Notes to the financial statements entities

Accounting Policy Note 1

None

DB.Notes.Note1

Cash Flow Information

AND(DB.#EntityDetails.ReportingExtraDetails.CashFlowReport=”Yes”,
DB.#EntityDetails.ReportingExtraDetails.CashFlowDatabase=”No”)

DB.Notes.CashFlowReconciliation.Details

Cash Flow Information (Database)

AND(DB.#EntityDetails.ReportingExtraDetails.CashFlowReport=”Yes”,
DB.#EntityDetails.ReportingExtraDetails.CashFlowDatabase=”Yes”)

DB.Notes.CashFlowReconciliation

Guaranteed Benefits

None

None

Income Tax Expense

OR(DB.Notes.IncomeTax.OtherTaxInfo.Current<>0, LY(DB.Notes.IncomeTax.OtherTaxInfo.Current)<>0, DB.Notes.IncomeTax.OtherTaxInfo.DeferredTax<>0, LY(DB.Notes.IncomeTax.OtherTaxInfo.DeferredTax)<>0, DB.Notes.IncomeTax.OtherTaxInfo.PrimaFacie<>0, LY(DB.Notes.IncomeTax.OtherTaxInfo.PrimaFacie)<>0)

DB.Notes.IncomeTax

Liability for Accrued Benefits

OR(CM.Notes.MembersFunds<>0,
LY(CM.Notes.MembersFunds)<>0)

None

Movement in Net Market Values

OR(CM.Notes.MovtNetMktValue<>0, LY(CM.Notes.MovtNetMktValue)<>0)

None

Other Revenue

OR(CM.IncomeStatement.Revenue.Other.Professional<>0, CM.IncomeStatement.Revenue.Other.Trading<>0, LY(CM.IncomeStatement.Revenue.Other.Professional)<>0, LY(CM.IncomeStatement.Revenue.Other.Trading)<>0)

None

Subsequent Events

RECORDCOUNT(DB.Notes.SubsequentEvents)>0

DB.Notes.SubsequentEvents

Tax Note

OR(CM.Notes.Tax.Asset<>0, LY(CM.Notes.Tax.Asset)<>0, CM.Notes.Tax.Liability.Current<>0, LY(CM.Notes.Tax.Liability.Current)<>0, CM.Notes.Tax.Liability.NonCurrent<>0, LY(CM.Notes.Tax.Liability.NonCurrent)<>0)

None

Vested Benefits

OR(DB.Notes.VestedBenefit.YearEndBenefit<>0,LY(DB.Notes.VestedBenefit.YearEndBenefit)<>0)

DB.Notes.VestedBenefit.YearEndBenefit

Capital Management

DB.#EntityDetails.ClientDetails.EntityType=”Reporting”

DB.Notes.CapitalManagment

Financial Instruments

OR(RECORDCOUNT(DB.Notes.FinancialInstruments.FinancialAssets)>0, RECORDCOUNT(DB.Notes.FinancialInstruments.FinancialLiabilities)>0)

DB.Notes.FinancialAssets and DB.Notes.FinancialLiabilities

Forfeited Benefits

OR(CM.Notes.ForfeitedBenefit<>0,
LY(CM.Notes.ForfeitedBenefit)<>0)

None

Funding Arrangements

RECORDCOUNT(DB.Notes.FundingArrangement)>0

DB.Notes.FundingArrangement

General Administration Expenses

OR(CM.Notes.GeneralAdmin<>0,
LY(CM.Notes.GeneralAdmin)<>0)

None

Investment Revenue

OR(CM.IncomeStatement.Revenue.Investment.Other<>0, LY(CM.IncomeStatement.Revenue.Investment.Other)<>0)

None

Related Party Transactions

OR(DB.Notes.RelatedParty.Other.EmployerNameAndActive.EmployerActive=”Yes”,
DB.Notes.RelatedParty.Other.EmployerNameAndActive.TrusteeActive=”Yes”,
DB.Notes.RelatedParty.Other.EmployerNameAndActive.OtherRelatedPartyActive=”Yes”)

DB.Notes.RelatedParty

Segment Reporting

LEN(DB.Notes.SegmentReporting.Detail)>0

DB.Notes.SegmentReporting.Detail

Direct Investment Expenses

OR(CM.IncomeStatement.Expenses.DirectInvestment<>0, LY(CM.IncomeStatement.Expenses.DirectInvestment)<>0)

None

Dividends Received

OR(CM.IncomeStatement.Revenue.Other.Dividend<>0,
LY(CM.IncomeStatement.Revenue.Other.Dividend)<>0)

None

Members Fund

OR(CM.Notes.MembersFunds<>0,
LY(CM.Notes.MembersFunds)<>0)

None

Net Rental Property Income

OR(CM.IncomeStatement.Revenue.Other.NetRentalProperty<>0, LY(CM.IncomeStatement.Revenue.Other.NetRentalProperty)<>0)

None

Real Estate Properties Assets

OR(CM.Notes.RealEstateAsset<>0,LY(CM.Notes.RealEstateAsset)<>0)

None

Shares & Options & Units

None

None

Trust Distributions Received

OR(CM.IncomeStatement.Revenue.Other.TrustDistribution<>0, LY(CM.IncomeStatement.Revenue.Other.TrustDistribution)<>0)

None