# The Occupational Pension Schemes (Employer Debt) Regulations 2005, Paragraph: 3 Valuation principles


The scheme's assets and liabilities are valued in accordance with section 75(5) of the Pensions Act 1995, regulations 5 and 6 of the Employer Debt Regulations and any relevant FRC standards.

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Source: https://www.legislation.gov.uk/uksi/2005/678/schedule/1/paragraph/wrapper2n1n5 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/schedule-1/paragraph-wrapper2n1n5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.