commiss regul ec septemb implement council regul ec euratom regard definit characterist structur busi statist amend regul ec definit characterist structur busi statist commiss european commun regard treati establish european commun regard council regul ec euratom decemb structur busi statist amend commiss regul ec articl iii thereof regul ec euratom establish common framework product commun statist structur activ perform competit busi commun commiss regul ec decemb definit characterist structur busi statist amend regul ec includ definit structur busi statist characterist list common modul detail modul industri distribut trade construct regul ec euratom structur busi statist council regul ec introduc set characterist credit institut pension fund characterist environment expenditur common definit amend exist definit characterist number enterpris turnov product ad factor cost total purchas good servic definit set regul ec calcul characterist insur servic credit institut pension fund central bank activ implement set definit structur busi characterist insur servic credit institut pension fund order ensur statist data provid commiss compar harmonis good qualiti measur provid regul accord opinion statist programm committe adopt regul articl definit characterist regul ec activ cover annex regul ec euratom activ nace rev class amend set annex section regul definit characterist activ cover annex definit characterist activ cover annex definit characterist activ annex amend set annex section regul articl amend definit characterist regul ec definit characterist annex ii regul articl definit characterist list section annex regul ec euratom annex iii regul articl definit characterist list section annex regul ec euratom annex iv regul articl member state appli amend definit characterist section annex activ nace rev group credit institut classifi nace rev class refer year subsequ year activ nace rev class member state appli definit characterist refer year subsequ refer year member state appli amend definit characterist definit characterist section annex refer year subsequ refer year member state appli definit characterist list section annex regul ec euratom refer year subsequ year appli definit characterist list section annex regul ec euratom refer year subsequ year articl regul enter forc dai public offici journal european union regul bind entireti directli applic member state brussel septemb commiss pedro solb mira member commiss oj page offici journal oj oj oj annex amend definit regul ec insur servic credit institut pension fund nace rev class annex regul ec amend section number enterpris definit code titl number enterpris ad quot enterpris defin section annex regul ec euratom characterist compris pension fund emploi personnel includ pension fund establish legal entiti manag pension fund manag compani insur enterpris financi institut cover annual account institut characterist includ number pension fund establish separ sponsor undertak trade autonom pension fund book reserv system manag ancillari activ employ quot section turnov definit code titl turnov sentenc quot nace rev class titl characterist gross premium written quot replac enterpris defin section annex regul ec euratom titl characterist quot gross premium written quot characterist defin articl direct eec enterpris defin section annex regul ec euratom titl characterist quot total pension contribut quot characterist compris pension contribut due financi year respect pension contract mandatori contribut regular contribut voluntari addit contribut incom transfer contribut link variabl code titl turnov ad quot enterpris defin section annex regul ec euratom quot gross premium written quot calcul gross direct premium written gross reinsur premium accept written premium quot gross premium written quot calcul quot gross premium earn quot aggreg balanc enterpris defin section annex regul ec euratom quot turnov quot total pension contribut calcul pension contribut receiv member pension contribut receiv employ incom transfer pension contribut pension contribut defin benefit scheme pension contribut defin contribut scheme pension contribut hybrid scheme quot section product definit code titl product sentenc quot specif calcul method need nace rev class quot replac quot enterpris defin section annex regul ec euratom product defin gross premium earn total portfolio invest incom servic produc minu gross claim incur exclud claim manag expens capit gain provis enterpris defin section annex regul ec euratom product defin interest receiv similar incom interest payabl similar charg commiss receiv incom share variabl yield secur net profit net loss financi oper oper incom enterpris defin section annex regul ec euratom product defin turnov insur premium payabl invest incom incom insur claim receiv total expenditur pension net chang technic provis enterpris nace class product defin interest receiv similar incom interest payabl similar charg commiss receiv incom share variabl yield secur net profit net loss financi oper oper incom quot link variabl code titl product sentenc ad quot enterpris defin section annex regul ec euratom product calcul life insur gross premium written gross chang provis unearn premium invest incom readjust invest gain realis invest incom particip interest total gross technic provis total net technic provis