IAS19 Report (General)

Section

Type of Report

Actives

IAS19_ACTIVES

Pensioners (Includes Widows / Children)

IAS19_PENSIONERS

Credit Account

IAS19_CREDIT_ACCOUNT

Deferreds

IAS19_DEFERREDS

ACTIVES

1

Number of active members

Find all of the Membership records for which the Status as at the Effective Date of the report is LIVE or PHI and sum the Memberships as follows:

1.    For each Member check if there is a Member Values record with a Type of CONVERSION. If found read the value for Sub Type and store this as the Member’s Scheme prior to conversion. Sum the Members with same previous Scheme per Scheme.

2.     For the Members for which a CONVERSION record is not found read the Members’ Benefit Membership Group and find the Members with an Opted Out Life Assurance Only Membership Group i.e. one of the following membership Groups;BA11, BA12, BA13, BA14, BA15, BA16, BA17 or BA18. (see 2.2.1.1 Opt Out Life Assurance Only Membership Groups below) Sum the Members with the same Membership Group per Scheme.

3.     For the Members for which a CONVERSION record is not found and for which the Benefit Membership Group is not BA07, BA11, BA12, BA13, BA14, BA15, BA16, BA17, BA18, BA19 or BA20.read the Members’ Contribution Membership Group and find the Members for which the Contribution Membership Group is C07 (Afterwork Reduced). Sum the Members per Scheme.

4.     For the Members for which a CONVERSION record is not found and for which the Benefit Membership Group is not BA07, BA11, BA12, BA13, BA14, BA15, BA16, BA17.BA18, BA19 or BA20  read the Members’ Contribution Membership Group and find the Members for which the Contribution Membership Group is not C07 (Afterwork Reduced). Sum the Members per Scheme.

5.    For the Members for which a CONVERSION record is not found and for which the Benefit Membership Group is BA07 or BA19.

6.     For the Members for which a CONVERSION record is not found and for which the Benefit Membership Group is BA20.

2

Number of active members previous period

Find all of the Membership records for which the Status as at the Effective Date of the report minus 6 months is LIVE or PHI and sum the Memberships as follows:

1.    For each Member check if there is a Member Values record with a Type of CONVERSION. If found read the value for Sub Type and store this as the Member’s Scheme prior to conversion. Sum the Member with same previous Scheme per Scheme.

2.     For the Members for which a CONVERSION record is not found read the Members’ Benefit Membership Group and find the Members with an Opted Out Life Assurance Only Membership Group i.e. one of the following membership Groups;BA11, BA12, BA13, BA14, BA15, BA16, BA17 or BA18. Sum the Members with the same Membership Group per Scheme.

3.    For the Members for which a CONVERSION record is not found and for which the Benefit Membership Group is not BA07, BA11, BA12, BA13, BA14, BA15, BA16, BA17, BA18 BA19 or BA20.read the Members’ Contribution Membership Group and find the Members for which the Contribution Membership Group is C07 (Afterwork Reduced). Sum the Members per Scheme.

4.     For the Members for which a CONVERSION record is not found and for which the Benefit Membership Group is not BA07, BA11, BA12, BA13, BA14, BA15, BA16, BA17, BA18 BA19 or BA20 read the Members’ Contribution Membership Group and find the Members for which the Contribution Membership Group is not C07 (Afterwork Reduced). Sum the Members per Scheme.

5.    For the Members for which a CONVERSION record is not found and for which the Benefit Membership Group is BA07 or BA19.

6.    For the Members for which a CONVERSION record is not found and for which the Benefit Membership Group is BA20.

If no records are found display the value in the report as zero

3

Variance

Calculate the percentage difference between the value in 1 and 2 above per group and per previous Scheme where applicable. Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

4

Total Full Time Equivalent Salary

For each of the Memberships for which the Status is LIVE or PHI as at the Effective Date of the report read the Actual Earning records effective as at the Effective Date of the report.

If the Membership Status is PHI find the Actual Earnings with a Type of FTEN.

If the Membership Status is LIVE find the Actual Earnings with a Type of NSS. If no record is found or the value for the NSS Actual Earning record as at the Effective Date of the report is zero, find the Actual Earning with a Type of FTEU and sum the values as per the groups 1, 2, 3, 4, 5 and 6 in 1 above.

5

Total Full Time Equivalent Salary previous period

For each of the Memberships for which the Status is LIVE or PHI as at the Effective Date of the report minus 6 months read the Actual Earning records effective as at the Effective Date of the report minus 6 months.

If the Membership Status is PHI find the Actual Earnings with a Type of FTEN.

