**Suspense account**

Fund Account ................................................................................................................... 2

Group 1 FUND ACCOUNT: accounts 1 to 331 ...................................................................... 2

Group 11 CONTRIBUTIONS AND BENEFITS: accounts 1 to 104 .......................................... 2

Group 111 RETURNS ON INVESTMENTS: account 201 to 310 .............................................. 4

Group 301 PRIOR YEAR ADJUSTMENT : account 401 .......................................................... 5

Statement of Net Assets .................................................................................................. 6

Group 411 INVESTMENTS : accounts 500 to 644 ................................................................... 6

Group 431 FIXED ASSETS FOR USE BY SCHEME: accounts 650 to 651 ........................... 11

Group 441 BORROWINGS: accounts 660 to 611 .................................................................. 12

Group 451 CURRENT ASSETS: accounts 670 to 679 .......................................................... 12

Group 461 CURRENT LIABILITIES : accounts 700 to 709 ................................................... 13

Group 481 FUND ACCOUNT : account 730 ........................................................................... 13

Group 1100 AUDITED ACCOUNTS REGULATIONS (Investments disclose under Audited
Accounts Regulations ): accounts 800 to 999 .......................................................................... 13

Account list for the chart EPEN: Pension schemes chart 03/10/2019

ª **Suspense account**

Account 0 will be included in current assets or liabilities in the Statement of net assets and will be carried forward to next year under the same account number.

0 ** Suspense account **

Fund Account

Group 1 FUND ACCOUNT: accounts 1 to 331

Group 11 CONTRIBUTIONS AND BENEFITS: accounts 1 to 104

Group 21 Contributions 1 to 21

Group 22 Total contributions 1 to 21

A general heading of 'Contributions and benefits:' is shown at the start of the fund account

The description of group 21 is used on the fund account and as a heading in the notes to the financial statements.

A total for this group is shown on the fund account and each item is listed individually in the notes using subheadings of 'Employer contributions' (group 23 description) and 'Employee contributions ' (group 24 description).

Group 23 Employer contributions: accounts 1 to 10

1 Normal

2 Augmentation

3 Deficit funding

4 S75 debts

5 Other

6 No description

7 No description

8 No description

9 No description

10 No description

Group 24 Employee contributions: accounts 15 to 21

15 Normal

16 AVCs Extended description - Additional voluntary contributions

17 No description

18 No description

19 No description

20 No description

21 No description

Group 31 Transfers in : accounts 25 to 31

The description of group 31 is used on the fund account and as a heading in the notes to the financial statements. A total for this group is shown on the fund account and each item is listed individually in the notes.

25 Group transfers in etc Extended description - Group transfers in from other schemes and scheme mergers
26 Individual transfers in Extended description – Individual transfers in from other schemes

27 No description

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28 No description

29 No description

30 No description

31 No description

Group 41 Other income: accounts 35 to 40

The description of group 41 is used on the fund account and as a heading in the notes to the financial statements. A total for this group is shown on the fund account and each item is listed individually in the notes
35 Claims on term insurance pols Extended description - Claims on term insurance policies 36 No description 37 No description 38 No description 39 No description 40 No description
Group 51 Benefits paid or payable: accounts 45 to 54
The description of group 51is used on the fund account and as a heading in the notes to the financial statements. A total for this group is shown on the fund account and each item is listed individually in the notes.
45 Pensions 46 Commutation of pensions etc. Extended description - Commutation of pensions and lump sum retirement benefits 47 Purchase of annuities 48 Lump sum death benefits 49 Other benefits 50 No description 51 No description 52 No description 53 No description 54 No description
Group 61 Payments to leavers etc (Payments to and on account of leavers): accounts 61 to 70
The extended description of group 61 is used on the fund account and as a heading in the notes to the financial statements. A total for this group is shown on the fund account and each item is listed individually in the notes.
61 Refunds contribs – non-vested Extended description – Refunds of contributions in respect of non-vested leavers 62 Refunds contribs – opt-outs Extended description - Refunds of contributions in respect of opt-outs 63 Purchase of annuities 64 Group transfers out 65 Individual transfers out 66 No description 67 No description 68 No description 69 No description 70 No description
Group 71 Other payments: accounts 75 to 80
The description of group 71 is used on the fund account and as a heading in the notes to the financial statements. A total for this group is shown on the fund account and each item is listed individually in the notes.
75 Premium term insurance pols Extended description – Premium term insurance policies 76 No description 77 No description 78 No description 79 No description Page 3 of 22

Account list for the chart EPEN: Pension schemes chart 03/10/2019

80 No description

Group 81 Administrative expenses: accounts 85 to 104

The description of group 81 is used on the fund account and as a heading in the notes to the financial statements. A total for this group is shown on the fund account and each item is listed individually in the notes.