total net technic provis invest incom readjust invest gain realis invest incom particip interest technic incom net amount incom gross claim payment gross chang provis outstand claim extern intern claim manag expens gain realis invest unrealis gain invest loss realis invest unrealis loss invest gross chang life insur provis bonus rebat net amount chang fund futur appropri part net technic provis shown head life insur reinsur gross premium written gross chang provis unearn premium invest incom readjust invest gain realis invest incom particip interest total gross technic provis total net technic provis total net technic provis invest incom adjust invest gain realis invest incom particip interest technic incom net amount incom gross claim payment gross chang provis outstand claim extern intern claim manag expens gain realis invest loss realis invest bonus rebat net amount chang equalis provis net technic provis shown head enterpris defin section annex regul ec euratom product calcul interest receiv similar incom interest payabl similar charg commiss receiv incom share variabl yield secur net profit net loss financi oper oper incom enterpris defin section annex regul ec euratom product calcul turnov insur premium payabl invest incom incom insur claim receiv total expenditur pension net chang technic provis quot section ad factor cost definit code titl ad factor cost sentenc quot specif calcul method need nace rev class quot replac quot enterpris defin section annex regul ec euratom ad factor cost defin product minu gross reinsur servic receiv minu intermedi consumpt enterpris defin section annex regul ec euratom ad factor cost defin product total purchas good servic enterpris defin section annex regul ec euratom ad factor cost defin product total purchas good servic enterpris nace class ad factor cost defin product total purchas good servic quot link variabl code titl ad factor cost price sentenc ad quot enterpris defin section annex regul ec euratom ad factor cost calcul product intermedi consumpt enterpris defin section annex regul ec euratom ad factor cost calcul product total purchas good servic enterpris defin section annex regul ec euratom ad factor cost calcul product intermedi consumpt total purchas good servic quot section total purchas good servic definit code titl total purchas good servic sentenc quot specif calcul method need nace rev class quot replac quot enterpris defin section annex regul ec euratom total purchas good servic defin gross reinsur servic receiv intermedi consumpt enterpris defin section annex regul ec euratom total purchas good servic defin commiss payabl administr expens oper charg quot link variabl code titl total purchas good servic sentenc ad quot enterpris defin section annex regul ec euratom intermedi consumpt calcul life insur reinsur balanc total gross technic provis total net technic provis total net technic provis invest incom readjust invest gain realis invest incom particip interest commiss extern expenditur good servic depreci fix asset life insur reinsur reinsur balanc total gross technic provis total net technic provis total net technic provis invest incom readjust invest gain realis invest incom particip interest commiss extern expenditur good servic depreci fix asset enterpris defin section annex regul ec euratom intermedi consumpt calcul commiss payabl administr expens oper charg enterpris defin section annex regul ec euratom variabl quot total purchas good servic quot calcul variabl quot total oper expens quot quot annex ii amend definit characterist definit characterist regul ec amend definit characterist replac code titl invest equip plant pollut control special anti pollut accessori quot end pipe quot equip definit capit expenditur method technolog process equip design collect remov pollut pollut air emiss effluent solid wast creation prevent spread measur level pollut treat dispos pollut gener oper activ compani sum expenditur environment domain quot protect ambient air climat quot quot wastewat manag quot quot wast manag quot quot environment protect activ quot quot environment protect activ quot includ quot protect remedi soil groundwat surfac water quot quot nois vibrat abat quot quot protect biodivers landscap quot quot protect radiat quot quot research develop quot quot gener environment administr manag quot quot educ train inform quot quot activ lead indivis expenditur quot quot activ classifi quot includ invest distinct identifi compon supplement exist equip implement end complet product line quot end pipe quot equip invest equip filter separ clean step compos extract pollut product line remov ad facil affect main function product line main purpos function capit expenditur environment protect total expenditur report expenditur report gross cost offset result gener sale market product save made subsidi receiv purchas good valu purchas price exclud deduct vat deduct tax directli link turnov exclud action activ benefici environ environment protect consider includ measur primarili aim health safeti workplac product secur measur reduc pollut product scrap environment adapt product environment polici regul expand legal respons produc cover pollut gener product take care product wast resourc save activ water suppli save energi raw materi primari purpos environment protect activ aim implement nation intern