30. Where the scheme is one to which section 35 of the 1995 Act applies, an investment report containing—E+W+S
(a)a statement by the trustees or the fund manager providing details of any investments made for the scheme during the year that were not made in accordance with the statement of investment principles governing decisions about investments required under section 35 of the 1995 Act,
(b)where investments for the scheme have been made in the year that do not accord with the statement of investment principles governing decisions about investments required under section 35 of the 1995 Act (or were made in a previous year and continued to be held at the end of the year), a statement by the trustees or the fund manager giving the reasons why and explaining what action, if any, it is proposed to take or has already been taken to remedy the position,
(c)a review of the investment performance of the scheme's fund—
(i)during the year, and
(ii)except where the scheme has existed for less than three scheme years, during a period of not less than 3 and not more than 5 scheme years ending with the year,
including an assessment of the nature, disposition, marketability, security and valuation of the scheme's assets,
(d)the trustees' policy (if any) in relation to the rights (including voting rights) attaching to investments, and
(e)the extent (if at all) to which social, environmental or ethical considerations are taken into account in the selection, retention and realisation of investments.