85 Administrative and processing

86 Actuarial fee

87 Audit fee

88 Legal and professional fees

89 No description

90 No description

91 No description

92 No description

93 No description

94 No description

95 No description

96 No description

97 No description

98 No description

99 No description

100 No description

101 No description

102 No description

103 No description

104 No description

Group 111 RETURNS ON INVESTMENTS: account 201 to 310

Group 121 Investment income: accounts 201 to 221

A general heading of 'Returns on Investments:' is shown for this section of the fund account.

The description of group 121 is used on the fund account and as a heading in the notes to the financial statements. A total for this group is shown on the fund account and each item is listed individually in the notes. The note shows a subtotal for investment income before the irrecoverable taxation (group 131 description) is deducted.

201 Dividends from equities

202 Income from bonds

203 Net rents from properties

204 Income from PIVs Extended description – Income from pooled investment vehicles
205 Income from derivatives

206 Annuity income

207 Interest on cash deposits

208 Other investment income

209 No description

210 No description

211 No description

212 No description

213 No description

214 No description

215 No description

Group 131 Irrecoverable taxation: accounts 221

221 Irrecoverable taxation

Group 141 Change in market value ( Change in market value of investments): accounts 231 to 236

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The extended description of group 141 is used on the fund account for the total of this group. There is no separate note
for any postings made to this group. However, this amount should be the same as the amount shown in the
reconciliation of investments note for change in market value. A warning message will be produced if there is an
imbalance.

231 Change in market value
232 No description
233 No description
234 No description
235 No description
236 No description

Group 151 Taxation : accounts 241 to 243

The description of group 151 is used on the fund account and as a heading in the notes to the financial statements. A
total for this group is shown on the fund account and each item is listed individually in the notes.

241 No description
242 No description
243 No description

Group 161 Investment management expenses account 301 to 310

The description of group 161 is used on the fund account and as a heading in the notes to the financial statements. A
total for this group is shown on the fund account and each item is listed individually in the notes.

301 Admin, management and custody Extended description - Administration, management and custody
302 Performance measurement servs Extended description –Performance measurement services
303 Other advisory fees
304 No description
305 No description
306 No description
307 No description
308 No description
309 No description
310 No description

Group 301 PRIOR YEAR ADJUSTMENT : account 401

The amount posted to this group will appear on a separate line on the fund account.

A freeform note will be automatically produced if there are postings to this group.

The description of group 301 is used as a note heading in the Notes to the financial statements..

401 Prior year adjustment

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Statement of Net Assets

Group 411 INVESTMENTS : accounts 500 to 644

The group descriptions for the types of investments within this group shown on the statement of net assets are taken from FRS 102.

NOTE: Although there are several accounts set up within all of these groups, there is no need to use other than the first one unless detailed analysis is needed for internal purposes. Each group will be treated as a whole on the Statement of net assets and in the Notes to the financial statements.

General headings of “Investment assets” and/or “Investment liabilities” will be shown on the Statement of net assets. Details of investments as grouped into types will appear under either heading according to postings

Group 412 Equities : accounts 500 to 504

Each account within this group is considered individually for the Statement of net assets. Any overall resultant debit
balance will appear as an investment asset and any overall credit balance will appear as an investment liability. Both will
use the description of group 412.

The reconciliation of investments note will show movement for the overall group balance. There is no separate note
produced exclusively for equities.

For each account within Equities the following sub accounts should be used.

  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in market value

Posting should be made to these sub accounts and not to the main account.

500 Equities -1
501 Equities -2
502 Equities -3
503 Equities -4
504 Equities -5

Group 413 Bonds : accounts 510 to 514

The reconciliation of investments note will show movement for the overall group balance. There is no separate note
produced exclusively for bonds.

For each account within Bonds the following sub accounts should be used.

  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in market value

Posting should be made to these sub accounts and not to the main account.

510 Bonds -1
511 Bonds -2

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512 Bonds -3

513 Bonds -4

514 Bonds -5

Group 414 Property : accounts 520 to 524

The reconciliation of investments note will show movement for the overall group balance. There is no separate note
produced exclusively for property. (A note for “investment property” can be produced via a data screen.)