If the Membership Status is LIVE find the Actual Earnings with a Type of NSS. If no record is found or the value for the NSS Actual Earning record as at the Effective Date of the report minus 6 months is zero, find the Actual Earnings with a Type of FTEU and sum the values as per the groups 1, 2, 3, 4, 5 and 6 in 2 above.

If no records are found display the value in the report as zero

6

Variance

Calculate the percentage difference between the values in 4 and 5 above per group and per previous Scheme where applicable.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

7

Total Actual Salary

For each of the Memberships for which the Status is LIVE or PHI as at the Effective Date of the report read the Actual Earning records with a Type of FULL TIME HOURS and PART TIME HOURS effective as at the Effective Date of the report.

Calculate the Total Actual Salary per Member as follows and sum the results per groups 1, 2, 3, 4, 5 and 6 in 1 above:

Total Full Time Equivalent Salary divided by Full Time Hours multiplied by Part Time Hours

8

Total Actual Salary previous period

For each of the Memberships for which the Status is LIVE or PHI as at the Effective Date of the report minus 6 months read the Actual Earning records with a Type of FULL TIME HOURS and PART TIME HOURS effective as at the Effective Date of the report minus 6 months.

Calculate the Total Actual Salary per Member and sum the results per groups 1, 2, 3, 4, 5 and 6 in 1 above.

If no records are found display the value in the report as zero

9

Variance

Calculate the percentage difference between the values in 7 and 8 above per group and per previous Scheme where applicable.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

CREDIT ACCOUNTS

10

Membership Totals

Count the Memberships for which a value is calculated in 13 below per 1. Previous Scheme, 2. Category and 3.Scheme.

11

Membership Totals previous period

Count the Memberships for which a value is calculated in 14 below per 1. Previous Scheme, 2. Category and 3.Scheme.

If no records are found display the value in the report as zero

12

Variance

Calculate the percentage difference between the values in 10 and 11 above per previous 1. Scheme, 2. Category and 3. Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

13

Total Credit Account balances for active members

Determine the market value of the LIVE and PHI Members’ Credit Account investments. Retrieve the Monetary balance on the Member’s INVESTMEMB accounts and the unit balance on the Member’s INVSTMEMUNIT accounts for the Income Types for which the value for Member Investment Choice is N as at the Effective Date of the report. If the Type of Investment is UNITISED find the unit price applicable as at the Effective Date of the report depending on the Pricing Method and calculate the market value. If the Type of Investment is BONUS find the interest rate applicable as at the Effective Date of the report and calculate interest from the date of the last interest allocation to the Effective Date of the report.

Sum the Market Values as follows:

1.    For each Member check if there is a Member Values record with a Type of CONVERSION. If found read the Members’ Benefit Membership Group and find the Members with an Opted Out Life Assurance Only Membership Group i.e. one of the following membership Groups;BA11, BA12, BA13, BA14, BA15, BA16, BA17 or BA18. Read the value for Sub Type on the Member Values record and store this as the Member’s Scheme prior to conversion. Sum the market values of the unitised portfolios, the monetary balances on the bonus portfolios and the interest calculated for the bonus portfolios for all of the Members with same previous Scheme.

2.    For each Member check if there is a Member Values record with a Type of CONVERSION. If found read the Members’ Benefit Membership Group and find the Members for which the Benefit Membership Group is not an Opted Out Life Assurance Only Membership Group i.e. one of the following membership Groups;BA11, BA12, BA13, BA14, BA15, BA16, BA17 or BA18. Read the value for Sub Type on the Member Values record and store this as the Member’s Scheme prior to conversion. Sum the market values of the unitised portfolios, the monetary balances on the bonus portfolios and the interest calculated for the bonus portfolios for all of the Members with same previous Scheme.

3.    For the Members for which a CONVERSION record is not found read the Members’ Benefit Membership Group and find the Members with an Opted Out Life Assurance Only Membership Group i.e. one of the following membership Groups;BA11, BA12, BA13, BA14, BA15, BA16, BA17 or BA18. Sum the market values of the unitised portfolios, the monetary balances on the bonus portfolios and the interest calculated for the bonus portfolios for all of the Members with the same Membership Group

4.    Sum the market values of the unitised portfolios, the monetary balances on the bonus portfolios and the interest calculated for the bonus portfolios for all of the Members for which a CONVERSION record or an Opt Out Life Assurance Only Membership Group is not found.

