120:@0.049227:0.056533:0.072099:0.056533:0.072099:0.045948:0.049227:0.045948:0.006799:0.006895:0.009178
Financial statements:@0.744792:0.058552:0.904051:0.058552:0.904051:0.047968:0.744792:0.047968:0.008491:0.004533:0.009832:0.008587:0.009656:0.007885:0.004533:0.008587:0.004772:0.005714:0.007390:0.006560:0.008986:0.006560:0.008986:0.015450:0.008986:0.010167:0.006560:0.007023
NEST:@0.048807:0.102269:0.088474:0.102269:0.088474:0.091127:0.048807:0.091127:0.012517:0.008401:0.008905:0.009845
The Pensions Act 2008 and 2011  Automatic Enrolment :@0.047967:0.124356:0.446434:0.124356:0.446434:0.113771:0.047967:0.113771:0.008364:0.008858:0.008348:0.006688:0.008491:0.008060:0.008651:0.006560:0.003863:0.008826:0.008731:0.006560:0.004788:0.010917:0.007645:0.005634:0.005634:0.008906:0.009066:0.008986:0.008986:0.006049:0.007805:0.008571:0.008986:0.006464:0.008236:0.008316:0.008236:0.008236:0.004373:0.003687:0.010662:0.009241:0.005411:0.009880:0.014110:0.008395:0.005411:0.004246:0.007645:0.006049:0.008076:0.009034:0.005315:0.009162:0.003863:0.013519:0.008348:0.008795:0.005411:0.004373
regulations required all employers to enroll workers :@0.048807:0.139797:0.418113:0.139797:0.418113:0.129212:0.048807:0.129212:0.005379:0.008348:0.009210:0.009034:0.003863:0.007933:0.005411:0.003655:0.009353:0.009034:0.006560:0.006049:0.005299:0.007981:0.008986:0.008651:0.003863:0.005123:0.007981:0.008986:0.006464:0.007230:0.003448:0.003448:0.006464:0.008156:0.013519:0.009385:0.003639:0.009162:0.007725:0.007981:0.005554:0.006767:0.005060:0.005411:0.009130:0.005634:0.007805:0.008651:0.005299:0.008826:0.003863:0.003527:0.005634:0.011763:0.009656:0.005554:0.008220:0.008348:0.005938:0.006975:0.004373
meeting certain criteria into a  pension scheme and :@0.048807:0.155238:0.412830:0.155238:0.412830:0.144654:0.048807:0.144654:0.013359:0.008156:0.008156:0.005411:0.003863:0.008699:0.009401:0.006225:0.007374:0.007996:0.005554:0.005411:0.007773:0.003863:0.008826:0.006049:0.007374:0.005315:0.003863:0.005203:0.008348:0.005347:0.003863:0.007901:0.006464:0.003863:0.008826:0.005203:0.009066:0.005299:0.006799:0.004373:0.002522:0.009162:0.008156:0.008731:0.006464:0.003863:0.008906:0.008731:0.006049:0.006767:0.007374:0.009034:0.008156:0.013742:0.008348:0.005459:0.007645:0.008491:0.008826:0.004373
pay contributions toward their retirement.  For those :@0.048807:0.170559:0.423029:0.170559:0.423029:0.159975:0.048807:0.159975:0.009066:0.007725:0.007390:0.005203:0.007374:0.009353:0.009034:0.005411:0.005554:0.003863:0.009385:0.009034:0.005411:0.003863:0.009353:0.009034:0.006767:0.005347:0.005411:0.009353:0.011540:0.008300:0.005554:0.009401:0.006129:0.005411:0.009034:0.008348:0.003863:0.005554:0.005682:0.005554:0.008348:0.005411:0.003623:0.005554:0.008140:0.013742:0.008092:0.009034:0.005411:0.003288:0.004373:0.002857:0.007390:0.008826:0.005203:0.004788:0.005411:0.008779:0.009162:0.006767:0.008348:0.004373