For each account within Property the following sub accounts should be used.

  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in MV

Posting should be made to these sub accounts and not to the main account.

520 Property -1
521 Property -2
522 Property -3
523 Property -4
524 Property -5

Group 415 Pooled investment vehicles : accounts 530 to 539

The reconciliation of investments note will show movement for the overall group balance. A separate note is also
produced for pooled investment vehicles showing a table of any accounts used.

For each account within Pooled investment vehicles the following sub accounts should be used.

  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in MV

Posting should be made to these sub accounts and not to the main account.
.

530 PIVs - Equity Extended Description - Equity
531 PIVs - Bonds Extended Description – Bonds
532 PIVs - Property Extended Description – Property
533 PIVs - Hedge funds Extended Description – Hedge funds
534 PIVs – Diversif grow Extended Description – Diversified growth funds
535 PIVs – Priv equity Extended Description – Private equity funds
536 PIVs – Infrastr funds Extended Description – Infrastructure funds
537 PIVs – Other Extended Description – Other
538 PIVs – No descr -1 Extended Description – No description 1
539 PIVs – No descr – 2 Extended Description – No description 2

Group 416 Derivatives : accounts 550 to 594

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The reconciliation of investments note will show movement for the overall group balance.

If postings are made to this group, a separate note is also produced for derivatives showing details of the component
groups used within it as well as further information about the outstanding derivative contracts at the year-end..
.

Group 417 Derivatives – Futures – accounts 550 to 554

These accounts are considered within the derivatives note. If balances exist, a line in a table is produced using the
group description which shows all debits as one total as an asset and all credits as one total as a liability.

For each account within Derivatives- Futures the following sub accounts should be used.

  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in MV

Posting should be made to these sub accounts and not to the main account.
.

550 Derivs – Futures - 1
551 Derivs – Futures – 2
552 Derivs – Futures – 3
553 Derivs – Futures – 4
554 Derivs – Futures – 5

Group 418 Derivatives - Swaps: accounts 560 to 564

For each account within Derivatives- Swaps the following sub accounts should be used.

  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in MV

Posting should be made to these sub accounts and not to the main account.

560 Derivs – Swaps - 1
561 Derivs – Swaps – 2
562 Derivs – Swaps – 3
563 Derivs – Swaps – 4
564 Derivs – Swaps – 5

Group 419 Derivatives - Options: accounts 570 to 574

For each account within Derivatives- Options the following sub accounts should be used.

  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in MV

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Posting should be made to these sub accounts and not to the main account.

570 Derivs – Options - 1
571 Derivs – Options – 2
572 Derivs – Options – 3
573 Derivs – Options – 4
574 Derivs – Options – 5

Group 420 Derivatives – Forward FX : accounts 580 to 584

For each account within Derivatives- Forward FX the following sub accounts should be used.

  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in MV

Posting should be made to these sub accounts and not to the main account.

580 Derivs – Forward FX - 1
581 Derivs – Forward FX – 2
582 Derivs – Forward FX – 3
583 Derivs – Forward FX – 4
584 Derivs – Forward FX – 5

Group 421 Derivatives – Other : accounts 590 to 594

For each account within Derivatives- Other the following sub accounts should be used.

  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in MV

Posting should be made to these sub accounts and not to the main account.

590 Derivs – Other - 1
591 Derivs – Other – 2
592 Derivs – Other – 3
593 Derivs – Other – 4
594 Derivs – Other – 5

Group 422 Insurance policies : accounts 600 to 604

The reconciliation of investments note will show movement for the overall group balance. A separate note is also
produced for insurance policies showing a table of any accounts used.

For each account within Insurance policies the following sub accounts should be used.

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  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in MV

Posting should be made to these sub accounts and not to the main account.

600 Insurance policies - 1
601 Insurance policies – 2
602 Insurance policies – 3
603 Insurance policies – 4
604 Insurance policies – 5

Group 423 Other investments : accounts 610 to 614

Each account within this group is considered individually for the Statement of net assets. There is an option to show
account balances individually on the Statement of net assets or as a whole using the description of group 423. If the
option is taken for individual disclosure, each account will appear either as an investment asset or investment liability
according to its balance using the account description. Alternatively, any overall resultant debit balance will appear as
an investment asset and any overall credit balance will appear as an investment liability. In this case, both will use the
description of group 423.

The reconciliation of investments note will show movement according to the option for individual disclosure. It will
therefore either reference each account individually or the overall group balance.

