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CCH Software User Documentation

Pensions Accounts User Guide

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This is the user guide for the CCH Accounts Production Pensions accounts, updated for Master Pack 15.


This user guide provides accounts preparers with guidance on the preparation of Annual Reports under the 2018 SORP, FRS 102 and other regulatory guidance including the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 2016 (Statutory Instrument Number 229). 


CCH Accounts Production Pension Master Pack has been produced to cover the following types of pension funds:

  • Defined benefit (DB) schemes
  • Defined contribution/money purchase (DC) schemes that require a set of financial statements to be produced
  • Hybrid schemes - ie, where there are both DB and DC elements
  • Small self-administered schemes (SSAS)

The Pension Master Pack does not cover the following schemes:

  • Ear marked money purchase schemes
  • Relevant ear marked money purchased schemes

Pension Scheme – FRS 102 Master Pack

Client Creation

Create the client in Central if it does not already exist:

  • Client type = Not for profit organisation
  • Business type = Other

On the Accounts Production tab, click in the grid to create a new accounting period, using the settings below:

  • Type = Pension
  • Entity = UK Pension Fund
  • Master Pack = Most recent version
  • Chart = Can be either 3 digit or 4 digit, depending on what your firm is accustomed to. If there is no past experience, choose 4 digit.

Nominal Ledger

The nominal ledger structure differs from other FRS 102 entities in that it continues to use the existing 3 and 4 digit UK Pension charts. 

Sub codes

Many of the nominal codes are subcoded, eg:

3400    Change in market value of investments
340001    Investment properties
340002    Fixed interest securities

All data entered into a sub-account is reflected in the balances of its main/parent account. 

Hybrid schemes

Funds with multiple benefit structures sometimes comprise two discrete sections within the terms of the trust deed, namely: A defined benefit section, and A defined contribution section.

Since the interests of the members and calculations of benefits attributable to each section differ, these need to be separately identified and expressed in the financial statements. Clear segregation of investments between the two sections is necessary in order to determine the calculation and provision of benefits to members.

Note: the approach CCH has taken to address this issue is to provide formats that split the two distinct sections apart. This is one of the two suggested approaches in the SORP.

Method of Preparing Hybrid Pension Scheme Accounts

Create a new pension fund job in the normal manner, selecting either the three or four digit chart of accounts as required. The formats are using Dimension to split the nominal codes between the two different types of pension fund.

Creating Dimensions

You can add dimensions to your data. From the Reference section of the Task Bar, select the Dimensions option:


The Nominal Ledger Dimensions window appears:


Enter the name of the dimension as "Hybrid" and press Enter to create that dimension. Then click the "View" button on the ribbon bar to add the following dimension options:


Note: the name and descriptions should be the same as entered above. This is to ensure that there is some measure of consistency applied across the various hybrid pension funds you might have.

Next, you must specify which nominal codes this Dimension applies to: Open the Chart of Accounts screen. Select all the nominal codes in the grid by selecting the top row, then scrolling down to the bottom of the grid, pressing the Shift key and selecting the bottom row. All rows should now show as selected.

Click the View Dimensions button on the ribbon. In the pop up window, choose the Dimension "Hybrid" from the drop down list:


Press Enter (there may be a short delay while the application updates each nominal code) and the click Close to attach this Dimension to all the selected nominal codes. From now on, any time one of these nominal codes is selected during transaction entry, the system will bring up an additional window allowing you to identify the balance as belonging to either the Defined contribution or the Defined benefit part of the Pension Fund:


Data Entry

Proceed with the entering of the client’s data ensuring that every entry is allocated to either the Defined benefit section or the Defined contribution section. Entries that are not allocated to either choice will cause a reconciliation on the appropriate page in the formats. 

Saved Trial Balances

The Pension formats have been designed to use the concept of 'saved trial balances' in order to report on each Dimension. From the Trial Balance screen, click the Filter Trial Balance button in the ribbon. You can then filter the live balances by ticking either Defined Benefit or Defined contribution from the filter screen:


Useful information! The "None" option allows you to check if any transactions have been posted without selecting either the Defined benefit or the Defined contribution option.