14

Total Credit Account balances for active members previous period

Determine the market value of the LIVE and PHI Members’ Credit Account investments. Retrieve the Monetary balance on the Member’s INVESTMEMB accounts and the unit balance on the Member’s INVSTMEMUNIT accounts for the Income Types for which the value for Member Investment Choice is N as at the Effective Date of the report minus 6 months. If the Type of Investment is UNITISED find the unit price applicable as at the Effective Date of the report minus 6 months depending on the Pricing Method and calculate the market value. If the Type of Investment is BONUS find the interest rate applicable as at the Effective Date of the report minus 6 months and calculate interest from the date of the last interest allocation to the Effective Date of the report. Sum the market values of the unitised portfolios, the monetary balances on the bonus portfolios and the interest calculated for the bonus portfolios for all of the Members per category as per 13 above.

If no balances are found display the value in the report as zero.

15

Variance

Calculate the percentage difference between the Total Credit Account balances calculated in 13 and 14 above per previous Scheme, Opt Out Life Assurance Only Membership Group and other Members.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous is zero display the value in the report as zero.

16

Membership Totals

Count the Memberships for which a value is calculated in 19 below.

17

Membership Totals previous period

Count the Memberships for which a value is calculated in 20 below

If no records are found display the value in the report as zero

18

Variance

Calculate the percentage difference between the values in 16 and 17 above.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

19

Total Credit Account balances for deferred members

Determine the market value of the DEFERRED and DEF ANNUITANT Members’ Credit Account investments. Retrieve the Monetary balance on the Member’s INVESTMEMB accounts and the unit balance on the Member’s INVSTMEMUNIT accounts for the Income Types for which the value for Member Investment Choice is N as at the Effective Date of the report. If the Type of Investment is UNITISED find the unit price applicable as at the Effective Date of the report depending on the Pricing Method and calculate the market value. If the Type of Investment is BONUS find the interest rate applicable as at the Effective Date of the report and calculate interest from the date of the last interest allocation to the Effective Date of the report.

Sum the Market Values as follows:

1.    For each Member check if there is a Member Values record with a Type of CONVERSION. If found read the value for Sub Type and store this as the Member’s Scheme prior to conversion. Sum the market values of the unitised portfolios, the monetary balances on the bonus portfolios and the interest calculated for the bonus portfolios for all of the Members with same previous Scheme.

2.    Sum the market values of the unitised portfolios, the monetary balances on the bonus portfolios and the interest calculated for the bonus portfolios for all of the Members for which a CONVERSION record is not found

20

Total Credit Account balances for deferred members previous period

Determine the market value of the DEFERRED and DEF ANNUITANT Members’ Credit Account investments. Retrieve the Monetary balance on the Member’s INVESTMEMB accounts and the unit balance on the Member’s INVSTMEMUNIT accounts for the Income Types for which the value for Member Investment Choice is N as at the Effective Date of the report minus 6 months. If the Type of Investment is UNITISED find the unit price applicable as at the Effective Date of the report minus 6 months depending on the Pricing Method and calculate the market value. If the Type of Investment is BONUS find the interest rate applicable as at the Effective Date of the report minus 6 months and calculate interest from the date of the last interest allocation to the Effective Date of the report minus 6 months. Sum the market values of the unitised portfolios, the monetary balances on the bonus portfolios and the interest calculated for the bonus portfolios for all of the Members per Scheme.

If no records are found display the value in the report as zero

21

Variance

Calculate the percentage difference between the Total Credit Account balances for deferred members in 19 and 20 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

DEFERREDS

Afterwork / Career Average

22

Membership Totals

Find all of the Membership records for Scheme Codes 009001 (Afterwork) and 009006 (Career Average) for which the Status as at the Effective Date of the report is DEFERRED or DEF ANNUITANT. Sum the Memberships per Scheme.

23

Membership Totals previous period

Find all of the Membership records for Scheme Codes 009001 (Afterwork) and 009006 (Career Average) for which the Status as at the Effective Date of the report minus 6 months is DEFERRED or DEF ANNUITANT. Sum the Memberships per Scheme.

If no records are found display the value in the report as zero

24

Variance

Calculate the percentage difference between the Membership Total in 22 and 23 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

1964 Barclays Deferreds Only

25

Number of deferred pensioners (excluding members with GMP only) excluding Woolwich members

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report is DEFERRED or DEF ANNUITANT and for which the Benefit Membership Group is not a Woolwich Membership Group (see table in 2.2.1.2 Woolwich Deferred Benefit Membership Groups below). Sum the number of Memberships excluding the GMP only Members (see below) per Scheme. GMP Only Members:

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Sub-Category is NORMAL RETIRAL. Determine the pension that the member would receive as at the Effective Date of the Report. If the Member’s age is greater than Normal Retirement Age (NRA) read the Benefit Package for the Benefit Membership Group for which the Event Sub-Category is LATE RETIRAL. If a pension is only calculated with a Benefit Type of PO88 or PR88 exclude these members from the count of deferred pensioners and include in the total number of deferred pensioners with GMP only (see 28 below).