An optional separate freeform note can also be produced for other investments. There are further optional separate
freeform notes which can be used for each of the accounts within this group.

For each account within Other investments the following sub accounts should be used.

  / 1 Opening balances
  / 2 Purchases
  / 3 Sales
  / 4 Change in MV

Posting should be made to these sub accounts and not to the main account
.

610 Longevity swaps
611 Special purpose vehicles
612 Other investments– 3
613 Other investments – 4
614 Other investments – 5

Group 424 AVC investments : accounts 620 to 624

The reconciliation of investments note will show movement for the overall group balance. A separate note is also
produced for AVC investments showing a table of any accounts used.

620 AVC investment - 1
621 AVC investment – 2
622 AVC investment – 3
623 AVC investment – 4
624 AVC investment – 5

Group 425 Cash : accounts 630 to 634

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	Each account within this group is considered individually for the Statement of net assets. Any overall resultant debit balance will appear as an investment asset and any overall credit balance will appear as an investment liability. Both will use the description of group 425. The reconciliation of investments note will the balances at the start and end of the year for the overall group balance. There is no separate note for cash.
	630 Cash - 1 631 Cash - 2 632 Cash - 3 633 Cash - 4 634 Cash - 5
Group 426 Other investment balances : accounts 640 to 644
	Each account within this group is considered individually for the Statement of net assets. Any overall resultant debit balance will appear as an investment asset and any overall credit balance will appear as an investment liability. Both will use the description of group 426. The reconciliation of investments note will the balances at the start and end of the year for the overall group balance. There is an optional separate note for other investment balances.
	640 Other inv balance – 1 641 Other inv balance – 2 642 Other inv balance – 3 643 Other inv balance – 4 644 Other inv balance - 5

Group 427 Repurchase agreements amounts : accounts 645 to 646

Each account within this group is considered individually for the Statement of net assets. Any overall resultant debit balance will appear as an investment asset and any overall credit balance will appear as an investment liability. Both will use the description of group 427.

The reconciliation of investments note will the balances at the start and end of the year for the overall group balance. This included in the Reconciliation of Investment note. There is an optional separate note for other investment balances.

645 Reverse repo agreements received

646 Repurchase agreement amount due

Group 431 FIXED ASSETS FOR USE BY SCHEME: accounts 650 to 651

The total of group 431 will appear on the Statement of net assets on an individual line.

A separate note will appear showing a table of the movement detail and will use the group descriptions for the headings,
i.e. group 432 and 433. Note however that extended descriptions will not be used.

Group 432 Asset 1 : account 650

650 Asset 1

650/1 Opening balance

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650/2 Additions

650/3 Disposals

650/5 Revaluations

650/21 Depreciation brought forward

650/22 Charge for the year

650/23 Elimin on disposal

650/25 Revaluation adjs

Group 433 Asset 2 : account 651

651 Asset 1

651/1 Opening balance

651/2 Additions

651/3 Disposals

651/5 Revaluations

651/21 Depreciation brought forward

651/22 Charge for the year

651/23 Elimin on disposal

651/25 Revaluation adjs

Group 441 BORROWINGS: accounts 660 to 611

The total of group 441 will appear in the Statement of net assets using the heading taken from group 441 description on an individual line. A separate note is also produced for borrowings showing an analysis of the outstanding amounts.

Group 441 Borrowings : accounts 660 to 661

660 Sterling loan

660/1 Less than 1 year

660/2 1-2 years

660/3 3-5 years

660/4 More than 5 years

661 Foreign currency loan

661/1 Less than 1 year

661/2 1-2 years

661/3 3-5 years

661/4 More than 5 years

Group 451 CURRENT ASSETS: accounts 670 to 679

The total of group 451, together with any debit balances found in either Account 0 and/or Group 450 will appear in the
Statement of net assets using the heading taken from group 451 description on an individual line. A separate note is
produced for current assets showing a table of any accounts used.

670 Contributions due – employer
671 Contributions due – employee
672 Cash balances (not as invs)
673 Accrued interest
674 No description
675 No description
676 No description
677 No description
678 No description
679 No description

Group 450 VAT : account 690

A debit balance will be included within Current assets and a credit balance will be included within Current liabilities.

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The description of group 450 is used on the respective note.