When you press Filter, the live balances displayed will be replaced by the filtered balances. You then need to save the filtered balances and create a Saved Trial Balance record that can subsequently be referenced on the formats. To do this, click Close to close the Filtering options window, then click the Save button in the ribbon:


The following windows will be displayed;


First enter a name for the saved trial balance record in the Name field. The names of the trial balance must be:

  • Defined benefit (current year); DEFBENCY
  • Defined benefit (comparative year); DEFBENLY
  • Defined contribution (current year); DEFCONCY
  • Defined contribution (comparative year); DEFCONLY

Secondly enter a User defined reference. (This is the code that allows the application to pick up the balances from each Saved Trial Balance record and display them on the formats). For example


You will need to create a total of four saved trial balance records, two in the current accounting period and two in the comparative accounting period.

Once complete, your list of available Saved Trial Balance records for this client should look like this;


Note: the formats are written so that the current year defined benefit figures is picked up using reference G, therefore the above order is mandatory and must not be changed.


Each format has a reconciliation that prints if the total of the amounts assigned to the Defined benefit group (reference G) plus Defined contribution group (reference I) does not equal the current year value for the range (reference A).

Year End Routine for Hybrid Schemes

The year end procedure for a hybrid pension scheme is the same as normal except that the balances brought forward into the current year are not split by dimensions.
You must therefore:

  • Print the final dimensional trial balances at year-end, including the "None" trial balance to ensure that every entry has been posted to either division.
  • Proceed with the year end in the normal manner. In every account that has a current year balance as a result of the year end procedure, journal that balance out to the suspense code 999 / 3990.
  • Repost the opening trial balance, reallocating the balances between the dimensions as per the dimensional trial balances printed out above. You will need to manually calculate what is shown as the opening balance due to the fact that many codes may balance forward into one code.

For example,

3 Digit Nominal 4 Digit Nominal DEFBENCY DEFCONCY Total
740/01 5900 2,000 25,000 27,000
740/02 5901 10,000 60,000 75,000
740/03 5902 (1,000) (4,000) (5,000)
740/05 5910 (2,000) (3,000) (5,000)
Total   9,000 83,000 92,000

After the year end process, the balances will be as follows:

3 Digit Nominal 4 Digit Nominal      
740/01 5900 97,000    
740/05 5910 (5,000)    

These amounts must be reanalysed as follows:

3 Digit Nominal 4 Digit Nominal DEFBENCY DEFCONCY Total
740/01 5900 11,000 86,000 97,000
740/05 5910 (2,000) (3,000) (5,000)
Total   9,000 83,000 92,000

Process and print the dimension trial balances as normal and check that they are correct.

Statutory database entries

The sections in the Statutory Database used by Pension schemes have been tailored for their needs. The Statutory Database is designed to prompt the required input, and as such is self explanatory.

The following notes highlight a number of particular areas where additional explanations may assist with using the system:

Scheme Information

The Scheme Information section has 4 questions to configure the type of pension scheme and the relevant requirements;

The responses to these four questions will affect the disclosures displayed when the statutory accounts are printed.

Is an Audit required?

Section 47 of the Pensions Act 1995 requires the trustees or managers of every occupational pension scheme to appoint auditors. Non-compliance by a trustee or manager with this section of the Act is subject to a civil penalty. The scheme Administration Regulations (S1 1996 No 1715, regulation 3) exempt a number of schemes from appointing Scheme Auditors.
The schemes, which are exempt from appointing a Scheme Auditor, include:

  • Superannuation funds (schemes under section 615(6) of the Taxes Act).
  • Unfunded schemes.
  • Money purchase Small Self-Administrated Schemes (SSASs) where all members are trustees and all decisions are by unanimous agreement.
  • Non-approved schemes.
  • Schemes guaranteed by the Crown.
  • Salvation Army, Devonport and Rosyth Royal Dockyards, Atomic Weapons Establishment and certain British Rail schemes.
  • Certain public service schemes.
  • Schemes with less than two members.
  • Schemes providing only death benefits and which provide no accrued rights.
  • Relevant earmarked schemes, which are money, purchased schemes where all benefits are secured by insurance or annuity contracts. These benefits are specifically allocated to individual members, and all members are trustees and all decisions are by unanimous agreement (SI 1997 No. 786).
Advisors and addresses

In a similar way to how the Limited Company Master Pack works, details of the Advisors and Addresses relating the Pension Scheme are obtained using Central Associations. Pension Schemes have additional advisors and address types compared to a normal limited company job. The list of Advisors that can be included in the statutory accounts is as follows:

Secretary to the trustees 

#se3 - Central Association "has secretary of" (Note: Title can be overriden in statutory database grid)

