The Occupational Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 1997

15.  What action is being taken to establish the scheme’s liabilities and to recover any assets; when it is anticipated final details will be known; and (where the trustees have sufficient information) an indication of the extent to which, if at all, the actuarial value of accrued rights or benefits to which such person is entitled are likely to be reduced.