690 VAT

Group 461 CURRENT LIABILITIES : accounts 700 to 709

The total of group 461, together with any credit balances found in either Account 0 and/or Group 450 will appear in the Statement of net assets using the heading taken from group 461 description on an individual line. A separate note is produced for current liabilities showing a table of any accounts used.
700 Unpaid benefits 701 Accrued expenses 702 No description 703 No description 704 No description 705 No description 706 No description 707 No description 708 No description 709 No description
Group 481 FUND ACCOUNT : account 730
The value of the fund at the beginning of the period should be posted here and it will be shown at the end of the Fund account as Net assets of the scheme at the beginning of the period. When opening balances are run this account will receive any increase/decrease in the fund from that year.
730 Fund account

Group 1100 AUDITED ACCOUNTS REGULATIONS (Investments disclose under Audited Accounts Regulations ): accounts 800 to 999

Group 1101 INVESTMENTS PRE FRS102: accounts 800 to 903

The group descriptions for the types of investments within this group are taken from Audited Accounts Regulations.

Group 1102 Allocated to members : Accounts 800 to 851

Use accounts in group 1102 for Investments designated to members.

A series of 5 sub-accounts have been set up as detailed below for each account within groups 1103 to 1114. These should be utilised where a breakdown is required between quoted and unquoted investments, UK and non-UK

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investments etc. Sub account 1 for each account in the group is added together and shown using the extended description of sub account 1 from the first account in the group

Group 1103 Fixed interest securities: Accounts 800 to 803

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 UK public sector quoted
/2 UK quoted
/3 Overseas public sector
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 500

800 Op value -fixed int securities
801 Purchases-fixed int securities
802 Sales - fixed int securities
803 Change in MV - fixed int secs

Group 1104 : Equities : Accounts 804 to 807

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 UK quoted
/2 UK unquoted
/3 Overseas quoted
/4 Overseas unquoted
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 804

804 Opening value - equities
805 Purchases - equities
806 Sales - equities
807 Change in MV - equities

Group 1105: Index-linked securities : Accounts 808 to 811

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 UK quoted
/2 No description
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 808.

808 Op value - index-linked secs
809 Purchases - index-linked secs
810 Sales - index-linked secs
811 Change in MV-index-linked secs

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Group 1150: Pooled investment vehicles : Accounts 812 to 819

Group 1106: Managed funds : Accounts 812 to 815

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 Property
/2 Other
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 812

812 Opening value - managed funds
813 Purchases - managed funds
814 Sales - managed funds
815 Change in MV - managed funds

Group 1107: Unit trusts : Accounts 816 to 819

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 Property
/2 Other
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 816.
.

816 Opening value - unit trusts
817 Purchases - unit trusts
818 Sales - unit trusts
819 Change in MV - unit trusts

Group 1152: Derivatives : Accounts 820 to 823

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 Futures
/2 Options
/3 Swaps
/4 Forward foreign exchange contracts
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 820.

820 Opening value - derivatives
821 Purchases – derivatives
822 Sales – derivatives
823 Change in MV - derivatives

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Group 1108: Property : Accounts 824 to 827

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 UK
/2 Overseas
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 824.
.

824 Opening value - property
825 Purchases – property
826 Sales – property
827 Change in MV - property

Group 1109: Insurance policies : Accounts 828 to 831

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 No description
/2 No description
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 828..

828 Opening value - insurance pols
829 Purchases - insurance policies
830 Sales - insurance policies
831 Change in MV - insurance pols

Group 1110: Loans : Accounts 832 to 835

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 No description
/2 No description
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 832.

832 Opening value - loans
833 Purchases - loans
834 Sales - loans
835 Change in MV - loans

Group 1111: Other investments : Accounts 836 to 839

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Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 836.
..

836 Opening value - other invs
837 Purchases - other investments
838 Sales - other investments
839 Change in MV - other invs

Group 1114: Separately invested AVC funds – Accounts 840 to 843

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 No description
/2 No description
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 840.
..

840 Opening value – AVC funds
841 Purchases - AVC funds
842 Sales - AVC funds
843 Change in MV - AVC funds

Group 1112: Cash deposits and cash in hand : Account: Accounts 844 to 847

A total for this group is shown on the net asset statement using the description of group 1112.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 Sterling
/2 Foreign currency
/3 No description
/4 No description
/5 No description
The description used will be taken from the extended description of the sub-account attached to account 848

844 Op value - cash deps & in hand
845 Purchases - cash deps, in hand
846 Sales - cash deps and in hand
847 Change in MV-cash deps,in hand

Group 1113: Other investment balances : Accounts 848 to 851

If a further break down is required there are 5 sub accounts set for each account as follows:
/1 No description
/2 No description
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 848...