environment polici undertaken cost save reason link compani account definit base account standard appli compani bookkeep complianc eu account standard expenditur qualifi recognit asset link variabl quot total environment protect invest quot sum variabl quot total environment protect expenditur quot sum variabl part gross invest tangibl good tangibl good acquir financi leas definit ad code titl invest equip plant link cleaner technolog quot integr technolog quot definit capit expenditur adapt exist method technolog process equip part thereof design prevent reduc amount pollut creat sourc air emiss effluent solid wast reduc environment impact releas pollut pollut activ sum expenditur environment domain quot protect ambient air climat quot quot wastewat manag quot quot wast manag quot quot environment protect activ quot quot environment protect activ quot includ quot protect remedi soil groundwat surfac water quot quot nois vibrat abat quot quot protect biodivers landscap quot quot protect radiat quot quot research develop quot quot gener environment administr manag quot quot educ train inform quot quot activ lead indivis expenditur quot quot activ classifi quot expenditur report gross cost offset result gener sale market product save made subsidi receiv purchas good valu purchas price exclud deduct vat deduct tax directli link turnov includ capit expenditur involv distinct separ identifi environment part method process technolog equip main purpos function environment protect definit total expenditur environment part method process technolog equip report capit expenditur method process technolog equip integr oper activ product process instal make difficult identifi separ pollut prevent compon case quot integr measur quot environment protect fraction total invest report fraction correspond addit invest vi vi capit expenditur incur environment protect consider altern comparison correspond cheapest altern compani similar function characterist relat environment protect select option standard technolog cheaper environment benefici altern compani measur definit environment protect activ expenditur report exclud action activ benefici environ environment protect consider includ measur primarili aim health safeti workplac product secur measur reduc pollut product scrap environment adapt product environment polici regul expand legal respons produc cover pollut gener product take care product wast resourc save activ water suppli save energi raw materi primari purpos environment protect activ aim implement nation intern environment polici undertaken cost save reason link compani account definit base account standard appli compani bookkeep complianc eu account standard expenditur qualifi recognit asset link variabl quot total environment protect invest quot sum variabl quot total environment protect expenditur quot sum variabl part gross invest tangibl good tangibl good acquir financi leas code titl total current expenditur environment protect definit total current expenditur environment protect expenditur oper maintain activ technolog process equip part thereof design prevent reduc treat elimin pollut pollut air emiss effluent solid wast degrad environ result oper activ compani sum expenditur environment domain quot protect ambient air climat quot quot wastewat manag quot quot wast manag quot quot environment protect activ quot quot environment protect activ quot includ quot protect remedi soil groundwat surfac water quot quot nois vibrat abat quot quot protect biodivers landscap quot quot protect radiat quot quot research develop quot quot gener environment administr manag quot quot educ train inform quot quot activ lead indivis expenditur quot quot activ classifi quot total current expenditur environment protect report gross cost offset result sale market product save subsidi receiv current expenditur sum quot hous expenditur quot quot purchas environment protect servic quot hous expenditur includ current expenditur environment protect purchas environment protect servic unit sum labour cost raw materi consum payment oper leas relat oper mainten environment equip measur monitor pollut level environment manag inform educ environment research develop purchas environment protect servic includ fee charg similar payment organis report unit public privat exchang environment protect servic relat environment impact oper activ compani payment collect treatment wast wastewat payment relat decontamin soil regulatori charg payment environment consult relat environment inform certif oper environment equip purchas good servic valu purchas price exclud deduct vat deduct tax directli link turnov labour expenditur includ gross wage salari includ employ charg social secur cost exclud gener overhead exclud action activ benefici environ environment protect consider includ measur primarili aim health safeti workplac product secur measur reduc pollut product scrap environment adapt product environment polici regul expand legal respons produc cover pollut gener product take care product wast resourc save activ water suppli save energi raw materi primari purpos environment protect activ aim implement nation intern environment polici undertaken cost save reason payment tax fee charg report unit link purchas environment servic relat environment impact oper activ compani govern author earmark