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{"sheet":"FSA081","index":0,"n_rows":136,"n_cols":26,"rows_kept":136,"merged":[[5,2,5,3],[5,4,5,6],[6,2,6,3],[6,4,6,6],[7,2,7,3],[7,4,7,6],[8,2,8,3],[8,4,8,6],[9,2,9,3],[9,4,9,6],[10,2,10,3],[10,4,10,6],[11,2,11,3],[11,4,11,6],[12,2,12,3],[12,4,12,6],[13,2,13,3],[13,4,13,6],[14,2,14,3],[14,4,14,6],[79,1,82,13],[87,6,87,13],[88,6,88,13],[89,6,89,13],[90,6,99,13],[118,1,119,4],[122,1,123,4],[126,1,130,4]]}
[]
[null,"FSA081 Pension Risk"]
[]
[null,"General information",{"$nulls":6},"Key"]
[]
[null,1,"Name of the template",null,"FSA081",{"$nulls":4},"= Does not require an input"]
[null,2,"PRA template version control",null,"V3.00",{"$nulls":4},"= See instructions for details"]
[null,3,"Basis of reporting",{"$nulls":6},"= Required from all firms"]
[null,4,"Submission number (increase by 1 if resubmission)"]
[null,5,"Firm reference number (FRN)",{"$nulls":5},"Link to instructions:"]
[null,6,"Name of the firm",{"$nulls":5},"https://www.bankofengland.co.uk/prudential-regulation/regulatory-reporting/regulatory-reporting-banking-sector/banks-building-societies-and-investment-firms"]
[null,7,"Reporting period start date"]
[null,8,"Reporting period end date"]
[null,9,"Reporting currency"]
[null,10,"Currency reporting unit",null,"single"]
[]
[null,"Section I - information on the scheme"]
[]
[{"$nulls":3},"Total","Scheme 1","Scheme 2","Scheme 3","Scheme 4","Scheme 5","Scheme 6","Scheme 7","Scheme 8","Other schemes and post retirement employee benefits","Details, comments and notes"]
[{"$nulls":3},{"v":10,"d":"010"},{"v":20,"d":"020"},{"v":30,"d":"030"},{"v":40,"d":"040"},{"v":50,"d":"050"},{"v":60,"d":"060"},{"v":70,"d":"070"},{"v":80,"d":"080"},{"v":90,"d":"090"},100,110]
[]
[null,{"v":10,"d":"010"},"Name of scheme"]
[null,{"v":20,"d":"020"},"Total market value of assets at 'Reporting period end date'"]
[null,null,"Market value of asset components at 'Reporting period end date' (items 030 to 215)"]
[null,{"v":30,"d":"030"},"UK equity"]
[null,{"v":40,"d":"040"},"Overseas equity"]
[null,{"v":50,"d":"050"},"Property"]
[null,{"v":60,"d":"060"},"Fixed interest sovereign bonds"]
[null,{"v":70,"d":"070"},"Index linked sovereign bonds"]
[null,{"v":80,"d":"080"},"Fixed interest corporate bonds AAA"]
[null,{"v":90,"d":"090"},"Fixed interest corporate bonds AA"]
[null,100,"Fixed interest corporate bonds A"]
[null,110,"Fixed interest corporate bonds BBB"]
[null,120,"Index linked corporate bonds (all credit ratings)"]
[null,130,"Other credit"]
[null,140,"Cash"]
[null,150,"Inflation swaps"]
[null,160,"Interest rate swaps"]
[null,170,"Hedge funds"]
[null,180,"Infrastructure"]
[null,190,"Other alternatives"]
[null,200,"Private equity"]
[null,210,"Derivatives"]
[null,215,"Insured annuities"]
[null,230,"Asset PV01 (1bp increase)"]
[null,240,"Asset IE01 (1bp increase)"]
[null,null,"Accounting liabilities at 'Reporting period end date' (items 250 to 270)"]
[null,250,"Active members"]
[null,260,"Deferred pensioners"]
[null,270,"Current pensioners and dependents"]
[null,280,"Liability PV01 (1bp increase)"]