848 Op value - other inv balances

849 Purchases - other inv balances

850 Sales - other investment bals

851 Change in MV - other inv bals

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Group 1115 Not Allocated to members : Accounts 852 to 903

Defined contribution schemes

Accounts in group 1115 should be used for investments not designated to members.

Defined benefit schemes

Do not use these accounts

A series of 5 sub-accounts have been set up as detailed below for each account within groups 1116 to 1126. These should be utilised where a breakdown is required between quoted and unquoted investments, UK and non-UK investments etc. Sub account 1 for each account in the group is added together and shown using the extended description of sub account 1 from the first account in the group.

Group 1116 Fixed interest securities: Accounts 852 to 855

852 Op value -fixed int securities
853 Purchases-fixed int securities
854 Sales - fixed int securities
855 Change in MV - fixed int secs

Group 1117 : Equities : Accounts 856 to 859

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 UK quoted
/2 UK unquoted
/3 Overseas quoted
/4 Overseas unquoted
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 856

856 Opening value - equities
857 Purchases - equities
858 Sales - equities
859 Change in MV - equities

Group 1118: Index-linked securities : Accounts 860 to 863

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 UK quoted
/2 No description
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 860.

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Account list for the chart EPEN: Pension schemes chart 03/10/2019

860 Op value - index-linked secs

861 Purchases - index-linked secs

862 Sales - index-linked secs

863 Change in MV-index-linked secs

Group 1151: Pooled investment vehicles : Accounts 864 to 871

Group 1119: Managed funds : Accounts 864 to 867

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 Property
/2 Other
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 864

864 Opening value - managed funds
865 Purchases - managed funds
866 Sales - managed funds
867 Change in MV - managed funds

Group 1120: Unit trusts : Accounts 868 to 871

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 Property
/2 Other
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 868.
.

868 Opening value - unit trusts
869 Purchases - unit trusts
870 Sales - unit trusts
871 Change in MV - unit trusts

Group 1153: Derivatives : Accounts 872 to 875

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 Futures
/2 Options
/3 Swaps
/4 Forward foreign exchange contracts
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 872.

872 Opening value - derivatives
873 Purchases – derivatives
874 Sales – derivatives
875 Change in MV - derivatives

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Account list for the chart EPEN: Pension schemes chart 03/10/2019

Group 1121: Property : Accounts 876 to 879

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 UK
/2 Overseas
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 876.
.

876 Opening value - property
877 Purchases – property
878 Sales – property
879 Change in MV - property

Group 1122: Insurance policies : Accounts 880 to 883

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 No description
/2 No description
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 880..

880 Opening value - insurance pols
881 Purchases - insurance policies
882 Sales - insurance policies
883 Change in MV - insurance pols

Group 1123: Loans : Accounts 884 to 887

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 No description
/2 No description
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 884.

884 Opening value - loans
885 Purchases - loans
886 Sales - loans
887 Change in MV - loans

Group 1124: Other investments : Accounts 888 to 891

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Account list for the chart EPEN: Pension schemes chart 03/10/2019

Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 888.
..

888 Opening value - other invs
889 Purchases - other investments
890 Sales - other investments
891 Change in MV - other invs

Group 1125: Separately invested AVC funds – Accounts 892to 895

A table is shown within the notes showing the detail of the investment movement during the year.
If a further break down is required there are 5 sub accounts set for each account as follows:
/1 No description
/2 No description
/3 No description
/4 No description
/5 No description
Posting should be made to these sub accounts and not to the main account. The description used will be taken from the
extended description of the sub-account attached to account 892.
..

892 Opening value – AVC funds
893 Purchases - AVC funds
894 Sales - AVC funds
895 Change in MV - AVC funds

Group 1125: Cash deposits and cash in hand : Account: Accounts 896 to 899

896 Op value - cash deps & in hand
897 Purchases - cash deps, in hand
898 Sales - cash deps and in hand
899 Change in MV-cash deps,in hand

Group 1126: Other investment balances : Accounts 900 to 903

900 Op value - other inv balances

901 Purchases - other inv balances

902 Sales - other investment bals

903 Change in MV - other inv bals

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Account list for the chart EPEN: Pension schemes chart 03/10/2019

Group 1160: Invs pre FRS102 balancing : Account 999

This account has been created to allow the disclosure under Audit regulations and should be used a balancing account for the 800 + accounts.

999 Invs pre FRS102 – balancing Extended description…Investments pre FRS102 – balancing account only

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