Paragraph 5 F1
Where the scheme has employer-related investments, within the meaning of Article 40(2) of the 1995 Order (restriction on employer-related investments), a statement—
(a)
as to the percentage of the scheme’s resources invested in such investments at the end of the accounting period; and
(b)
if that percentage exceeds 5 per cent., as to the percentage of the scheme’s resources which are investments to which regulation 13 of the Occupational Pension Schemes (Investment) Regulations (Northern Ireland) 2005 (investments to which restrictions do not apply) applies.