[null,290,"Liability IE01 (1bp increase)"]
[null,300,"Deficit/(surplus) of pension scheme - on an accounting basis"]
[null,310,"Section 75 valuation (i.e. value of liabilities)"]
[null,null,"Macaulay durations (items 320 to 430)"]
[null,320,"Active members"]
[null,330,"Deferred pensioners"]
[null,340,"Pensioners"]
[null,350,"Fixed interest sovereign bonds"]
[null,360,"Index linked sovereign bonds"]
[null,370,"Fixed interest corporate bonds (all credit ratings)"]
[null,380,"Fixed interest corporate bonds AAA"]
[null,390,"Fixed interest corporate bonds AA"]
[null,400,"Fixed interest corporate bonds A"]
[null,410,"Fixed interest corporate bonds BBB"]
[null,420,"Index linked corporate bonds (all credit ratings)"]
[null,430,"Other credit"]
[null,440,"Proportion of scheme attributable to firm"]
[null,null,"Pensions accounting assumptions (items 450 to 502)",{"$nulls":12},{"$f":"COUNTIF(P70:Y77,\"\")","v":80}]
[null,450,"Discount rate per annum",{"$nulls":12},{"$f":"IF(OR(D70<-0.05,D70>0.35 ),\", \" & ADDRESS(ROW(D70),COLUMN(D70)),\"\")","v":""},{"$f":"IF(OR(E70<-0.05,E70>0.35 ),\", \" & ADDRESS(ROW(E70),COLUMN(E70)),\"\")","v":""},"","","","","","","","",{"$f":"IF(OR(N70<-0.05,N70>0.35 ),ADDRESS(ROW(N70),COLUMN(N70)) & \", \",\"\")","v":""}]
[null,460,"Salary inflation rate per annum"]
[null,470,"Retail Price Index (RPI) rate per annum",{"$nulls":12},{"$f":"IF(OR(D72<-0.05,D72>0.35 ),\", \" & ADDRESS(ROW(D72),COLUMN(D72)),\"\")","v":""},{"$f":"IF(OR(E72<-0.05,E72>0.35 ),\", \" & ADDRESS(ROW(E72),COLUMN(E72)),\"\")","v":""},{"$f":"IF(OR(F72<-0.05,F72>0.35 ),\", \" & ADDRESS(ROW(F72),COLUMN(F72)),\"\")","v":""},{"$f":"IF(OR(G72<-0.05,G72>0.35 ),\", \" & ADDRESS(ROW(G72),COLUMN(G72)),\"\")","v":""},{"$f":"IF(OR(H72<-0.05,H72>0.35 ),\", \" & ADDRESS(ROW(H72),COLUMN(H72)),\"\")","v":""},{"$f":"IF(OR(I72<-0.05,I72>0.35 ),\", \" & ADDRESS(ROW(I72),COLUMN(I72)),\"\")","v":""},{"$f":"IF(OR(J72<-0.05,J72>0.35 ),\", \" & ADDRESS(ROW(J72),COLUMN(J72)),\"\")","v":""},{"$f":"IF(OR(K72<-0.05,K72>0.35 ),\", \" & ADDRESS(ROW(K72),COLUMN(K72)),\"\")","v":""},{"$f":"IF(OR(L72<-0.05,L72>0.35 ),\", \" & ADDRESS(ROW(L72),COLUMN(L72)),\"\")","v":""},{"$f":"IF(OR(M72<-0.05,M72>0.35 ),\", \" & ADDRESS(ROW(M72),COLUMN(M72)),\"\")","v":""},{"$f":"IF(OR(N72<-0.05,N72>0.35 ),ADDRESS(ROW(N72),COLUMN(N72)) & \", \",\"\")","v":""}]
[null,480,"Consumer Price Index (CPI) rate per annum",{"$nulls":12},"","","","","","","","","","",""]
[null,490,"Pension increases in payment (most significant non-GMP tranche) rate per annum",{"$nulls":12},"","","","","","","","","","",""]
[null,500,"Revaluation in deferment rate per annum"]
[null,501,"Life expectancy at age 65, of a male aged 45 at the 'Reporting period end date'"]
[null,502,"Life expectancy at age 65, of a male aged 65 at the 'Reporting period end date'",{"$nulls":12},"","","","","","","","","","",""]
