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17.—(1) This regulation makes provision regarding the level of detail required in Part 2 of a statement of strategy.
(2) In relation to the supplementary matter in paragraph 7 of Schedule 2 (the level of risk in relation to the intended investment of the assets of the scheme relating to the actuarial valuation to which the funding and investment strategy relates) Part 2 must set out the proportion of the assets allocated to different categories of investments.
(3) In setting out the matters in paragraphs 6 (how maturity is expected to change over time), 7 to 9 (investment risk) and 11 to 12 (employer covenant) of Schedule 2, the trustees or managers must explain the evidence on which these are based.
(4) The Regulator may exercise a discretion as to the level of detail required in respect of each matter set out in Schedule 2, as the Regulator considers appropriate.
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