staff not entitled to join the NHS  Pension scheme,  NHS :@0.048387:0.186238:0.443023:0.186238:0.443023:0.175654:0.048387:0.175654:0.006767:0.005586:0.008124:0.004996:0.005187:0.006049:0.008731:0.008986:0.005203:0.005299:0.008348:0.008699:0.005203:0.003863:0.005203:0.003863:0.008060:0.009162:0.006049:0.005411:0.009130:0.004373:0.003863:0.009146:0.003863:0.009034:0.005586:0.005411:0.009034:0.008156:0.006384:0.010917:0.010423:0.007725:0.004373:0.002522:0.008395:0.007981:0.008491:0.006464:0.003863:0.008651:0.008571:0.006384:0.006767:0.007182:0.009034:0.008348:0.013742:0.008348:0.003464:0.004373:0.002506:0.010917:0.010327:0.007725:0.004373
Resolution  used an alternative pension scheme called :@0.049227:0.201620:0.430951:0.201620:0.430951:0.191036:0.049227:0.191036:0.009321:0.008156:0.006560:0.008986:0.003863:0.008571:0.005411:0.003575:0.008986:0.008731:0.004373:0.002426:0.008491:0.006305:0.007901:0.008826:0.006464:0.007645:0.008491:0.006049:0.008124:0.003863:0.005411:0.008348:0.005554:0.009273:0.008124:0.005411:0.003863:0.007645:0.008555:0.006049:0.009162:0.008156:0.008731:0.006464:0.003863:0.008906:0.008731:0.006049:0.006767:0.007374:0.009034:0.008156:0.013742:0.008348:0.005459:0.007055:0.007645:0.003863:0.003527:0.007981:0.008986:0.004373
NEST to fulfil its Automatic Enrolment obligations.:@0.048807:0.217002:0.404163:0.217002:0.404163:0.206418:0.048807:0.206418:0.011508:0.007725:0.008156:0.008060:0.004868:0.005411:0.009130:0.005203:0.004996:0.009034:0.003863:0.004788:0.003863:0.003863:0.006720:0.003448:0.004868:0.006129:0.004868:0.010582:0.009241:0.005411:0.009800:0.014030:0.008395:0.005411:0.004166:0.007566:0.006464:0.008076:0.009034:0.005554:0.009082:0.003863:0.013742:0.008108:0.009034:0.005411:0.005123:0.009353:0.009210:0.003863:0.003863:0.009162:0.008124:0.005235:0.003863:0.009082:0.009034:0.006512:0.003464
NEST is a defined contribution pension scheme :@0.048807:0.239274:0.386606:0.239274:0.386606:0.228690:0.048807:0.228690:0.011508:0.007725:0.008156:0.008060:0.005634:0.003192:0.005714:0.005634:0.006895:0.006049:0.009401:0.008156:0.004996:0.003863:0.008779:0.008348:0.009401:0.005938:0.007374:0.009353:0.009034:0.005411:0.005554:0.003863:0.009385:0.008747:0.005411:0.003863:0.009353:0.009034:0.006704:0.008986:0.007981:0.008731:0.006464:0.003863:0.008906:0.008731:0.006464:0.006767:0.007374:0.008795:0.008156:0.013519:0.008156:0.004373
established by law to support the introduction of :@0.048387:0.254656:0.401573:0.254656:0.401573:0.244072:0.048387:0.244072:0.008348:0.006528:0.005411:0.007869:0.009385:0.003639:0.003863:0.006464:0.009034:0.008012:0.009401:0.006305:0.008826:0.007310:0.005634:0.003863:0.008491:0.011843:0.004868:0.005411:0.009130:0.005203:0.006767:0.009034:0.009385:0.009178:0.009353:0.005347:0.005411:0.005251:0.005411:0.009034:0.008076:0.006049:0.003863:0.009034:0.005411:0.005299:0.009162:0.009401:0.008826:0.007374:0.005219:0.003863:0.009082:0.009034:0.006416:0.008906:0.004788:0.004373
Automatic Enrolment.  Contributions are taken from :@0.047547:0.270038:0.421705:0.270038:0.421705:0.259454:0.047547:0.259454:0.010662:0.009241:0.005411:0.009880:0.014110:0.008395:0.005411:0.004246:0.007645:0.006049:0.008076:0.009034:0.005315:0.009353:0.003671:0.013742:0.008092:0.009034:0.005411:0.003288:0.004373:0.002522:0.010087:0.009353:0.009034:0.005634:0.005554:0.003863:0.009656:0.009034:0.005586:0.003863:0.009353:0.009210:0.006767:0.005826:0.007725:0.005299:0.007901:0.005299:0.005411:0.008124:0.007933:0.008523:0.009034:0.005666:0.004996:0.005554:0.009018:0.013519:0.004373
