Pension Funds


The European Central Bank (ECB) has introduced a regulation (2018/231) on statistical reporting requirements for pension funds. The new regulation aims to provide enhanced statistics that will better support the European System of Central Banks (ESCB) in its contribution to the stability of the financial system.

Read the ECB Regulation on Statistical Reporting Requirements for Pension Funds.

Reporting Statistical Data

This regulation requires pension funds to report detailed data on assets, liabilities and membership numbers on a quarterly and annual basis. First reporting will be in December 2019.

The requirements are mandatory for all pension funds resident in Ireland.

The Statistics Division of the Central Bank of Ireland is responsible for the collection, compilation and transmission of this statistical data.

The Central Bank of Ireland must ensure that at least 75 per cent of total assets (rising to 80 per cent in 2022) in the sector are captured in detailed quarterly and annual reporting. The remainder of the pension fund population is subject to annual reporting of reduced data.

The regulation also sets out a requirement to maintain a list of pension funds for statistical purposes. As part of the data collection for pension funds the Bank will collect and transmit this information to the ECB. A subset of the collected information will be published on the ECB website.

Central Bank of Ireland Pension Fund Industry Workshop Presentation | pdf 2090 KB Frequently Asked Questions | pdf 498 KB List of Pension Funds for Statistical Purposes | pdf 97 KB

Reporting Template information

Read more about XBRL Taxonomy information on EIOPA's website.

Download Draft Guidance for the Completion of the Reporting Templates from EIOPA's website.

Sample Reporting Templates | xls 334 KB

Reporting Population Documents

Pension Funds Subject to Detailed Reporting Excel Version | xls 18 KB Pension Funds Subject to Detailed Reporting PDF Version | pdf 265 KB Pension Funds Subject to Reduced Reporting Excel Version | xls 211 KB Pension Funds Subject to Reduced Reporting PDF Version | pdf 1010 KB

Additional Documents

Pension Fund Statistical Reporting Definitions | pdf 593 KB Contact: