1.The Pension Benefit Statement shall include, at least, the following key information for members:
(a)personal details of the member, including a clear indication of the statutory retirement age, the retirement age laid down in the pension scheme or estimated by the IORP, or the retirement age set by the member, as applicable;
(b)the name of the IORP and its contact address and identification of the pension scheme of the member;
(c)where applicable, information on full or partial guarantees under the pension scheme and if relevant, where further information can be found;
(d)information on pension benefit projections based on the retirement age as specified in point (a), and a disclaimer that those projections may differ from the final value of the benefits received. If the pension benefit projections are based on economic scenarios, that information shall also include a best estimate scenario and an unfavourable scenario, taking into consideration the specific nature of the pension scheme;
(e)information on the accrued entitlements or accumulated capital taking into consideration the specific nature of the pension scheme;
(f)information on the contributions paid by the sponsoring undertaking and the member into the pension scheme, at least over the last 12 months, taking into consideration the specific nature of the pension scheme;
(g)a breakdown of the costs deducted by the IORP at least over the last 12 months;
(h)information on the funding level of the pension scheme as a whole.
2.In accordance with Article 60, Member States shall exchange best practices with regard to the format and the content of the Pension Benefit Statement.