Financial sustainability

Requirements relating to: financial resources; other ways of meeting scheme costs; employer support; costs, assets and liquidity plan; financial reserves; and business plans for CDC pension schemes.

Financial sustainability: overview
Overview of the different ways that CDC schemes can satisfy us they have access to sufficient financial resources to operate.
Financial resources
Making sure that the scheme has access to sufficient financial resources to meet the costs following a triggering event.
Other ways of meeting costs
Alternatives to employer support and financial reserves that we will consider when assessing the scheme's financial sustainability.
Employer support (single-employer CDC schemes only)
Relying on employer support to finance the scheme and to replace the scheme’s financial reserves.
Costs, assets and liquidity plan (CALP)
The costs, assets and liquidity plan for key financial information to help us assess if the scheme meets financial sustainability requirements.
Financial reserves and haircuts
Requirements to apply discounts to the value of assets that the scheme holds in any reserves that it maintains.
Business plan (multi-employer CDC schemes only)
The business plan that scheme proprietors are required to prepare to set out the CDC schemes' objectives and how these will be achieved.

Financial sustainability

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