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Pensions_funding
The trustees’ funding basis, updated for market conditions at the reporting date. This is likely to be an estimated value, based on the current statement of funding principles, updated to reflect market conditions at the projection date, and does not necessarily reflect what the trustees and sponsor would agree if a triennial valuation had been held at that point. The treatment of schemes should be as consistent as possible with the FSA081, for example using the same naming convention for schemes and the same level of aggregation. (It is acceptable to aggregate smaller schemes together, but this should be consistent with the approach used in FSA081 and consistent across all tabs). For overseas schemes with no comparable 'funding' regime, please re-enter the accounting basis. This helps in the reconciliation to FSA081.