Scheme administrator #oa1 - Central Association "has other advisor of" (Note: Title can be overriden in statutory database grid)
Principal employer #sp1 - Central Association "has sponsoring employer of" (Note: Title can be overriden in statutory database grid)
Actuaries #at1 - Central Association "has actuary of"
Accountants / Auditors #au1 - Central Association "has auditor of"
Legal advisors #so1 - Central Association "has solicitor of"
Investment advisors #ia1 - Central Association "has investment advisor of"
Investment custodians #cu1 - Central Association "has custodian of the scheme's assets of"
Property managers #pp1 - Central Association "has property manager of"
Property valuers #sv1 - Central Association "has surveyor of"
Bankers #bk1 - Central Association "has bank/bs of (accts prod)"
Investment manager #oa2 - Central Association "has other advisor of" (Note: Title can be overriden in statutory database grid)
Other advisor 2 #oa3 - Central Association "has other advisor of"

Other advisor 2 can have a title added to their name and this should reflect their position or occupation. This can be input using the Alias field on the Central Contact record.

Trustees and advisors

The Trustees of the Pension fund should be entered via the Officers screen. This is a simplified version of the same screen in the company Master Pack. For pension schemes you only need to show the list of trustees along with the date of appointment and/or retirement.

Trustees’ annual report

This operates in the same way as the Directors’ report section in the company FRS 102 Master Pack. The headings shown indicate the general requirements of this report. Where possible standard wordings have been included as a basis for tailoring to the pension scheme’s circumstances. Within the master paragraphs there are a lot of suggestions. These suggested paragraphs have been prefixed with asterisks, as follows:

“**Particulars of how the scheme is managed, including:|who has powers to appoint and remove trustees, and method of appointment;|frequency of meetings, voting arrangements;|composition of the board of trustees including the number appointed by members and those by employers;|etc.

These will print out in the initial draft accounts as a prompt, but can be removed through this screen in the normal way. In this master pack this report is now referred to as an “annual” report, we have implemented this change based on sample accounts we have seen.

The Trustees Responsibilities Statement has been presented as a separate format, similar to the company FRS 102 and in line with pro-forma accounts. If you wish to include it as part of the main Trustees report there is a trigger question (#cz68) to allow this:

The membership of the scheme must be disclosed, split into beneficiaries, active members, deferred members, and pensioner members. The SORP suggests that this information be presented as a reconciliation from last year’s numbers, along with an explanation of any significant increase or decrease in membership. The Actuarial Liabilities disclosure may likewise be included with the main Trustee’s Annual Report, or presented as a separate disclosure as preferred by using the trigger question #px412:


The signatories for the Trustees’ Annual Report are specified in the Officers Screen.

Trustees’ responsibilities statement

This is sometimes often to as the “Statement of Trustees Responsibilities”, but we have taken the decision to make it consistent with our other FRS 102 packs. This is a new format added in MP 5.00, which is the preferred presentation. There is however an option (#cz68) for those user who wish it to be included as part of the Trustees’ Annual Report.

Investment report

The Investment management disclosures may be included with the main Trustees’ Annual Report or split out into a separate report as preferred, using the trigger question #px410:


Each memo field, with the exception of the three free text fields, has notes as to the type of information to be typed into the field. For example, the Review of business field has the following text:

  • “***A review of the performance of the scheme's investments during the year (and over a three to five period) including an assessment of the nature, disposition, marketability, security and valuation of the scheme's assets.”
  • The *** at the beginning of the text indicates that this is text that needs to be edited on a per client basis.
Actuarial statement

The dates are required for inclusion in other sections of the accounts, even though the actuarial statement may not be required with the accounts.

Audit report

This is similar to the same section in the company Master Pack. One minor change is that there is an additional paragraph for the Schedule of payments or contributions. 4.1.9 Accountants’ Report This is similar to the same section in the company Master Pack. It has been enhanced in Master pack 5.00 to support Professional Bodies ICAEW and ACCA and to use page names, if this is preferred to page numbers.

Basis of preparation

This note explains the accounting framework the accounts were produced under. It contains three fields:

  • Introduction.
  • Second paragraph.
  • Actuarial statement information. Each section contains sample text that can be used or amended.
Accounting policies

This is similar to the same section in the company Master Pack.

Notes to the accounts

The notes are listed below in the order in which they appear in the financial statements. Each of the notes has their own section within the Statutory Database and for some of them the only field they contain is a memo field for extra text.