qualifying earnings, which for the tax year 2021/22 :@0.048387:0.285419:0.417981:0.285419:0.417981:0.274834:0.048387:0.274834:0.009401:0.009034:0.007949:0.003863:0.003863:0.004788:0.007725:0.003863:0.008747:0.009401:0.005969:0.008348:0.008124:0.005554:0.009305:0.003863:0.009034:0.009401:0.007023:0.003464:0.005602:0.011843:0.009321:0.003863:0.007645:0.009321:0.006049:0.004996:0.009545:0.005554:0.004868:0.005411:0.009034:0.008156:0.005634:0.005411:0.008124:0.007326:0.004932:0.007725:0.008348:0.008124:0.005554:0.005363:0.008603:0.008954:0.008603:0.008954:0.006225:0.008810:0.008603:0.004373
were £6,240 up to £50,270. Total contributions :@0.047547:0.300860:0.393023:0.300860:0.393023:0.290276:0.047547:0.290276:0.011763:0.008651:0.005554:0.008731:0.006464:0.009066:0.009241:0.003703:0.009162:0.009241:0.009162:0.006464:0.008316:0.008651:0.005634:0.005411:0.009130:0.005634:0.009162:0.009241:0.009241:0.003703:0.009321:0.009241:0.009321:0.003703:0.006464:0.007725:0.008571:0.004964:0.007470:0.003527:0.006384:0.007374:0.009178:0.009034:0.005411:0.005379:0.003863:0.009385:0.009034:0.005411:0.003863:0.009353:0.009034:0.006767:0.004373
are 9%, with employee contributions at 5%, :@0.048387:0.316539:0.371342:0.316539:0.371342:0.305954:0.048387:0.305954:0.007805:0.005299:0.007901:0.005634:0.009912:0.015115:0.003942:0.005714:0.011923:0.004038:0.005634:0.009401:0.006464:0.008156:0.013519:0.009385:0.003639:0.009162:0.007725:0.007981:0.008156:0.006049:0.007374:0.009178:0.009034:0.005411:0.005379:0.003863:0.009385:0.009034:0.005411:0.003863:0.009353:0.009034:0.006767:0.005714:0.008124:0.005235:0.006049:0.009497:0.014540:0.003783:0.004373
employer contributions at 3%  and  Government :@0.048387:0.331921:0.392587:0.331921:0.392587:0.321336:0.048387:0.321336:0.008348:0.013742:0.009162:0.003863:0.009353:0.007534:0.008348:0.005347:0.005299:0.007374:0.009353:0.009034:0.005411:0.005554:0.003863:0.009385:0.009034:0.005411:0.003863:0.009353:0.009034:0.006767:0.005347:0.008124:0.005155:0.005634:0.009497:0.014365:0.004373:0.002426:0.007805:0.008651:0.008986:0.004373:0.002426:0.010949:0.009545:0.007645:0.008348:0.005762:0.009034:0.013982:0.008348:0.009210:0.005411:0.004373
contributions (basic tax relief) at  1%.  More details :@0.048387:0.347303:0.408420:0.347303:0.408420:0.336718:0.048387:0.336718:0.007374:0.009353:0.009034:0.005411:0.005554:0.003863:0.009385:0.009034:0.005411:0.003863:0.009353:0.009034:0.006767:0.005778:0.004820:0.009130:0.008124:0.006416:0.003863:0.007135:0.004868:0.005411:0.008124:0.007326:0.005762:0.005554:0.007965:0.003863:0.003863:0.007981:0.004788:0.004613:0.005714:0.008124:0.005155:0.004373:0.002522:0.008395:0.014700:0.003863:0.004373:0.003272:0.013774:0.008906:0.005299:0.007981:0.006049:0.009066:0.008060:0.005411:0.007693:0.003863:0.003863:0.006384:0.004373
 :@0.286701:0.347303:0.291074:0.347303:0.291074:0.336718:0.286701:0.336718:0.004373