26

Number of deferred pensioners (excluding members with GMP only) excluding Woolwich members previous period

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report minus 6 months is DEFERRED or DEF ANNUITANT and for which the Benefit Membership Group is not a Woolwich Membership Group (see table in 2.2.1.2 Woolwich Deferred Benefit Membership Groups below. Sum the number of Memberships excluding the GMP only Members (see above) per Scheme.

If no records are found display the value in the report as zero

27

Variance

Calculate the percentage difference between the values in 25 and 26 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

28

Number of deferred pensioners with GMP only excluding Woolwich members

Total of Members for which only a pension with a Benefit Type of PR88 or PO88 will be paid on retirement (see above) and for which the Benefit Membership Group is not a Woolwich Membership Group (see table in 2.2.1.2 Woolwich Deferred Benefit Membership Groups below, per Scheme.

29

Number of deferred pensioners with GMP only previous period

Total of Members as at the Effective Date of the report minus 6 months for which only a pension with a Benefit Type of PR88 or PO88 will be paid on retirement (see above) and for which the Benefit Membership Group is not a Woolwich Membership Group (see table in 2.2.1.2 Woolwich Deferred Benefit Membership Groups below, per Scheme.

If no records are found display the value in the report as zero

30

Variance

Percentage difference between the number of deferred pensioners with GMP only in 28 and 29 above.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

31

Current value of deferred pensions  including GMP (excluding members with GMP only)

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Sub-Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 exclude the value of these pensions and include them in the values for Current value of deferred GMP only pensions (Pre 88 + Post 88) (see 34 and 37 below), Current value of deferred Pre 88 GMP pensions (members with GMP only) (see 34 below) or Current value of deferred Post 88 GMP pensions (members with GMP only) (see 37 below)

Sum the values per Scheme.

32

Current value of deferred pensions  including GMP (excluding members with GMP only) previous period

Find all of the Membership records Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report minus 6 months is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report minus 6 months. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 exclude the value of these pensions.

If no records are found display the value in the report as zero

33

Variance

Calculate the percentage difference between the Current value of deferred pensions including GMP (excluding members with GMP only) in 31 and 32 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

34

Current value of deferred Pre 88 GMP pensions (excluding members with GMP only)

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 exclude the value of these pensions

Sum the values for the pensions with a Benefit Type of PR88 per Scheme.

35

Current value of deferred Pre 88 GMP pensions (excluding members with GMP only) previous period

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report minus 6 months is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report minus 6 months. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 exclude the value of these pensions

Sum the values for the pensions with a Benefit Type of PR88 per Scheme.

If no records are found display the value in the report as zero

36

Variance

Calculate the percentage difference between the Current value of deferred Pre 88 GMP pensions (excluding members with GMP only) in 34 and 35 above.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

37

Current value of deferred Post 88 GMP pensions (excluding members with GMP only)

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 exclude the value of these pensions

Sum the values for the pensions with a Benefit Type of PO88 per Scheme.

38

Current value of deferred Post 88 GMP pensions (excluding members with GMP only) previous period

Find all of the Membership records Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report minus 6 months is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report minus 6 months. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 exclude the value of these pensions

Sum the values for the pensions with a Benefit Type of PO88 per Scheme.

If no records are found display the value in the report as zero

39

Variance

Calculate the percentage difference between the Current value of deferred Post 88 GMP pensions (excluding members with GMP only) in 37 and 38 above.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

40

Current value of deferred SPD 

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 exclude the value of these pensions

Sum the values for the pensions with a Benefit Type of SPD per Scheme.

41

Current value of deferred SPD  previous period

Find all of the Membership records for which the Status as at the Effective Date of the report minus 6 months is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report minus 6 months. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 exclude the value of these pensions

Sum the values for the pensions with a Benefit Type of SPD per Scheme.

If no records are found display the value in the report as zero

42

Variance

Calculate the percentage difference between the Current value of deferred SPD in 40 and 41 above.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

1964 Barclays GMP Only

43

Current value of deferred GMP only pensions (Pre 88 + Post 88)

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 include the value of these pensions.

Sum the values for the pensions with a Benefit Type of PR88 and PO88 per Scheme.

44

Current value of deferred GMP only pensions (Pre 88 + Post 88)previous period

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report minus 6 months is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report minus 6 months. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 include the value of these pensions.

Sum the values for the pensions with a Benefit Type of PR88 and PO88 per Scheme.