Reconciliation of investments : This note includes various paragraphs as required by the SORP if applicable. It also includes two grids for entry of figures for disclosure purposes:

  • Transaction costs, and
  • Defined contribution assets allocated to members and trustees.

Spare Investment headings: We have included two user defined investment headings. These correspond to the following nominal codes:
Spare 1 – 754.01 – 754.08
Spare 2 – 754.11 – 754.18

Property: We have included five paragraphs for detailed disclosure as required by the SORP. The Guidance Notes detail what is required for paragraphs 1 to 4. The fifth is a free text paragraph.

Pooled Investment Vehicles : We have included three user defined PIV headings. These correspond to the following nominal codes:
Spare 1 – 751.71 – 754.78
Spare 2 – 754.81 – 754.88
Spare 3 – 754.91 – 754.98

Derivatives: We have catered for four categories of derivatives; Futures, Swaps, Options and Forward Foreign Exchange Contracts. These correspond to the following nominal codes:

Derivatives - 753  
Futures - 753.01 – 753.1H  
Forward foreign currency - 753.21 – 753.3H  
Swaps - 753.41 – 753.5H  
Options - 753.61 – 753.7H  

Disclosure of objectives and policies for holding derivatives is given via paragraphs. Disclosure of key contract details is given in a grid; we have allowed for five different descriptions for each category.

Example: clipboard_e8e1fb71b922e7ec0896dd31cda8c890c.png

We have included the nominal totals for assets and liabilities for each category to confirm analysed correctly. Liability figures should be entered with a lead minus sign.

Intangible Assets and Tangible Fixed Assets: The column headers are provided by default but may be changed to suit the client’s situation.

Self Investment: Two master paragraphs have been created; one for when there is no self investment, and the other for details where there is self investment.

Insurance policies: We have included a grid to analyse up to five different insurance policy descriptions.

AVC Investments: We have included a grid to enter descriptions of up to five AVC investments. These correspond to the five sub code analysis of nominal code 750.

Fair Value Determination: For analysis of fair value of investments we have followed the disclosure requirements for periods ending on or after 1 January 2017 as early adoption is allowed. FRS 34.22, 34.42.

A grid is provided to enter the level 1, 2 and 3 values


Investment risk disclosures: The disclosures required by the SORP for the various types of investment risk have been catered for via various paragraphs. Investment strategy is split between Defined Benefit and Defined Contribution. Five paragraphs have been included for disclosures re each type of risk.


Borrowings : This section contains the maturity analysis required by FRS4; at the bottom of the table is a total to aid reconciliation.

Compliance statement

Each memo field, with the exception of the three free text fields, has notes as to the type of information to be typed into the field. For example, the Tax status field has the following text: “***A statement confirming that the scheme is, where appropriate, an exempt approved scheme and that in the trustees' knowledge, there is no reason why such approval should be prejudiced or withdrawn. If the scheme is not exempt approved or is seeking approval, a statement to that effect.”

The *** at the beginning of the text indicates that this is text that needs to be edited on a per client basis.

Members’ information

If required, a page can be included with the Accounts detailing general information about Pension services that may be of interest to the Members of the scheme. This can be printed via the trigger question #px460:


Actuarial certificate

The final section in the Statutory Database allows the entry of details that will appear on the Actuarial Certificate included at the end of the accounts:


Chart of Accounts

Home and Overseas

The need to distinguish between Home and Overseas investments is no longer required by the SORP 2015. The distinction remains in the chart of account for user convenience but Home and Overseas balances are not split out on the Statement of Net Assets.

Pooled Investment Vehicles

The SORP 2015 introduced a new category of investments called Pooled Investment Vehicles (PIV). These are included in the chart of accounts with the following categories: Equities, Bond, Diversified growth, Hedge funds, Property, Cash, Spare headings 1 – 3. User defined headings can be entered via the statutory database.


The SORP 2015 introduced a new investment category called Derivatives. These are included in the chart of accounts with the following categories Futures, Swaps, Options and Foreign currency exchange contracts.

Financial statements - limitations

The pack does not include:

  • An abbreviated form of the financial statements (eg for filing)
  • Lead schedules
  • Management Account formats
  • Exception Report 


Known Issues

Master Pack 14.00

None known

Appendix A – Formats Guide

Detailed below is a list of the Master Pages and Notes for each type of fund.

