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Annual reports for occupational pension schemes

The trustees of all occupational pension schemes must ensure that a report on the pension scheme is prepared each year.

All annual reports must include a statement about the condition of the pension scheme, a list of the people/companies involved in running the pension scheme during the year, a statement of contributions received by the scheme, information about the scheme’s membership and information about the scheme’s investments, including the value of investments, the amount managed by each investment manager and commentary on how the investments performed during the year. Defined benefit schemes must also include actuarial statements on the funding position of the scheme.