If no records are found display the value in the report as zero

45

Variance

Calculate the percentage difference Current value of deferred GMP only pensions (Pre 88 + Post 88) in 43 and 44 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

46

Current value of deferred Pre 88 GMP pensions (members with GMP only)

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 include the value of these pensions.

Sum the values for the pensions with a Benefit Type of PR88 per Scheme.

47

Current value of deferred Pre 88 GMP pensions (members with GMP only) previous period

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report minus 6 months is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report minus 6 months. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 include the value of these pensions.

Sum the values for the pensions with a Benefit Type of PR88 per Scheme.

If no records are found display the value in the report as zero

48

Variance

Calculate the percentage difference between the Current value of deferred Pre 88 GMP pensions (members with GMP only) in 46 and 47 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

49

Current value of deferred Post 88 GMP pensions (members with GMP only)

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 include the value of these pensions.

Sum the values for the pensions with a Benefit Type of PO88 per Scheme.

50

Current value of deferred Post 88 GMP pensions (members with GMP only) previous period

Find all of the Membership records for Scheme Code 009004 (1964) for which the Status as at the Effective Date of the report minus 6 months is DEFERRED or DEF ANNUITANT.

Read the Benefit Package for the Benefit Membership Group to which the Membership is associated and for the Benefit Event for which the Event Category is NORMAL RETIRAL. Determine the pension that the member will receive based on service to the Effective Date of the report minus 6 months. If the Member’s age is greater than the NRA read the Benefit Package with an Event Sub-Category of LATE RETIRAL.

If a pension is only calculated with a Benefit Type of PO88 or PR88 include the value of these pensions.

Sum the values for the pensions with a Benefit Type of PO88 per Scheme.

If no records are found display the value in the report as zero

51

Variance

Calculate the percentage difference between the Current value of deferred Post 88 GMP pensions (members with GMP only) in 49 and 50 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

PENSIONERS

52

Number of pensioners

Find all of the Memberships for which there is a Membership Payment record with a Payment Type of ANNUITY effective as at the Effective Date of the report.

Count all of the Membership Payment records with different Benefit Types (PR97, PO97, PR88, PO88, SPD, etc.) as one record i.e. count the number of pensioners not pension types.

Sum the records per Scheme.

53

Number of pensioners previous period

Find all of the Memberships for which there is a Membership Payment record with a Payment Type of ANNUITY effective as at the Effective Date of the report minus 6 months.

Count all of the Membership Payment records with different Benefit Types (PR97, PO97, PR88, PO88, SPD, etc.) as one record i.e. count the number of pensioners not pension types.

Sum the records per Scheme.

If no records are found display the value in the report as zero

54

Variance

Calculate the percentage difference between the Number of pensioners in 52 and 53 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

55

Barclays total pensions in payment

Find all of the Memberships for which there is a Membership Payment record with a Payment Type of ANNUITY effective as at the Effective Date of the report and for which the Member’s Annuity Membership Group is not A04 (Woolwich Flexible Retirement <75, A05 (Woolwich Pensioner <75) or A06 (Woolwich Pensioner >=75).

Sum the values for Regular Payment Amount on the Membership Payment Detail records effective as at the Effective Date of the Report per Scheme. Calculate the annual pension amount by multiplying by 12.

56

Barclays total pensions in payment previous period

Find all of the Memberships for which there is a Membership Payment record with a Payment Type of ANNUITY effective as at the Effective Date of the report minus 6 months and for which the Member’s Annuity Membership Group is not A04 (Woolwich Flexible Retirement <75, A05 (Woolwich Pensioner <75) or A06 (Woolwich Pensioner >=75).

Sum the values for Regular Payment Amount on the Membership Payment Detail records effective as at the Effective Date of the report minus 6 months per Scheme. Calculate the annual pension amount by multiplying by 12.

If no records are found display the value in the report as zero

57

Variance

Calculate the percentage difference between the Barclays total pensions in payment in 55 and 56 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

58

Woolwich total pensions in payment

Find all of the Memberships for which there is a Membership Payment record with a Payment Type of ANNUITY effective as at the Effective Date of the report and for which the Member’s Annuity Membership Group is A04 (Woolwich Flexible Retirement <75, A05 (Woolwich Pensioner <75) or A06 (Woolwich Pensioner >=75).

Sum the values for Regular Payment Amount on the Membership Payment Detail records effective as at the Effective Date of the report per Scheme. Calculate the annual pension amount by multiplying by 12.

59

Woolwich total pensions in payment previous period

Find all of the Memberships for which there is a Membership Payment record with a Payment Type of ANNUITY effective as at the Effective Date of the report minus 6 months and for which the Member’s Annuity Membership Group is A04 (Woolwich Flexible Retirement <75, A05 (Woolwich Pensioner <75) or A06 (Woolwich Pensioner >=75).

