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Unit 5.3: Actuarial, Contribution and Financial Reporting Documents

Unit 5.3 covers the reporting documents a trustee board receives. It runs through the principal contents of an actuarial valuation report and its annual updates, the schedule of contributions used in a defined benefit scheme and the payment schedule used in a defined contribution scheme, the annual report and accounts including the audited financial statements and the auditor’s statement about contributions, and the principal terms of any significant contract covering scheme assets. The syllabus asks for the contents of each document, so learning which item belongs in which report is the work here.

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4 topics
  • Topic 01

    The Principal Contents of an Actuarial Valuation Report and Any Annual Updates

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  • Topic 02

    A Schedule of Contributions (DB) and Any Payment Schedule (DC)

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  • Topic 03

    The Principal Contents of an Annual Report and Accounts

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  • Topic 04

    The Principal Terms of Any Significant Contract in Respect of Scheme Assets

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