SCHEDULECONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME
5
Where the scheme has employer-related investments, within the meaning of section 40(2) of the 1995 Act (restriction on employer related investments), a statement—
a
as to the percentage of the scheme's resources invested in such investments at the end of the accounting period; and
b
if that percentage exceeds 5 per cent., as the percentage of the scheme's resources which are investments to which F1regulation 13 of the Occupational Pension Schemes (Investment) Regulations 2005 (investments to which restrictions do not apply) applies.