Sum the values for Regular Payment Amount on the Membership Payment Detail records effective as at the Effective Date of the Report minus 6 months per Scheme. Calculate the annual pension amount by multiplying by 12.

If no records are found display the value in the report as zero

60

Variance

Calculate the percentage difference between the Woolwich total pensions in payment in 58 and 59 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

WIDOWS / CHILDREN

61

Number of spouses and children

Find all of the Membership Payment records for which the Relationship is SPOUSE, DEPENDANT, DISABLED DEPENDNT or FIN DEPENDANT and the Payment Type is ANNUITY effective as at the Effective Date of the report.

Sum the records per Scheme.

62

Number of spouses and children previous period

Find all of the Membership Payment records for which the Relationship is SPOUSE, DEPENDANT, DISABLED DEPENDNT or FIN DEPENDANT and the Payment Type is ANNUITY effective as at the Effective Date of the report minus 6 months.

Sum the records per Scheme.

If no records are found display the value in the report as zero

63

Variance

Calculate the percentage difference between the Number of spouses and children in 61 and 62 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

64

Barclays total spouse and children pensions

Find all of the Memberships for which there is a Membership Payment record with a Relationship of SPOUSE, DEPENDANT, DISABLED DEPENDNT or FIN DEPENDANT with a Payment Type of ANNUITY effective as at the Effective Date of the report and for which the Member’s Annuity Membership Group is not A04 (Woolwich Flexible Retirement <75, A05 (Woolwich Pensioner <75) or A06 (Woolwich Pensioner >=75).

Sum the values for Regular Payment Amount on the Membership Payment Detail records effective as at the Effective Date of the report per Scheme. Calculate the annual pension amount by multiplying by 12.

65

Barclays total spouse and children pensions previous period

Find all of the Memberships for which there is a Membership Payment record with a Relationship of SPOUSE, DEPENDANT, DISABLED DEPENDNT or FIN DEPENDANT with a Payment Type of ANNUITY effective as at the Effective Date of the report minus 6 months and for which the Member’s Annuity Membership Group is not A04 (Woolwich Flexible Retirement <75, A05 (Woolwich Pensioner <75) or A06 (Woolwich Pensioner >=75).

Sum the values for Regular Payment Amount on the Membership Payment Detail records effective as at the Effective Date of the report minus 6 months per Scheme. Calculate the annual pension amount by multiplying by 12.

If no records are found display the value in the report as zero

66

Variance

Calculate the percentage difference between the Barclays total spouse and children pensions in 64 and 65 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

67

Woolwich total spouse and children pensions

Find all of the Memberships for which there is a Membership Payment record with a Relationship of SPOUSE, DEPENDANT, DISABLED DEPENDNT or FIN DEPENDANT with a Payment Type of ANNUITY effective as at the Effective Date of the report and for which the Member’s Annuity Membership Group is A04 (Woolwich Flexible Retirement <75, A05 (Woolwich Pensioner <75) or A06 (Woolwich Pensioner >=75).

Sum the values for Regular Payment Amount on the Membership Payment Detail records effective as at the Effective Date of the report per Scheme. Calculate the annual pension amount by multiplying by 12.

68

Woolwich total spouse and children pensions previous period

Find all of the Memberships for which there is a Membership Payment record with a Relationship of SPOUSE, DEPENDANT, DISABLED DEPENDNT or FIN DEPENDANT with a Payment Type of ANNUITY effective as at the Effective Date of the report minus 6 months and for which the Member’s Annuity Membership Group is A04 (Woolwich Flexible Retirement <75, A05 (Woolwich Pensioner <75) or A06 (Woolwich Pensioner >=75).

Sum the values for Regular Payment Amount on the Membership Payment Detail records effective as at the Effective Date of the report minus 6 months per Scheme. Calculate the annual pension amount by multiplying by 12.

If no records are found display the value in the report as zero

69

Variance

Calculate the percentage difference between the Woolwich total spouse and children pensions in 67 and 68 above per Scheme.

Calculate to 2 decimal places with normal rounding i.e. 0-4 round down and 5-9 round up.

If the value for the previous period is zero display the value as zero.