[{"$nulls":3},{"$f":"IF($P$69<50,\"WARNING the values in the following cells are outside of the expected range -5% to + 35%, please check: \" & MID(CONCATENATE($P$70,$Q$70,R70,S70,T70,U70,V70,W70,X70,Y70,P72,Q72,R72,S72,T72,U72,V72,W72,X72,Y72,P73,Q73,R73,S73,T73,U73,V73,W73,X73,Y73,P74,Q74,R74,S74,T74,U74,V74,W74,X74,Y74,P77,Q77,R77,S77,T77,U77,V77,W77,X77,Y77),3,3000),\"\")","v":""}]
[null,"11 Explanation of principles underlying choice of pensions accounting assumptions for each DB plan in the group, and whether this has received auditor acceptance"]
[]
[]
[]
[]
[]
[]
[null,"Section II - Pillar 2 calculations"]
[]
[{"$nulls":3},"Firm's assessment","Stress scenario 1","Stress scenario 2","Details, comments and notes"]
[{"$nulls":3},{"v":10,"d":"010"},{"v":20,"d":"020"},{"v":30,"d":"030"},12]
[]
[null,520,"Deficit/(surplus) of the pension scheme, before stress, on firm's own basis (column 010) and accounting basis (columns 020 and 030)"]
[null,530,"Increase/(decrease) in deficit from 1-year stress"]
[null,540,"Management action/offset 1 (see guidance; please describe in box)"]
[null,550,"Management action/offset 2 (see guidance; please describe in box)"]
[null,560,"Management action/offset 3 (see guidance; please describe in box)"]
[null,570,"Management action/offset 4 (see guidance; please describe in box)"]
[null,580,"Management action/offset 5 (see guidance; please describe in box)"]
[null,590,"Management action/offset 6 (see guidance; please describe in box)"]
[null,600,"Pillar 1 pensions capital"]
[null,605,"Total pillar 2 pensions risk capital"]
[]
[]
[null,"Section III - interest rate and inflation sensitivities - see guidance"]
[]
[null,null,"Change to discount rate / inflation rate","Total liabilities after change to discount rate","Total liabilities after change to inflation rate"]
[{"$nulls":3},{"v":10,"d":"010"},{"v":20,"d":"020"}]
[]
[null,610,{"v":-0.02,"d":"-2.00%"}]
[null,620,{"v":-0.015,"d":"-1.50%"}]
[null,630,{"v":-0.01,"d":"-1.00%"}]
[null,640,{"v":-0.005,"d":"-0.50%"}]
[null,650,{"v":0,"d":"0.00%"}]
[null,660,{"v":0.005,"d":"0.50%"}]
[null,670,{"v":0.01,"d":"1.00%"}]
[null,680,{"v":0.015,"d":"1.50%"}]
[null,690,{"v":0.02,"d":"2.00%"}]
[]
[null,"13 Additional information for derivatives - see guidance"]
[]
[]
[]
[null,"14 Additional information for SPVs - see guidance"]
[]
[]
[]
[null,"15 Firms' further notes/qualitative information on data reported"]
[]
[]
[]
[]
[]
[]
[null,"16 Provision of relevant funding documentation"]
[null,"All firms should provide a latest triennial valuation report and annual funding update for United Kingdom schemes."]
[]
[null,null,"     Yes, this documentation has been provided"]

{"sheet":"Sheet1","index":1,"n_rows":2,"n_cols":2,"rows_kept":2,"hidden":true}
["Min Date","2021-11-30"]
["Max Date Entered",{"$f":"MAX('FSA081'!E12,B1)","v":"2021-11-30"}]

{"sheet":"Lists","index":2,"n_rows":8,"n_cols":2,"rows_kept":8,"hidden":true}
["Basis_of_Reporting","Currency"]
["Unconsolidated","GBP (Pounds Sterling)"]
["Solo-Consolidated","USD (US Dollars)"]
["UK Consolidation Group","EUR (Euros)"]
["Capital sub-group","CAD (Canadian Dollars)"]
["Prudential Sub-consolidation group","CHF (Swiss Francs)"]
[null,"JPY (Japanese Yen)"]
[null,"SEK (Swedish Krona)"]