Sequence Format Name Format Code Print Condition
0 Front Cover p01cover {f1=f1}
1 Contents p02contents {f1=f1}
2 Trustees And Advisors p03trusteesadvisors {f1=f1}
3 Trustees' Annual Report p04trusteesreport {f1=f1}
4 Report on Actuarial Liabilities p04AAactuarialliab If #px4<>f1 And #px412=f0 Then f1 Else f0 Endif
5 Trustees' Responsibilities Statement p04Atrusteesresponsibilities {If (#cz68)=f0 Then f1 Else f0 Endif}
6 Governance Statement p04bgovernancestmnt {(#px4)
7 Auditor's Report p05auditreport {If #cd22=2 Then f1 Else f0 Endif}
8 Auditor's Statement About Contributions p05aauditcontbnstmnt {(#px159)
9 Accountants' Report p06accountantsreport {If (#cd22)<f2 Then If (#cd168)<f2 Then f1 Else f0
Endif Else f0 Endif
10 Investment Report p07investmentreport {(#px410)<>f0}
11 Fund Account p08fundaccount {(#px4)>f0}
12 Fund Account - Hybrid p09hybfundaccount {(#px4)>f0}
13 Statement Of Net Assets - Defined Contribution p10netassetsstatementdef con {(#px4)>f1}
14 Statement Of Net Assets - Defined Benefit p11netassetsstatementdef ben {(#px4)>f2}
15 Statement Of Net Assets - Hybrid p12hybnetassetsstatement {(#px4)>f0}
16 Basis Of Preparation n01basisofpreparation {f1=f1}
17 Accounting Policies n02accountingpolicies {f1=f1}
18 Spare Note n03spare  
19 Contributions n04contributions {(#px4)=f0 and ([a,*psiti]+[b,*psiti])<>f0}
20 Contributions n05hybcontributions {(#px4)=f0 and ([a,*psiti]+[b,*psiti])<>f0}
21 Transfers In n06transfersin {(#px4)=f0 and ([a,*psiti]+[b,*psiti])<>f0}
22 Transfers In n07hybtransfersin {(#px4)=f0 and ([a,*psiti]+[b,*psiti])<>f0}
23 Other Income n08otherincome {(#px4)>f0 and ([a,*psioi]+[a,*psicti]+[b,*psi oi]+[b,*psicti])<>f0}
Sequence Format Name Format Code Print Condition
24 Other Income   {(#px4)=f0 and ([a,*psioi]+[a,*psicti]+[b,*psi oi]+[b,*psicti])<>f0}
25 Spare Note    
26 Benefits Paid Or Payable n11benefitspayable {(#px4)=f0 and ([a,*pspb]+[b,*pspb])<>f0}
27 Benefits Paid Or Payable n12hybbenefitspayable {(#px4)=f0 and ([a,*pspb]+[b,*pspb])<>f0}
28 Payments To And On Account Of Leavers n13paymentstoleavers {(#px4)=f0 and ([a,*pspl]+[b,*pspl])<>f0}
29 Payments To And On Account Of Leavers n14hybpaymentstoleavers {(#px4)=f0 and ([a,*pspl]+[b,*pspl])<>f0}
30 Other Payments n15otherpayments {(#px4)=f0 and ([a,*pspo]+[b,*pspo])<>f0}
31 Other Payments n16hybotherpayments {(#px4)=f0 and ([a,*pspo]+[b,*pspo])<>f0}
32 Administration Expenses n17adminexpenses {(#px4)=f0 and ([a,*psae]+[b,*psae])<>f0}
33 Administration Expenses n18hybadminexpenses {(#px4)=f0 and ([a,*psae]+[b,*psae])<>f0}
34 Spare Note n19spare  
35 Investment Income n20investmentincome {(#px4)>f0 and ([a,*psrii]+[b,*psrii])<>f0}
36 Investment Income n21hybinvestmentincome {(#px4)=f0 and ([a,*psrii]+[b,*psrii])<>f0}
37 Investment Management Expenses n24investmentmanagementexpenses {(#px4)>f0 and ([a,*psrime]+[b,*psrime])<>f 0}
38 Investment Management Expenses n25hybinvestmentmanagementexpenses {(#px4)=f0 and ([a,*psrime]+[b,*psrime])<>f 0}
39 Taxation n50taxation {([a,*pstax]+[b,*pstax])<>f0}
40 Spare Note n26spare  