BA07

Life Assurance Only – Under 25

BA11

Opted Out with Deferred & Life Assurance - NRA 60 - Early from 50

BA12

Opted Out with Deferred & Life Assurance - NRA 60 - Early from 55

BA13

Opted Out with Deferred & Life Assurance - NRA 65

BA14

Opted Out with Deferred & Life Assurance - NRA 70

BA15

Opted Out Transitional with Deferred & Life Assurance - NRA 60 - Early from 50

BA16

Opted Out Transitional with Deferred & Life Assurance - NRA 60 - Early from 55

BA17

Opted Out Transitional with Deferred & Life Assurance - NRA 65

BA18

Opted Out Transitional with Deferred & Life Assurance - NRA 70

BA19

Life Assurance Only

BA20

Life Assurance Only Flexible Retirement

BD27

Deferred Woolwich member joined pre 1/10/1983

BD35

Woolwich post 89 joiners Deferred 1/10/74-16/05/90

BD36

Woolwich post 89 joiners Deferred 17/05/90-19/07/95

BD37

Woolwich post 89 joiners Deferred 20/07/95-30/06/01

BD38

Woolwich joiners 87-89 Deferred 1/10/74-16/05/90

BD39

Woolwich joiners 87-89 Deferred 17/05/90-19/07/95

BD40

Woolwich joiners 87-89 Deferred 20/07/95-30/06/01

BD41

Woolwich pre 87 joiners Deferred 1/10/74-16/05/90

BD42

Woolwich pre 87 joiners Deferred 17/05/90-19/07/95

BD43

Woolwich pre 87 joiners Deferred 20/07/95-30/06/01

BD44

Woolwich post 89 joiners Deferred 30/06/01 64 Deferred 01/07/01-13/02/03

BD45

Woolwich joiners Deferred 30/06/01 64 Deferred 01/07/01-13/02/03

BD46

Woolwich pre 87 joiners Deferred 30/06/01 64 Deferred 01/07/01-13/02/03

BD47

Woolwich Non-Transferring post 89 joiners Deferred 30/06/01

64 Deferred 14/02/03-30/11/09

BD48

Woolwich Non-Transferring post 89 joiners Deferred 30/06/01

64 Deferred on 30/11/09

BD49

Woolwich Non-Transferring joiners 87-89 Deferred 30/06/01

64 Deferred 14/02/03-30/11/09

BD50

Woolwich Non-Transferring joiners 87-89 Deferred 30/06/01

64 Deferred 30/11/09

BD51

Woolwich Non-Transferring pre 87 joiners Deferred 30/06/01

64 Deferred 14/02/03-30/11/09

BD52

Woolwich Non-Transferring pre 87 joiners Deferred 30/06/01

64 Deferred 30/11/09

BD53

Woolwich Transferring post 89 joiners Deferred 14/02/03-30/11/09

BD54

Woolwich Transferring 87-89 joiners Deferred 14/02/03-30/11/09

BD55

Woolwich Transferring pre 87 joiners Deferred 14/02/03-30/11/09

BD56

Woolwich Transferring post 89 joiners Deferred 30/11/09

BD57

Woolwich Transferring 87-89 joiners Deferred 30/11/09

BD58

Woolwich Transferring pre 87 joiners Deferred 30/11/09

BD65

T&C Woolwich Deferred 01/10/92-19/07/95

BD66

T&C Woolwich Deferred 20/07/95-30/06/01

BD67

T&C Woolwich 64 Deferred 01/07/01-13/02/03

BD68

T&C Woolwich Non-Transferring 64 Deferred 14/02/03-30/11/09

BD69

T&C Woolwich Non-Transferring 64 Deferred on 30/11/09

BD70

T&C Woolwich Transferring 64 Deferred 14/02/03-30/11/09

BD71

T&C Woolwich Transferring 64 Deferred on 30/11/09

BD79

Gateway Woolwich Deferred 31/10/88-16/05/90

BD80

Gateway Woolwich Deferred 16/05/90-19/07/95

BD81

Gateway Woolwich Deferred 20/07/95-30/06/01

BD82

Gateway Woolwich 64 Deferred 01/07/01-13/02/03

BD83

Gateway Woolwich Non-Transferring 64 Deferred 14/02/03-30/11/09

BD84

Gateway Woolwich Non-Transferring 64 Deferred on 30/11/09

BD85

Gateway Woolwich Transferring 64 Deferred 14/02/03-30/11/09

BD86

Gateway Woolwich Transferring 64 Deferred on 30/11/09

Active Membership Current Period

Active Membership Previous Period

Variance

Total FTE Salary Roll Current Period

Total FTE Salary Roll Previous Period

Variance

Total Actual Salary Roll Current Period

Total Actual Salary Roll Previous Period

Variance

1.3

2.3

3.3

4.3

5.3

6.3

7.3

8.3

9.3

1.4

2.4

3.4

4.4

5.4

6.4

7.4

8.4

9.4

Sub-total

Sub-total

Sub-total

Sub-total

Sub-total

Sub-total

Sub-total

Sub-total

Sub-total

1.2

2.2

3.2

4.2

5.2

6.2

7.2

8.2

9.2

1.5

2.5

3.5

