Article 99 of the Pension Plans and Funds Regulation, approved by Royal Decree 304/2004 of 20 February, provides that the Directorate-General for Insurance and Pension Funds may obtain from the management and the (a) depository of any accounting and statistical data, public or reserved, concerning these and the pension funds administered by them, are related to their inspection and guardianship functions, and shall indicate the periodicity with which the Information shall be drawn up and the maximum time limits for delivery.

The experience gained since the promulgation of the Order of 12 March 1996, which approved the models of statistical accounting information to be provided by the pension fund management entities, as well as the new developments (i) regulations, the development of markets and the requirements for statistical accounting information at European level, make it necessary to introduce a number of amendments in order to improve their structure and thus cover all relevant aspects of the the own activity of the pension schemes and funds. Among these changes, it is important to note the significance of these changes.

The entry into force of Royal Decree 1514/2007 of 16 November, approving the new General Accounting Plan represents a set of changes that affect the fulfilment of the accounting obligations of the institutions. pension fund managers, as defined in Article 98 of the Pension Funds and Plans Regulation, approved by Royal Decree 304/2004 of 20 February 2004. In this context, it is necessary to adapt the models of Balance and Loss Account and Profit from the accounting statistical documentation of managers and pension funds, as well as the creation of a new State of change in the Net worth of the pension fund to collect the effects of the entry into force of the new General Accounting Plan.

Furthermore, the information contained in the statistical documentation models of the managers and pension funds is extended to proceed with the referral to the Statistical Office of the European Communities (EUROSTAT) of the the information set out in Annex VII (Detailed module for structural statistics of pension funds) of Regulation (EC) No 295/2008 of the European Parliament and of the Council of 11 March 2008 on statistics the structural Funds, the aim of which is to establish a common framework for the collection, processing, the transmission and evaluation of Community statistics on the structure, activity, competitiveness and performance of the pension fund sector at national, Community and international level.

Also, various regulatory changes have introduced new activities, requirements and obligations of entities that justify extending the areas of information or their breakdown to certain aspects that affect the control, transparency and statistics of the sector. Therefore, taking into account the Pension Plans and Funds Regulation approved by Royal Decree 304/2004 of 20 February 2004, as amended by Royal Decrees 439/2007 of 30 March 2007 and 1684/2007 of 14 December 2007, and additional rules, adapt the accounting statistical information models to collect, inter alia, information on sub-plans in the employment pension schemes, including the sub-plans of the same plan attached to different funds, mobilizations between plans of pensions and other supplementary social security instruments such as the plans of business social forecast and insured forecast plans, profitability, investment characteristics and management and deposit fees.

Also taken into account is the regulation of the cross-border activities of the pension funds of employment contained in Chapter X of the Recast Text of the Pension Funds and Plans Act approved by Royal Decree Legislative 1/2002, of 29 November, which was introduced by Law 11/2006 of 16 May, adapting Spanish legislation to the Transfrontier Activities Regime governed by Directive 2003 /41/EC of the European Parliament and of the Council, of 3 June 2003, concerning the activities and supervision of the pension funds for employment. In this area, the accounting statistical information is adapted to record the impact of these activities on Spanish pension funds that integrate plans from other Member States, and, in turn, according to the rating contained in the Article 47.1 of the recast of the Law, and for statistical purposes, the information relating to employment pension schemes subject to Spanish social and labour law which are attached to pension funds of others is established on an annual basis. Member States.

As for the start of the temporary application, it is expected that the annual accounting documentation of the pension funds and the managing entities for the financial year 2008 shall be presented in accordance with the models approving this Order, and the quarterly accounting statistical documentation of the pension funds shall be payable for the first time by reference to the third quarter of the financial year 2009. The annual reporting models for Spanish employment pension schemes integrated into funds from other Member States shall be applicable to the information for the financial year 2009.

This Order is issued pursuant to Articles 19.7 and 47.1 of the Recast Text of the Pension Plans and Funds Act approved by Royal Decree Legislative 1/2002 of 29 November and of Article 99 of the Plans Regulation and Pension Funds approved by Royal Decree 304/2004 of 20 February.

In its virtue, according to the State Council, I have:

Article 1. Annual accounting statistical information of pension plans and funds.

The annual accounting statistical information for pension plans and funds is made up of the following statistical accounting information models, with the structure set out in Annex I to this Order:

101 Statement sheet of the pension fund.

102 Pension fund data.

301-2 Balance Sheet Presentation Model.

401 Loss and Profit Account Presentation Model.

402 Status of Net Heritage Changes to the integrated plans in the background.

403 Fee Breakdown.

404 Cash Flow Status of Pension Funds.

501 Integrated plan data in the background.

501Bis AD Data from the subplans/collectives integrated into the plan

Bis PD

501 PC Data from joint promotion plans

502 Pension Plan Position Account Presentation Model (or sub plan item. 66 RPFP).

503 Model presentation of the Investor Pension Plan/Fund Position Account.

505 Minimum resource status of the pension plan.

801 Fixed Income Value Portfolio Status.

802 Variable Income Value Portfolio Status.

803 Portfolio status of shares and units in IIC and venture capital entities.

804 Structured Financial Asset Portfolio Status.

805-806 Statement of operations on derivative instruments.

