Schedule A Contents of Accounts

Article 5.

1. Accounts of the scheme shall -

(a) show a true and fair view of -

(i) the financial transactions of the scheme during the scheme year, and

(ii) the assets and liabilities at the end of the scheme year,

and

(b) include disclosure of significant investment holdings.

2.

(a) The information referred to at paragraph 1(b) need not include -

(i) insurance policies which have been purchased which fully match the pension obligations of the scheme in respect of specific members or other persons and for this purpose a section 53B policy shall be capable of matching a pension obligation,

(ii) liabilities to pay benefits in the future, or

(iii) additional voluntary contributions, if any, under the scheme which are separately invested.

(b) Where additional voluntary contributions are separately invested in the form of a defined contribution scheme they should be disclosed separately from the information referred to in paragraph 1 but accounted for within the accounts of the scheme or t

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