4.5

5.5

6.5

7.5

8.5

9.5

Sub-total

Sub-total

Sub-total

Sub-total

Sub-total

Sub-total

Sub-total

Sub-total

Sub-total

1.1

2.1

3.1

4.1

5.1

6.1

7.1

8.1

9.1

1.6

2.6

3.6

4.6

5.6

6.6

7.6

8.6

9.6

Total

Total

Total

Total

Total

Total

Total

Total

Total

Pensioner Membership Current Period

Pensioner Membership Previous Period

Variance

Barclays Total Pensions in Payment Current Period

Barclays Total Pensions in Payment Previous Period

Variance

Woolwich Total Pensions in Payment Current Period

Woolwich Total Pensions in Payment Previous Period

Variance

52

53

54

55

56

57

58

59

60

Total

Total

Total

Total

Total

Total

Total

Total

Total

Pensioner Membership Current Period

Pensioner Membership Previous Period

Variance

Barclays Total Pensions in Payment Current Period

Barclays Total Pensions in Payment Previous Period

Variance

Woolwich Total Pensions in Payment Current Period

Woolwich Total Pensions in Payment Previous Period

Variance

61

62

63

64

65

66

67

68

69

Total

Total

Total

Total

Total

Total

Total

Total

Total

Membership Totals Current Period

Membership Totals Previous Period

Variance

Value of Credit Account Current Period

Value of Credit Account Previous Period

Variance

10.2

11.2

12.2

13.2

14.2

15.2

Actives – per previous fund

 10.3

11.3

12.3

13.3

14.3

15.3

BLA Opt Outs

10.1

11.1

12.1

13.1

14.1

15.1

BLA Opt Outs previous fund

10.4

11.4

12.4

13.4

14.4

15.4

Actives – non legacy

16.2

17.2

18.2

19.2

20.2

21.2

Deferred’s

16.1

17.1

18.1

19.1

20.1

21.1

Deferred’s – per previous fund

Member-ship Totals Current Period

Member-ship Totals Previous Period

Var

22

23

24

Total

Total

Total

Total

Total

Total

Total

Total

Total

Deferred Member-ship Current Period

Deferred Member-ship Prev Period

Var

Current Deferred Value inc GMP Current Period

Current Deferred Value inc GMP Previous Period

Var

Current Pre 88 GMP Value Current Period

Current Pre 88 GMP Value Prev Period

Var

Current Post 88 GMP Value Current Period

Current Post 88 GMP Value Prev Period

Var

Current SPD Value Current Period

Current SPD Value Prev Period

Var

25

26

27

31

32

33

34

35

36

37

38

39

40

41

42

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

GMP Only Member-ship Current Period

GMP Only Member-ship Prev Period

Var

Current GMP Value Pre + Post 88 GMP Current Period

Current GMP Value Pre + Post 88 GMP Previous Period

Var

Current Pre 88 GMP Value Current Period

Current Pre 88 GMP Value Prev Period

Var

Current Post 88 GMP Value Current Period

Current Post 88 GMP Value Prev Period

Var

28

29

30

43

44

45

46

47

48

49

50

51

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Total

Scheme

Values

Scheme Name / Contribution Membership Group

1.3 – 9.3

Scheme Name / Contribution Membership Group

1.4 – 9.4

Total

Total

Scheme Name / BLA (Opt Outs)

1.2 – 9.2

Scheme Name / BLA

1.5 – 9.5

Total

Total

Previous Scheme

1.1 – 9.1

Scheme Name / BLA (Flexible Retirement)

1.6 – 9.6

Total

Total

Scheme

Values

Scheme Name

52 - 60

Total

Total

Scheme

Values

Scheme Name

61 - 69

Total

Total

Scheme

Values

Scheme Name / Actives

10.4 – 15.4

Scheme Name / Actives / Previous Scheme

10.2 – 15.2

Scheme Name / BLA (Opt Outs) / Previous Scheme

10.1 – 15.1

Scheme Name / BLA (Opt Outs)

10.3 – 15.2

Scheme Name / Deferreds

16.2 – 21.2

Scheme Name / Deferreds / Previous Scheme

16.1 – 21.1

Total

Total

Scheme

Values

Scheme Name / (inc Def Protected Rights Only)

22 - 24

Total

Total

Scheme

Values

Scheme Name / (Barclays Deferreds Only, excludes Woolwich)

25 – 27 and 31 - 42

Total

Total

Scheme

Values

Scheme Name / (Barclays GMP only, excludes Woolwich

28 – 30 and 43 - 51

Total

Total