807 State of derivative instruments portfolios.

808 Estate and mortgage credits status.

809 Bank deposit and eurodeposit portfolio.

Pension funds that would not have had pension plans integrated during the financial year should only refer to the model 102 and a certification of such a circumstance, issued by the managing body.

When the actuarial review report of the pension plan has been made, or where appropriate, the financial economic report, in accordance with the current rules, shall be attached a copy of the report to the models indicated.

Article 2. Annual accounting statistical information of pension fund management entities.

The annual accounting statistical information of the pension fund management entities is made up of the following statistical accounting information models, with the structure set out in Annex II to this Order:

101 Statement sheet of the managing entity.

102 Data for the managing entity.

301-2 Balance presentation model.

401 Loss and Profit Account Presentation Model.

501 shareholder relationship with a share of more than ten percent of the subscribed capital.

Pension fund management entities that are insurance entities subject to the control of the General Directorate of Insurance and Pension Funds shall only forward the model 102.

Article 3. Quarterly accounting statistical information of pension plans and funds.

The quarterly accounting statistical information of pension plans and funds is made up of the following statistical accounting information models, with the structure set out in Annex III of this Order:

101 Pension Fund Statement Sheet

301-302 Balance Sheet Presentation Model.

401 Loss and Profit Account Presentation Model.

501 Aggregate data model of pension plans.

801 Fixed Income Value Portfolio Status.

802 Variable Income Value Portfolio Status.

803 Portfolio status of shares and units in IIC and venture capital entities.

804 Structured Financial Asset Portfolio Status.

807 State of derivative instruments portfolios.

808 Estate and mortgage credits status.

809 Bank deposit and eurodeposit portfolio.

The information contained in the 501 models must be completed by adding the corresponding data to all the integrated plans in the fund. The information contained in page 2 of the 501 model shall be payable only in respect of the last quarter of each financial year.

Article 4. Annual accounting statistical information of pension funds of other Member States of the European Economic Area acting in Spain.

The annual accounting information of pension funds in other Member States of the European Economic Area acting in Spain is made up of the following statistical accounting information models, with the structure set out in Annex IV to this Order:

101 T Background Statement Sheet

501 T Data from Spanish pension schemes integrated into funds from other Member States

501 T PC Spanish joint promotion plans integrated into funds from other Member States

Article 5. Frequency of preparation, form and time of submission.

1. The information referred to in Annexes I and II to this Order shall be drawn up annually with reference to each financial year.

The information referred to in Annex III to this Order shall be drawn up on a quarterly basis with reference to each economic quarter, with the exception of the information contained in page 2 of the 501 model that will only be the final quarter of each financial year.

2. The annual information shall be submitted to the Directorate-General for Insurance and Pension Funds within four months of the end of the reference financial year.

The quarterly information contained in Annex III shall be submitted to the Directorate-General for Insurance and Pension Funds within two months of the end of the period to which it is due, except where it is due until 31 August, which may be submitted until 15 September following the end of the period to which it corresponds.

In particular, the documentation relating to the first quarter of the financial year, which collects data relating to the first three months of the financial year, must be sent before 1 June, referring to the second quarter, which collects data from the First half of the year, before 16 September, the third quarter, with data for the first nine months of the financial year, before 1 December and for the fourth quarter, which collects provisional data relating to the completed, before 1 March of the following financial year.

3. In the case of pension funds for employment in other Member States acting in Spain, the model/s 101 T, 501 T and 501 T PC (Annex IV) corresponding to each occupational pension scheme subject to the Spanish social and labour legislation attached to the fund, with reference to each financial year.

The representative of the fund in Spain referred to in Article 46 of the recast of the Law on the Regulation of Pension Plans and Funds shall submit them to the General Directorate of Insurance and Pension Funds within the the four months following the termination of each financial year.

4. The accounting statistical information models shall be submitted in a telematic form, with the exception of models 101 and 101T of pension funds whose presentation is to be made on paper.

Single transient arrangement. Deadline for the reference of the annual accounting statistical documentation for the financial year 2008.

The annual information contained in Annexes I and II to this Order concerning the financial year 2008 shall be submitted to the Directorate-General for Insurance and Pension Funds within six months from the date of the termination of the reference financial year.

Single repeal provision. Regulatory repeal.

As of the entry into force of this order, the Order of 12 March 1996 is hereby repealed, approving the system of statistical information of the accounting institutions of pension funds.

Single end disposition. Entry into force.

This Order shall enter into force on the day following its publication in the Official Gazette of the State and shall apply to the annual accounting statistical information for the financial year 2008.

The quarterly information set out in Annex III to this Order shall apply for the third quarter of the financial year 2009.

The models in Annex IV of data on Spanish employment pension schemes which are integrated into funds from other Member States shall apply for the information relating to the closure of the financial year 2009.

Madrid, February 6, 2009. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

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