The experience gained since the promulgation of the order of 29 December 1993, which approved the statistical-accounting information models to be provided by the pension fund management bodies, has shown the the usefulness of such a system of information, both for an adequate knowledge of the reality of this sector, and in order to complement the instruments necessary to develop the administrative supervision entrusted to the Ministry of Economy and Hacienda por el artícula 24 de la Ley 8/1987, de 8 de june, de Regulación de los Planes y Fondos de Pensions.

the same time, the application of the information models has made it possible to assess the need for different modifications in order to improve their structure and thus cover all relevant aspects of the activity. of the Pension Plans and Funds. Among such modifications, they deserve to be especially highlighted, two, because of their significance:

First. -The need to configure statistical-accounting information in all its aspects, that is, including aspects of patrimonial, financial and actuarial character that belong to the statistical-accounting field and that result essential for the economic and financial analysis of such information.

Second. -The forecast of the presentation of such information in magnetic support, with the primary purpose of facilitating the management entities to fulfill their duty of information and at the same time, to speed up the treatment of the itself by the supervisory authority. The aforementioned magnetic supports have been designed in such a way that the cost of adaptation to them by the managing entities will be minimal, if not non-existent, in a good part of the cases.

For all of the above and under Articles 19.7 of the Law on the Regulation of Pension Plans and Funds and 39.1 of its Rules of Procedure, approved by Royal Decree 1307/1988 of 30 September 1988, this Order is hereby given:

First. Statistical-accounting information of the Pension Plans and Funds. The statistical-accounting information of the Pension Plans and Funds is integrated by the following statistical-accounting information models, with the structure that is collected in Annex I to this Order:

0101 Pension Fund statement sheet.

0102 Data from the Pension Fund.

0301-2 Situation Balance Presentation Model.

0401-2 Loss and Loss Account Presentation Model.

0501 Data from the Integrated Plans in the Pension Fund.

0502 Pension Plan Position Account Presentation Model.

0503 Model of presentation of the Position Account of the Pension Fund (only for open pension funds).

0505 Minimum resource status of the Pension Plan.

0601 Evolution of the Pension Plan Collective.

0801-2 State of the Portfolio of Negotiable Securities (fixed income securities, equity securities and investment fund shares).

0805-6 Statement of Operations on Derivative Products.

When the actuarial review report of the Pension Plan has been carried out or, where applicable, the financial economic report, in accordance with the current regulations, a copy of the report shall be attached to the models indicated.

Pension funds that would not have had pension plans integrated during the financial year should only refer to model 0102 and a certification of such a circumstance, issued by the managing body.

Second. Statistical-accounting information of the pension fund management entities.-The statistical-accounting 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:

0101 Statement sheet of the managing body.

0102 Data for the managing entity.

0301-2 Situation Balance Presentation Model.

0401-2 Loss and Loss Account Presentation Model.

0501 Ratio of shareholders with a share of more than 10 per 100 of the subscribed capital.

Pension fund management entities that are insurance entities subject to the control of the Directorate-General for Insurance shall only forward the model 0102.

Third. Frequency of production, form and time of presentation. The information referred to in this Order shall be drawn up annually with reference to each financial year.

The information must be submitted to the Directorate-General for Insurance in the following four months after the end of the reference financial year.

Statistical-accounting information models shall be presented on paper and magnetic support, except in those models where only one of these formats is required, in accordance with the specifications detailed in the Annexes to this Regulation. Order.

Fourth. Transitional provision-Exceptionally and with reference to the end of the financial year 1995, the time limit for the submission of the information model for Pensions Plans and Funds "Evolution of the Pension Plan Collective" (model 0601) will be extended to on 30 June 1996.

Fifth. The Order of 29 December 1993 is hereby repealed with effect from the entry into force of this Order.

Sixth. Final disposition. This Order shall enter into force on the day following that of its publication in the Official Gazette of the State and shall apply to the statistical accounting information corresponding to the end of the 1995 financial year.

The entities which, at the date of entry into force of this Order, have submitted the statistical accounting information for the financial year 1995, will only be required to submit to the Directorate-General for Insurance the information relating to such an exercise which would not have been declared.

Madrid, 12 March 1996.

SOLBES MIRA

Excmo. Mr Secretary of State for Economic Affairs and Ilmo. Mr. Director General of Insurance.