Article 10.

1.

(a) The member's date of entry into membership of the trust RAC and the date of the member's normal pensionable age, and

(b) The amount of contributions paid by or in respect of the member of the trust RAC and the amount of any transfer payment received on behalf of the member from another trust RAC or retirement annuity contract approved under section 784 or 785 of the Taxes Consolidation Act 1997, between the current and previous dates specified.

2.

(a)

(i) The accumulated value as at a specified date of the contributions and transfers in respect of accrued rights paid, credited or received on behalf of the member by the trust RAC to provide benefits payable at or from normal pensionable age or death thereafter. The value must be expressed on the assumption, which must be stated, that the member does not receive benefits under the rules of the trust RAC before normal pensionable age and it must not include any estimate of bonus, interest or other additions after the specified date other than those which are explicitly guaranteed under the policy of assurance or other contract to which the contributions have been applied; and

(ii) a statement of whether or not this value is guaranteed and, if not guaranteed, that the amount available at normal pensionable age could be higher or lower than the value stated.

(b)