L177/34 Official Journal of the European Union 17.6.2014 COMMISSION IMPLEMENTING REGULATION (EU) No 643/2014 of 16 June 2014 laying down implementing technical standards with regard to the reporting of national provisions of prudential nature relevant to the field of occupational pension schemes according to Directive 2003/41/EC of the European Parliament and of the Council (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Directive 2003/41/EC of the European Parliament and of the Council of 3 June 2003 on the activities and supervision of institutions for occupational retirement provision () and in particular the fourth subparagraph of Article 20(11) thereof, Whereas: (1)  Directive 2003/41/EC requires Member States to report to the European Insurance and Occupational Pensions Authority (EIOPA) their national provisions of prudential nature relevant to the field of occupational pension schemes which are not covered by the reference to national social and labour law in Article 20(1) of that Direct- ive (hereinafter ‘national prudential provisions’). The requirements laid down in this Regulation do not affect Member State competences as provided for in Directive 2003/41/EC with regard to the national social and labour law applicable to institutions for occupational retirement provision. (2) It is appropriate for EIOPA to make the information reported under this Regulation available on its website to create a centralised source of information at Union level on national prudential provisions. (3) It is acknowledged that Member States can have provisions applicable to occupational pension schemes in areas such as company law, trust law and insolvency law that extend beyond national prudential provisions. The reporting obligation under this Regulation is not intended to provide an exhaustive list of all the legal and regula- tory rules under which occupational pension schemes operate. (4)  Inaccordance with Article 4 of Directive 2003/41/EC, Member States may choose to apply the provisions of Arti- cles 9 to 16 and Articles 18, 19 and 20 of that Directive to the business of occupational retirement provision of insurance undertakings which are covered by Directive 2002/83/EC of the European Parliament and of the Council (3). Member States that availed themselves of this option apply a range of national prudential provisions to insurance undertakings that is different from those applicable to occupational pension schemes. For the Member States that follow this option, the reporting obligation should also include information regarding the assets and liablilities referred to in the second paragraph of Article 7 of Directive 2003/41/EC. (5)  In order to ensure uniform reporting, a template should be provided for competent authorities to use when trans- mitting the requested information to EIOPA. To enable ease of access and comparability of the information trans- mitted, the template list should correspond to the relevant provisions of Directive 2003/41/EC. The template should also facilitate the reporting of national prudential provisions which are not covered in the list, being of a prudential nature but not directly linked to the transposition of Directive 2003/41/EC. (6)  Given the fact that Union law does not harmonise the structures of institutions for occupational retirement provi- sion, there are numerous structures in which retirement provision is organised across the Member States. Compe- tent authorities should report the names of those institutions and indicate the national prudential provisions applicable to the different structural types, where relevant. (7)  The reporting obligation imposed on competent authorities as regards solvency margins and the guarantee fund as laid down in Articles 17a to 17d of Directive 2003/41/EC, is accommodated in the reporting template through Article 17(2) of that Directive. () OJL235,23.9.2003,p. 10. (%) Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance (O] L 345, 19.12.2002, p. 1).