revenu financ environment protect activ tax pollut calcul cost item depreci environment equip capit loss due forc replac gener overhead loss incom compensatori charg fine penalti similar relat environment protect activ link compani account definit current expenditur base account standard appli compani bookkeep complianc eu account standard current expenditur includ expenditur capitalis charg profit loss account sum purchas raw materi consum labour cost public fee charg expens extern servic rental leas charg environment protect activ link variabl quot total environment protect invest quot sum variabl quot total environment protect expenditur quot sum variabl part total purchas good servic personnel cost annex iii definit characterist list section annex regul ec euratom structur busi statist credit institut structur variabl code titl number enterpris broken legal statu definit number enterpris variabl broken legal statu incorpor enterpris limit share cooper enterpris public law enterpris branch enterpris head offic eea countri link variabl quot number enterpris broken legal statu quot breakdown number enterpris code titl number enterpris broken resid parent enterpris definit quot parent enterpris quot parent undertak defin articl council direct eec base articl treati consolid account geograph breakdown parent enterpris parent enterpris situat home member state observ enterpris regard domest control parent enterpris situat countri observ enterpris regard foreign control parent enterpris record ultim beneficiari owner ubo enterpris subsidiari parent enterpris includ variabl branch exclud consid part enterpris link variabl quot number enterpris broken resid parent enterpris quot part number enterpris code titl number enterpris broken size class balanc sheet total definit number enterpris variabl broken size class balanc sheet total size class euro common member state defin million euro million euro million euro million euro million euro note balanc sheet total end account year variabl consid link variabl quot number enterpris broken size class balanc sheet total quot breakdown number enterpris code titl number enterpris broken categori credit institut definit number enterpris variabl broken categori credit institut licens bank specialis credit grant institut credit institut breakdown enabl alloc categori credit institut relev nace rev class link variabl quot number enterpris broken categori credit institut quot breakdown number enterpris code titl total number branch broken locat eea countri definit quot branch quot defin articl council direct eec detail commiss commun freedom provid servic interest gener good bank direct geograph breakdown number branch abroad switzerland usa japan countri rest world note activ branch notifi home member state credit institut consider code titl total number financi subsidiari broken locat countri definit quot subsidiari quot subsidiari undertak defin articl council direct eec base articl treati consolid account enterpris scope financi servic enterpris defin chapter methodolog manual statist credit institut includ note geograph breakdown subsidiari singl member state eea countri switzerland usa japan countri rest world level subsidiari consider profit loss account variabl code titl interest receiv similar incom definit variabl defin articl council direct eec note refer articl direct eec link variabl variabl calcul product variabl code titl interest receiv similar incom aris fix incom secur definit variabl defin articl direct eec note refer articl direct eec link variabl variabl part variabl code titl interest payabl similar charg definit variabl defin articl direct eec note refer articl direct eec link variabl variabl calcul product variabl code titl interest payabl similar charg link debt secur issu definit variabl defin articl direct eec note refer articl liabil direct eec link variabl variabl part variabl code titl incom secur definit variabl defin articl direct eec note refer articl aggreg articl aggreg direct eec code titl incom share variabl yield secur definit variabl defin articl direct eec note refer articl direct eec link variabl variabl part variabl calcul product variabl code titl commiss receiv definit variabl defin articl direct eec note refer articl direct eec link variabl variabl calcul product variabl code titl commiss payabl definit variabl defin articl direct eec note refer articl direct eec link variabl variabl calcul total purchas good servic variabl code titl net profit net loss financi oper definit variabl defin articl direct eec note refer articl direct eec link variabl variabl calcul product variabl code titl oper incom definit oper incom shown head note refer articl direct eec link variabl variabl calcul product variabl code titl gener administr expens definit variabl sum quot personnel cost quot variabl quot administr expens quot variabl note refer articl aggreg articl aggreg direct eec code titl administr expens definit administr expens includ variabl note refer articl direct eec link variabl variabl calcul total purchas good servic variabl gener administr expens variabl code titl oper charg definit oper charg includ head note refer articl direct eec link variabl variabl calcul total purchas good servic variabl code titl adjust readjust respect loan advanc provis conting liabil commit definit variabl