Section O - Board Structure
a) No. of board members
b) No. of independent board members
Section P - Actuarial Assessment
When was the last actuarial assessment?
a) Assumption regarding annual salary increases (percent)
b) Assumption regarding annual pension increases (percent)
c) Assumption regarding annual interest rate pre retirement
d) Assumption regarding annual interest rate post retirement
e) Mortality table used
Section Q - About the Sponsor
a) What year is the latest financial statement of the sponsor?
b) What accounting standard is adopted?
c) If IFRS is adopted, what is the bond yield used to discount pension liabilities?
d) What is the annual pre-tax profit of the sponsor in the latest financial statement?
e) What is the debt of the sponsor in the latest financial statement?
f) What are the total assets of the sponsor in the latest financial statement?
g) What is the credit rating of the sponsor, if any?
Name of Credit Rating Agency:
Section R - Miscellaneous (largely for defined contribution plans)
a) Is there any guidance on life cycle investing?
b) What is the interest rate credited on contributions?
c) What is the expected rate of return?
d) Are pension payments made direct from the plan?