on  NEST can  be found on the NEST website www. :@0.048387:0.362684:0.409649:0.362684:0.409649:0.352100:0.048387:0.352100:0.008571:0.008395:0.004373:0.002426:0.011428:0.007645:0.008060:0.007981:0.005634:0.007055:0.007645:0.008651:0.004373:0.002522:0.008571:0.007566:0.005634:0.004996:0.009353:0.009034:0.009034:0.009162:0.006384:0.008571:0.008395:0.006049:0.005411:0.009034:0.008156:0.006049:0.011508:0.007725:0.008156:0.008060:0.004373:0.011843:0.008571:0.009577:0.006975:0.003863:0.005634:0.008348:0.004932:0.012513:0.012513:0.012434:0.003703:0.004373
nestpensions.org.uk/schemeweb/nest/aboutnest.:@0.048807:0.378065:0.397428:0.378065:0.397428:0.367481:0.048807:0.367481:0.009034:0.008348:0.006767:0.005411:0.009385:0.008348:0.009034:0.006767:0.003863:0.009577:0.009034:0.007007:0.003464:0.009353:0.005554:0.009609:0.003464:0.009034:0.007933:0.006448:0.006767:0.007597:0.009034:0.008523:0.013742:0.008523:0.011540:0.008348:0.009593:0.006225:0.009034:0.008603:0.006767:0.005586:0.006225:0.008316:0.009385:0.009353:0.009241:0.005411:0.009210:0.008348:0.006943:0.005411:0.003464
1.6.  Short-term employee benefits:@0.048807:0.400760:0.355007:0.400760:0.355007:0.389619:0.048807:0.389619:0.009661:0.004553:0.009896:0.004553:0.004637:0.014247:0.009997:0.010753:0.010837:0.006972:0.006888:0.007140:0.006888:0.009577:0.007056:0.016213:0.006888:0.009997:0.016801:0.011341:0.005208:0.011257:0.009829:0.009913:0.009913:0.006468:0.011257:0.009829:0.011005:0.009829:0.007056:0.005208:0.007140:0.007392
Salaries, wages and employment-related  payments :@0.048387:0.422550:0.414549:0.422550:0.414549:0.411966:0.048387:0.411966:0.008475:0.008124:0.003863:0.007853:0.005554:0.003863:0.008348:0.006512:0.003464:0.005602:0.011843:0.008395:0.009752:0.008571:0.007055:0.005634:0.007805:0.008571:0.008986:0.006464:0.008348:0.013487:0.009385:0.003863:0.009098:0.007725:0.013535:0.008348:0.009034:0.005139:0.006384:0.005379:0.008348:0.003671:0.008124:0.005235:0.008348:0.009401:0.004373:0.002410:0.009385:0.007837:0.007725:0.013359:0.008156:0.009034:0.005155:0.006767:0.004373
are recognised in the period  in which the service :@0.048387:0.437932:0.397135:0.437932:0.397135:0.427348:0.048387:0.427348:0.007805:0.005299:0.007901:0.006049:0.005379:0.008060:0.007374:0.009002:0.009066:0.008826:0.003863:0.006560:0.008060:0.009162:0.006464:0.003368:0.007901:0.005714:0.005411:0.009034:0.008348:0.006193:0.008906:0.007901:0.005299:0.003863:0.008731:0.008906:0.004373:0.002426:0.003272:0.007645:0.005634:0.011763:0.009321:0.003863:0.007645:0.009321:0.006049:0.005411:0.009034:0.008156:0.006049:0.006767:0.007853:0.005299:0.007310:0.003863:0.006895:0.007981:0.004373
is received from employees.  Leave that has :@0.048807:0.453373:0.356009:0.453373:0.356009:0.442789:0.048807:0.442789:0.003192:0.005634:0.006049:0.005379:0.007981:0.007055:0.008060:0.003863:0.007135:0.007981:0.008986:0.006049:0.004996:0.005554:0.009018:0.013519:0.006049:0.008348:0.013487:0.009385:0.003639:0.009162:0.007725:0.008156:0.008348:0.006767:0.003192:0.004373:0.002937:0.007230:0.008156:0.007805:0.007390:0.008060:0.005299:0.005411:0.009369:0.008316:0.005411:0.005762:0.008571:0.007645:0.006384:0.004373
