# The Occupational Pension Schemes (Transfer Values) Regulations 1996, Paragraph 2


The insufficiency report must contain—
(a) a comparison, as at the effective date of the report, between the insufficiency report liabilities of all members and the market value of the assets of the scheme; and
(b) a statement of any allowance the actuary makes under paragraph 3.

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Source: https://www.legislation.gov.uk/uksi/1996/1847/schedule/1B/paragraph/2 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-transfer-values-regulations-1996/schedule-1B/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.