defin articl direct eec note refer articl direct eec code titl adjust readjust definit variabl defin articl direct eec note refer articl direct eec code titl profit loss ordinari activ definit variabl defin articl council direct eec base articl treati annual account type compani note refer articl direct eec code titl extraordinari profit loss definit variabl defin articl council direct eec base articl treati annual account type compani note refer articl direct eec code titl tax tax profit loss ordinari activ tax extraordinari profit loss tax definit variabl defin articl council direct eec juli base articl treati annual account type compani note refer articl direct eec code titl profit loss financi year definit variabl defin articl council direct eec base articl treati annual account type compani note refer articl direct eec variabl balanc sheet code titl loan advanc custom definit variabl defin articl direct eec note refer articl asset articl asset item direct eec code titl amount ow custom definit variabl defin articl direct eec note refer articl aggreg liabil articl liabil item direct eec code titl total capit reserv definit variabl defin articl direct eec note refer articl aggreg liabil direct eec code titl balanc sheet total definit variabl consist sum item asset side balanc sheet sum item liabil side balanc sheet note refer articl direct eec code titl balanc sheet total broken resid parent enterpris definit balanc sheet total variabl broken resid parent enterpris accord breakdown variabl balanc sheet total split part relat domest control credit institut part relat foreign control enterpris parent enterpris record ultim beneficiari owner ubo link variabl quot balanc sheet total broken resid parent enterpris quot breakdown balanc sheet total code titl balanc sheet total broken legal statu definit balanc sheet total variabl broken legal statu incorpor enterpris limit share cooper enterpris public law enterpris branch enterpris head offic eea countri link variabl quot balanc sheet total broken legal statu quot breakdown balanc sheet total variabl product code titl interest receiv similar incom broken categori cpa definit interest receiv similar incom defin articl direct eec breakdown product base classif product activ financi intermedi servic servic auxiliari financi intermedi variabl broken categori cpa level note refer articl direct eec link variabl quot interest receiv similar incom broken categori cpa quot breakdown quot interest receiv similar incom quot code titl interest payabl similar charg broken categori cpa definit interest payabl similar charg defin articl direct eec breakdown product base classif product activ financi intermedi servic servic auxiliari financi intermedi variabl broken categori cpa level note refer articl direct eec link variabl quot interest payabl similar charg broken categori cpa quot breakdown interest payabl similar charg code titl commiss receiv broken categori cpa definit commiss receiv defin articl direct eec breakdown product base classif product activ financi intermedi servic servic auxiliari financi intermedi variabl broken categori cpa level note refer articl direct eec link variabl quot commiss receiv broken categori cpa quot breakdown quot commiss receiv quot code titl commiss payabl broken categori cpa definit commiss payabl defin articl direct eec breakdown product base classif product activ financi intermedi servic servic auxiliari financi intermedi variabl broken categori cpa level note refer articl direct eec link variabl quot commiss payabl broken categori cpa quot breakdown quot commiss payabl quot variabl internationalis variabl refer busi written branch head offic eea countri code titl geograph breakdown total number eea branch definit quot branch quot defin articl council direct eec decemb detail commiss commun freedom provid servic interest gener good bank direct note perspect host member state total number eea branch broken singl eea countri code titl geograph breakdown interest receiv similar incom definit interest receiv similar incom variabl written host countri branch head offic singl eea countri code titl geograph breakdown balanc sheet total definit balanc sheet total variabl branch establish host countri head offic singl eea countri code titl geograph breakdown interest receiv similar incom freedom provid servic busi eea countri definit interest receiv similar incom variabl written freedom provid servic credit institut authoris home member state singl eea countri code titl geograph breakdown interest receiv similar incom branch busi eea countri definit interest receiv similar incom variabl written branch credit institut authoris home member state eea countri breakdown switzerland usa japan countri rest world code titl geograph breakdown interest receiv similar incom freedom provid servic busi eea countri definit interest receiv similar incom variabl written freedom provid servic credit institut authoris home member state eea countri breakdown switzerland usa japan countri rest world variabl employ code titl number person emploi broken categori credit institut definit number person emploi variabl broken categori credit institut licens bank specialis credit grant institut credit institut breakdown enabl alloc categori credit institut relev nace rev class link variabl quot number person emploi