, approved by Royal Decree 1430/2002 of 27 December.

By virtue of the above, with the prior approval of the Minister of the Presidency, I have:

Article 1. Referral of information to the Directorate-General for Insurance and Pension Funds by electronic means.

1. Insurance institutions-including social security funds-and pension fund management entities shall send the statistical-accounting documentation and supporting documents by electronic means which, in accordance with their Specific regulations are required to be submitted to the Directorate-General for Insurance and Pension Funds.

The above obligation affects:

(a) The referral by the insurance institutions-including the social security mutual funds-of the annual statistical accounting information.

b) The remission by the entities required to formulate consolidated accounts of consolidated annual accounting information.

(c) The referral by the insurance institutions-including the social security mutual funds-of the quarterly statistical accounting information.

d) The referral by the obligated entities of the consolidable groups of insurers of the semi-annual statistical accounting information.

e) The referral by the pension fund management entities of the annual accounting-statistical documentation of the managing entities and pension plans and funds, including models 101 and 101T.

f) The referral by the pension fund management entities of the quarterly statistical accounting documentation of pension plans and funds, including model 101.

g) The referral by the insurance institutions-including the social security mutual funds-of the annual accounts, the management report and the general and supplementary audit reports.

h) The referral by the entities required to formulate consolidated accounts of the consolidated annual accounts, the management report and the general and supplementary audit reports.

i) The referral by the pension fund managing entities of the annual accounts, the management report and the audit report of the managing body and the funds managed by it.

(j) The referral by the insurance institutions-including the social security mutual funds-of the report on the effectiveness of the internal control procedures.

k) The referral by the entities required to formulate consolidated accounts of the report on the effectiveness of the internal control procedures applicable to the consolidated group of insurance entities.

l) The referral by the pension fund management entities of the report on the effectiveness of the management institution's internal control procedures.

(m) The referral by the managing entities of pension funds belonging to the same group as the depository of the pension funds managed by it, of the report on the degree of compliance with the separation rules between the managing body and the depository.

n) The referral by the pension fund managing entities of the actuarial review or the economic-financial report of the pension plans.

2. The communications arising from these procedures between the Directorate-General for Insurance and Pension Funds and the insurance institutions and the management of pension funds shall be made exclusively using electronic means. The notifications from the Directorate General for Insurance and Pension Funds will be made by means of the electronic appearance system provided for in Article 40 of Royal Decree 1671/2009 of 6 November 2009, for which the Law is partially developed. 11/2007, July 22, Electronic Access of Citizens to Public Services.

In cases where an e-mail address is provided, an email will be sent to them, in which, prior to their making available, they will be informed of the existence of a notification.

Article 2. Technical requirements.

The technical requirements for the access and use of electronic records shall be those set out in Order EHA/198/2010 of 4 May, which regulates the Electronic Register of the Ministry of Economy and Finance.

Form models for electronic media referrals, as well as the format specifications for web services, will be offered on the website of the website of the Directorate-General for Insurance and Funds Pensions whose address is https://www.sededgsfp.gob.es/.

Article 3. Amendment of Order EHA/1928/2009 of 10 July approving the models of the annual, quarterly and consolidated statistical accounting documentation to be submitted by the insurance institutions and amending the Order EHA/339/2007, (a) of 16 February for the development of certain provisions of the rules governing private insurance.

Annex 1 to this Order includes modified models or new models of the statistical-accounting documentation of insurance institutions, except social security mutual funds (annual and quarterly) provided for in the Annex I of the Order EHA/1928/2009 of 10 July. Annex 2 to this Order includes the modified models or new models of the statistical-accounting documentation of social security (annual and quarterly) mutual insurance funds provided for in Annex II to Order EHA/1928/2009 of 10 July. Annex 3 to this Order includes the new models of the accounting statistical documentation to be completed by the social welfare insurance mutual funds, which are added to those provided for in Annex IV to the Order EHA/1928/2009, dated July 10.

Single repeal provision. Regulatory repeal.

Order EHA/1805/2007, dated 28 May 2007, establishing obligations for the telematic transmission of the statistical and accounting documentation of insurance companies, the managing entities of funds, is hereby repealed. of pensions, and insurance and reinsurance brokers, and amending Order EHA/3636/2005 of 11 November establishing the telematic register of the Ministry of Economic Affairs and Finance.

Single end disposition. Entry into force.

1. This provision shall enter into force on the day following that of its publication in the Official Gazette of the State, except as provided for in paragraph 2 below.

2. The information contained in the models in Annexes 1 and 2 shall apply from the annual statistical accounting documentation for the financial year 2009 and for the second quarter of 2010. The information contained in the models in Annex 3 shall apply to the annual statistical accounting documentation of insurance contracts which implement pension commitments from the financial year 2010 and the second corresponding to the second quarter 2011.

Madrid, July 5, 2010. -Vice President Segunda del Government and Minister of Economy and Finance, Elena Salgado Méndez.

ANNEX I

Statistical-accounting documentation models of insurance institutions, except social forecasting mutuals

ANNEX II

Statistical-accounting documentation models of social forecasting mutual societies

ANNEX III

Statistical-accounting documentation models for insurance contracts that implement pension commitments