been earned but not taken at the year-end  is :@0.048807:0.468815:0.372145:0.468815:0.372145:0.458230:0.048807:0.458230:0.008986:0.007901:0.007901:0.008651:0.006464:0.008348:0.007869:0.005554:0.008810:0.008156:0.009401:0.006736:0.009066:0.008651:0.005203:0.006049:0.008826:0.008986:0.005203:0.004868:0.005411:0.008124:0.007933:0.008523:0.009034:0.006081:0.008124:0.005235:0.005203:0.005411:0.009034:0.008156:0.004788:0.007390:0.008060:0.007901:0.005379:0.006209:0.008060:0.008826:0.009066:0.004373:0.002522:0.003112:0.005379:0.004373
not accrued on the grounds of materiality.:@0.048807:0.484433:0.347406:0.484433:0.347406:0.473848:0.048807:0.473848:0.008731:0.008986:0.005203:0.005714:0.008124:0.007087:0.007374:0.005554:0.008826:0.008348:0.009130:0.006049:0.008731:0.008571:0.005634:0.005411:0.009034:0.008156:0.006049:0.009401:0.005379:0.009162:0.009034:0.008699:0.009401:0.006560:0.005299:0.009353:0.005187:0.005634:0.013359:0.007725:0.005411:0.007869:0.005379:0.003863:0.007645:0.003863:0.003527:0.005203:0.007470:0.003464
1.7.  Provisions and contingent liabilities:@0.048807:0.506770:0.403058:0.506770:0.403058:0.495629:0.048807:0.495629:0.009661:0.004553:0.009896:0.004553:0.004637:0.014247:0.011089:0.007140:0.011005:0.009661:0.005124:0.007897:0.005124:0.010921:0.010837:0.007897:0.006048:0.009577:0.010837:0.011089:0.006384:0.008821:0.011173:0.011089:0.007140:0.005208:0.011089:0.011341:0.009913:0.011089:0.007140:0.006048:0.005208:0.005208:0.009661:0.011257:0.005124:0.005124:0.005124:0.007056:0.005040:0.009829:0.007392
NEIS Resolution  provides for legal or constructive :@0.048807:0.528620:0.399120:0.528620:0.399120:0.518035:0.048807:0.518035:0.010662:0.007230:0.003863:0.007645:0.006464:0.009321:0.008156:0.006560:0.008986:0.003863:0.008571:0.005411:0.003575:0.008986:0.008731:0.004373:0.002522:0.008986:0.005379:0.008986:0.007390:0.003863:0.008906:0.007981:0.006560:0.005203:0.004996:0.009545:0.005554:0.005794:0.003607:0.007901:0.008906:0.007725:0.003863:0.005890:0.009066:0.005554:0.005108:0.007374:0.009353:0.009034:0.006496:0.005411:0.005554:0.008779:0.007374:0.005219:0.003863:0.007645:0.008156:0.004373
obligations that are of uncertain timing or amount :@0.048387:0.544000:0.412538:0.544000:0.412538:0.533416:0.048387:0.533416:0.009162:0.009385:0.003863:0.003639:0.009401:0.008124:0.005155:0.003863:0.009162:0.009034:0.006767:0.005123:0.005411:0.009369:0.008316:0.005411:0.005762:0.007566:0.005203:0.007805:0.006049:0.009353:0.004756:0.006049:0.009034:0.008779:0.007374:0.008172:0.005554:0.005411:0.007853:0.003863:0.009034:0.005922:0.005203:0.003863:0.013359:0.003863:0.008826:0.009401:0.006225:0.008826:0.005299:0.005299:0.008124:0.013742:0.009545:0.009034:0.009034:0.005411:0.004373
at the balance sheet date on the basis of the best :@0.048387:0.559381:0.405563:0.559381:0.405563:0.548797:0.048387:0.548797:0.008124:0.005155:0.004868:0.005411:0.009034:0.008156:0.006464:0.009385:0.007837:0.003863:0.008124:0.009034:0.007119:0.008348:0.005507:0.006767:0.009034:0.008348:0.008108:0.005411:0.005507:0.009066:0.007901:0.005203:0.008060:0.006049:0.008571:0.008316:0.006049:0.005411:0.009034:0.008156:0.006049:0.008986:0.007725:0.006560:0.003863:0.006384:0.005203:0.009353:0.005187:0.004788:0.005411:0.009034:0.008156:0.006464:0.008986:0.007805:0.006384:0.005044:0.004373