broken categori credit institut quot breakdown number person emploi code titl number women emploi definit number person emploi variabl femal sex link variabl quot number women emploi quot part number person emploi code titl number femal employe definit number employe variabl femal sex link variabl quot number femal employe quot part number employe residu variabl code titl number account broken categori cpa definit number account held credit institut end account year includ breakdown product base classif product activ financi intermedi servic servic auxiliari financi intermedi number account link categori cpa level code titl number loan advanc custom broken categori cpa definit number loan advanc custom end account year includ breakdown product base classif product activ financi intermedi servic servic auxiliari financi intermedi number loan advanc custom link categori cpa level code titl number automat teller machin atm own credit institut definit term quot automat teller machin quot atm includ form machin provid electron bank servic machin withdraw deposit cash dispens make payment transact inquiri exchang monei load multipurpos card oj oj oj oj annex iv definit characterist list section annex regul ec euratom structur busi statist pension fund autonom pension fund structur variabl code titl number enterpris broken size invest definit number enterpris defin variabl broken size class invest invest cover variabl total invest market link variabl variabl quot number enterpris broken size invest quot breakdown variabl quot number enterpris quot code titl number enterpris broken size class member definit number enterpris defin variabl broken size class member member defin variabl quot number member quot note number member end account year consid link variabl variabl quot number enterpris broken size class member quot breakdown variabl quot number enterpris quot code titl number pension scheme definit variabl compris total number pension scheme administr pension fund pension scheme base agreement gener social partner stipul retir benefit grant condit account variabl profit loss account total incom expenditur variabl code titl pension contribut receiv member definit variabl compris pension contribut receiv member due financi year respect pension contract includ mandatori contribut regular contribut voluntari addit contribut link variabl variabl quot pension contribut receiv member quot calcul variabl quot turnov quot code titl pension contribut receiv employ definit variabl compris pension contribut receiv employ due financi year respect pension contract includ mandatori contribut regular contribut voluntari addit contribut link variabl variabl quot pension contribut receiv employ quot calcul variabl quot turnov quot code titl incom transfer definit variabl compris incom transfer transfer receiv pension fund insur compani employe employ choic transfer amount pension right constitut pension fund insur scheme employ pension fund employ link variabl variabl quot incom transfer quot calcul variabl quot turnov quot code titl pension contribut definit variabl compris pension contribut due financi year respect pension contract contribut central local govern individu associ link variabl variabl quot pension contribut quot calcul variabl quot turnov quot code titl pension contribut defin benefit scheme definit variabl compris pension contribut receiv defin benefit scheme due financi year respect pension contract includ regular voluntari contribut link variabl variabl quot pension contribut defin benefit scheme quot calcul variabl quot turnov quot code titl pension contribut defin contribut scheme definit variabl compris pension contribut receiv defin contribut scheme due financi year respect pension contract includ regular voluntari contribut link variabl variabl quot pension contribut defin contribut scheme quot calcul variabl quot turnov quot code titl pension contribut hybrid scheme definit variabl compris pension contribut receiv hybrid scheme due financi year respect pension contract includ regular voluntari contribut note hybrid scheme scheme element defin benefit scheme defin contribut scheme link variabl variabl quot pension contribut hybrid scheme quot calcul variabl quot turnov quot code titl invest incom pf definit variabl compris incom invest readjust invest incom realis unrealis capit gain loss includ rent receiv interest incom dividend realis unrealis capit gain loss link variabl variabl quot invest incom pf quot includ variabl quot capit gain loss quot code titl capit gain loss definit variabl compris incom realis unrealis capit gain loss carri profit loss account capit gain loss aris variat valuat invest begin account period purchas valuat end account period sale earlier link variabl variabl quot capit gain loss quot calcul variabl quot invest incom pf quot code titl insur claim receiv definit variabl compris claim receiv insur reinsur enterpris relat risk cede code titl incom pf definit incom compris incom pension fund pension contribut invest incom pension fund incom commiss incom code titl total expenditur pension definit variabl includ kind expenditur member pension scheme depend outgo transfer expenditur incom relat risk cede insur enterpris cover link variabl quot total expenditur pension quot calcul regular pension payment pension payment lump