41 Prior Period Adjustments n27priorperiodadjustments {(#px4)=f0 and ([a,*pspya]+[b,*pspya])<>f0}
42 Prior Period Adjustments n28hybpriorperiodadjustments {(#px4)=f0 and ([a,*pspya]+[b,*pspya])<>f0}
43 Spare Note n29spare  
44 Reconciliation Of Investments n30Investmentmovement {(#px4)>f0 and ([a,*psinv]+[b,*psinv])<>f0}
45 Reconciliation Of Investments n31hybinvestmentmovement {(#px4)>f0 and ([a,*psinv]+[b,*psinv])<>f0}
46 Property n56Property {if #px276=`` then f0 else f1 endif}
47 Pooled Investment Vehicles n57piv {(#px4)>f0 and ([a,*psipiv]+[b,*psipiv])<>f0}
48 Pooled Investment Vehicles n57hybpiv {(#px4)>f0 and ([a,*psipiv]+[b,*psipiv])<>f0}
Sequence Format Name Format Code Print Condition
49 Derivatives n58derivatives {([a,*psider]+[b,*psider])<>f 0}
50 Insurance Policies n59InsurancePolicies {([a,*psiip]+[b,*psiip])<>f0}
51 Defined Benefit AVC Investments n61DBAVCInv {(#px4)<>f0 and ([a,*psiavc]+[b,*psiavc])<>f0 }
52 AVC Investments n62hybAVC {(#px4)=f0 and ([a,*psiavcf]+[b,*psiavcf])<>f 0}
53 Tangible Fixed Assets n34tangibleassets {(#px4)>f0 and ([a,*ttcbf]+[a,*ttca])<>f0}
54 Tangible Fixed Assets n35hybtangibleassets {(#px4)=f0 and ([a,*ttcbf]+[a,*ttca])<>f0}
55 Intangible Fixed Assets n36intangibleassets {(#px4)>f0 and ([a,*ticbf]+[a,*tica])<>f0}
56 Intangible Fixed Assets n37hybintangibleassets {(#px4)>f0 and ([a,*ticbf]+[a,*tica])<>f0}
57 Fair Value Determination n51FairValue {f1=f1}
58 Investment Risk Disclosures n52InvestRisk {f1=f1}
59 Spare Note n38spare  
60 Self Investment n53SelfInv {if #px270=`` then f0 else f1 endif}
61 Current Assets n39currentassets {(#px4)>f0 and ([a,*psd]+[dval,a,*psbank]+[ dval,a,*psvat]+[b,*psd]+[dva l,b,*psbank]+[dval,b,*psvat]) <>f0}
62 Current Assets n40hybcurrentassets {(#px4)=f0 and ([a,*psd]+[dval,a,*psbank]+[ dval,a,*psvat]+[b,*psd]+[dva l,b,*psbank]+[dval,b,*psvat]) <>f0}
63 Current Liabilities n41currentliabilities {(#px4)>f0 and ([a,*psc]+[cval,a,*psbank]+[c val,a,*psvat]+[b,*psc]+[cval, b,*psbank]+[cval,b,*psvat])< >f0}
64 Current Liabilities n42hybcurrentliabilities {(#px4)=f0 and ([a,*psc]+[cval,a,*psbank]+[b ,*psc]+[cval,b,*psbank])<>f0 }
65 Borrowings n43borrowings {(#px4)>f0 and ([a,*psltl]+[b,*psltl])<>f0}
66 Borrowings n44hybborrowings {(#px4)=f0 and ([a,*psltl]+[b,*psltl])<>f0}
67 Auditors' Ethical Standards n45audethical {if #vrm1<>f0 and #cd219<>f0 then f1 else f0 endif}
Sequence Format Name Format Code Print Condition
68 Related Party Transactions n46relatedparties {if #on90=`` then f0 else f1 endif}
69 Contingencies And Commitments n54Conting {f1=f1}
70 Subsequent Events n55Subsequent {f1=f1}
71 Auditor's Liability Limitation Agreement n47auditorlimitation {if #on120=`` then f0 else f1 endif}
72 Transition To FRS 102 n60TransFRS102 {If #frs180<>f0 Then f1 Else f0 Endif}
73 Compliance Statement p13compliancestatement {f1=f1}
74 Members Information p14membersinformation {If (#px460)=f0 Then f1 Else f0 Endif}
75 Actuarial Certificate p15actuarialstatement {(#px4)<>f1}



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