SCHEDULE CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME
F15A
1
Where the scheme is a trust scheme that applies to earners in employments under different employers, a statement in accordance with paragraph 5 or a statement—
a
listing the 100 largest investments by value held by the scheme at the end of the scheme year and stating what percentage of the resources of the scheme each such investment represents;
b
identifying which of the investments mentioned in paragraph (a) are employer-related investments;
c
if, as at the end of the scheme year, more than 5 per cent of the resources of the scheme are invested in employer-related investments in contravention of section 40(1) of the Pensions Act 1995, listing the employer-related investments and the employer concerned.
2
In sub-paragraph (1) “employer-related investments” has the meaning as in section 40(2) of the Pensions Act 1995 but as if the following words were omitted from subsection (2)—
a
in paragraph (a) “or by any person who is connected with, or an associate of, the employer”; and
b
“or any such person” in each place where they occur.