sum outgo transfer code titl regular pension payment definit variabl compris payment pension regular natur annuiti link variabl variabl quot regular pension payment quot calcul variabl quot total expenditur pension quot code titl pension payment lump sum definit variabl compris payment pension lump sum payment link variabl variabl quot pension payment lump sum quot calcul variabl quot total expenditur pension quot code titl outgo transfer definit variabl compris outgo transfer amount pension right transfer pension fund insur compani employe employ adher pension fund insur scheme employ link variabl variabl quot outgo transfer quot calcul variabl quot total expenditur pension quot code titl net chang technic provis reserv definit variabl compris kind technic provis net reinsur incom outgo transfer technic provis pension fund includ code titl insur premium payabl definit variabl compris total insur premium payabl kind risk cede insur reinsur enterpris code titl total oper expens definit variabl includ cost aris collect pension contribut portfolio manag handl pension payment commiss extern expens good servic personnel cost link variabl quot total oper expens quot calcul personnel cost total purchas good servic code titl tax definit variabl compris direct tax payabl invest incom pension fund includ extern expens good servic personnel cost balanc sheet variabl asset code titl land build pf definit variabl compris land build own pension fund link variabl variabl quot land build pf quot calcul variabl quot total invest pension fund quot code titl invest affili enterpris particip interest pf definit variabl compris share affili undertak debt secur issu loan affili undertak particip interest debt secur issu loan undertak pension fund link virtu particip interest exclud invest includ item link variabl variabl quot invest affili enterpris particip interest pf quot calcul variabl quot total invest pension fund quot code titl share variabl yield secur definit variabl compris kind quot unquot share variabl yield secur includ item link variabl variabl quot share variabl yield secur quot calcul variabl quot total invest pension fund quot base share quot regul market publicli trade share variabl yield secur code titl share trade regul market definit variabl compris share quot exchang market link variabl variabl quot share trade regul market quot part variabl quot share variabl yield secur quot code titl share trade regul market specialis sme definit variabl compris share quot regul market specialis innov high growth compani sme market small medium size busi market smb market parallel market market provid exchang facil list securit small medium size compani trade effici competit link variabl variabl quot share quot regul market specialis sme quot part variabl quot share trade regul market quot code titl publicli trade share definit variabl compris share quot exchang market link variabl variabl quot publicli trade share quot part variabl quot share variabl yield secur quot code titl variabl yield secur definit variabl compris variabl yield secur shown head link variabl variabl quot variabl yield secur quot part variabl quot share variabl yield secur quot code titl unit undertak collect invest transfer secur definit variabl compris kind unit undertak collect invest transfer secur defin council direct eec includ open end fund similar undertak collect invest link variabl variabl quot unit undertak collect invest transfer secur quot calcul variabl quot total invest pension fund quot code titl debt secur fix incom secur definit variabl compris negoti debt secur fix incom secur issu credit institut undertak public bodi includ item secur bear interest rate vari line specif factor interest rate interbank market euromarket regard debt secur fix incom secur link variabl variabl quot debt secur fix incom secur quot calcul variabl quot total invest pension fund quot base debt secur fix incom secur issu public administr debt secur fix incom secur code titl debt secur fix incom secur issu public administr definit variabl compris debt secur fix incom secur issu guarante central local govern public administr link variabl variabl quot debt secur fix incom secur issu public administr quot calcul variabl quot debt secur fix incom secur quot code titl debt secur fix incom secur definit variabl compris debt secur fix incom secur corpor bond link variabl variabl quot debt secur fix incom secur quot calcul variabl quot debt secur fix incom secur quot code titl particip invest pool pf definit variabl compris share held undertak joint invest constitut undertak pension fund manag entrust enterpris independ fund manag link variabl variabl quot particip invest pool pf quot calcul variabl quot total invest pension fund quot code titl loan guarante mortgag loan cover definit variabl compris kind loan pension fund guarante mortgag link variabl variabl quot loan guarante mortgag loan cover quot calcul variabl quot total invest pension fund quot code titl invest definit variabl compris invest part previou invest item deposit credit institut cash short term invest deriv invest link variabl variabl quot invest quot calcul variabl quot total invest pension fund quot code titl total invest pension fund definit variabl sum variabl land build pf invest affili enterpris particip interest pf share variabl yield secur unit undertak collect invest transfer secur debt secur fix incom secur particip invest pool loan guarante mortgag loan cover invest code titl total invest invest quot sponsor enterpris quot definit variabl compris invest sponsor enterpris share sponsor enterpris debt secur issu loan sponsor enterpris sponsor enterpris employ pai contribut pension fund employe link variabl variabl quot total invest invest sponsor enterpris quot part variabl quot total invest pension fund quot code titl total invest market valu definit variabl compris quot total invest quot sum variabl land build pf invest affili enterpris particip interest pf share variabl yield secur unit undertak collect invest transfer secur debt secur fix incom secur particip invest pool loan guarante mortgag loan cover invest market note variabl quot total invest market valu quot deliv variabl quot total invest pension fund quot deliv market code titl asset definit variabl compris asset shown invest balanc sheet variabl liabil code titl capit reserv definit variabl compris capit reserv formal alloc pension beneficiari equiti capit reserv equival fund code titl net technic provis pf definit variabl compris technic provis net reinsur alloc pension beneficiari technic provis valu actuari principl code titl liabil definit variabl compris liabil record capit reserv net technic provis variabl internationalis code titl geograph breakdown turnov definit variabl compris pension contribut defin variabl quot turnov quot due financi year mandatori contribut regular contribut voluntari addit contribut contribut broken countri home countri eu countri eea countri usa canada japan rest world note criterion alloc turnov resid contribut member link variabl variabl quot geograph breakdown turnov quot breakdown variabl quot turnov quot code titl share variabl yield secur broken locat definit variabl compris share variabl yield secur defin variabl quot share variabl yield secur quot broken locat area consid home countri eu countri eea countri usa canada japan rest world note locat share correspond firm issu share incorpor link variabl variabl quot share variabl yield secur broken locat quot breakdown variabl quot share variabl yield secur quot code titl total invest broken locat definit variabl compris total invest defin variabl quot total invest pension fund quot broken locat area consid home countri eu countri eea countri usa canada japan rest world note locat land build defin area asset situat invest unit trust alloc accord inform provid unit trust invest fix incom secur alloc base legal incorpor issuer locat share correspond firm issu share incorpor link variabl variabl quot total invest broken locat quot breakdown variabl quot total invest pension fund quot code titl total invest broken euro euro compon definit variabl compris total invest defin variabl quot total invest pension fund quot broken currenc currenc breakdown consid euro link variabl variabl quot total invest broken euro euro compon quot breakdown variabl quot total invest pension fund quot residu variabl code titl number member definit variabl compris total number member pension scheme defin variabl quot number pension scheme quot administr pension fund includ number activ member defer member retir person link variabl variabl quot number member quot calcul number member defin benefit scheme number member defin contribut scheme number member hybrid scheme number activ member number defer member number retir person code titl number member defin benefit scheme definit variabl compris total number member defin benefit scheme includ number activ member defer member retir person link variabl variabl quot number member defin benefit scheme quot calcul variabl quot number member quot code titl number member defin contribut scheme definit variabl compris total number member defin contribut scheme includ number activ member defer member retir person link variabl variabl quot number member defin contribut scheme quot calcul variabl quot number member quot code titl number member hybrid scheme definit variabl compris total number member hybrid scheme includ number activ member defer member retir person link variabl variabl quot number member hybrid scheme quot calcul variabl quot number member quot code titl number activ member definit variabl compris number member activ contribut pension scheme link variabl variabl quot number activ member quot calcul variabl quot number member quot code titl number defer member definit variabl compris number member left pension scheme retain defer right link variabl variabl quot number defer member quot calcul variabl quot number member quot code titl number retir person definit variabl compris number person receiv pension benefit link variabl variabl quot number retir person quot calcul variabl quot number member quot autonom pension fund code titl number enterpris autonom pension fund definit commiss regul ec definit characterist structur busi statist variabl concern number enterpris constitut book reserv pai pension employe manag autonom pension fund ancillari activ enterpris note enterpris classifi princip activ group activ mention section annex regul ec euratom structur busi statist code titl turnov autonom pension fund definit variabl compris pension contribut respect pension contract made book reserv financi year oj