estimate of the expenditure required to settle the :@0.048387:0.575060:0.403121:0.575060:0.403121:0.564476:0.048387:0.564476:0.008348:0.006767:0.005411:0.003863:0.013742:0.007901:0.005411:0.008348:0.005570:0.009353:0.004756:0.005203:0.005411:0.009034:0.008156:0.005634:0.008348:0.007326:0.009385:0.008348:0.008763:0.009401:0.003863:0.005411:0.009034:0.005554:0.008060:0.006384:0.005299:0.007981:0.008986:0.008651:0.003863:0.005123:0.007981:0.008986:0.006049:0.005411:0.009130:0.005634:0.006767:0.008012:0.005203:0.005411:0.003655:0.008060:0.005203:0.005411:0.008699:0.008060:0.004373
obligation. Where the effect of the time value of :@0.048387:0.590441:0.399099:0.590441:0.399099:0.579856:0.048387:0.579856:0.009353:0.009210:0.003863:0.003863:0.009162:0.008124:0.005235:0.003863:0.009162:0.009034:0.003464:0.006321:0.015115:0.009241:0.008348:0.005554:0.008523:0.005203:0.005411:0.009034:0.008156:0.006049:0.008348:0.005171:0.004996:0.008523:0.007374:0.005411:0.005698:0.009353:0.004756:0.004868:0.005411:0.009034:0.008156:0.005634:0.005411:0.003655:0.013439:0.008156:0.005203:0.007645:0.008316:0.003863:0.009034:0.008348:0.005554:0.008906:0.004788:0.004373
money is significant, the estimated cash flows are :@0.048807:0.605882:0.405584:0.605882:0.405584:0.595298:0.048807:0.595298:0.013742:0.009018:0.009034:0.008108:0.007725:0.005554:0.003192:0.005714:0.005634:0.006767:0.003863:0.009609:0.009034:0.003863:0.005171:0.003863:0.007374:0.008124:0.009289:0.005411:0.003464:0.006081:0.005411:0.009034:0.008076:0.005714:0.008348:0.006767:0.005123:0.003863:0.013519:0.008124:0.005235:0.008348:0.009210:0.006049:0.007135:0.007805:0.006560:0.008731:0.006049:0.004996:0.004166:0.009752:0.011923:0.007055:0.005203:0.007566:0.005203:0.007805:0.004373
discounted using  HM Treasury's nominal discount rate.:@0.048387:0.621264:0.435298:0.621264:0.435298:0.610679:0.048387:0.610679:0.009401:0.003623:0.006767:0.007182:0.009353:0.008715:0.009034:0.005155:0.008156:0.009401:0.006736:0.008571:0.006384:0.003863:0.008491:0.008986:0.004373:0.002857:0.010502:0.013280:0.005634:0.008060:0.005299:0.007981:0.007805:0.006464:0.008651:0.005299:0.007390:0.003448:0.006560:0.005634:0.009034:0.009353:0.013359:0.003863:0.008731:0.008124:0.003639:0.006384:0.009401:0.003863:0.006767:0.007182:0.009353:0.009034:0.008826:0.005411:0.005938:0.005299:0.007805:0.005123:0.007901:0.003464
Nominal discount rates are applied to general :@0.048807:0.643479:0.376279:0.643479:0.376279:0.632895:0.048807:0.632895:0.011508:0.008986:0.013280:0.003863:0.008571:0.007725:0.003863:0.006305:0.009401:0.003863:0.006767:0.007103:0.009353:0.009034:0.008826:0.005411:0.005938:0.005379:0.007901:0.005203:0.008060:0.006560:0.005634:0.007805:0.005299:0.007901:0.006049:0.007901:0.008986:0.009066:0.003863:0.003527:0.007981:0.009066:0.006049:0.005411:0.009130:0.005203:0.009401:0.007901:0.008826:0.008060:0.005379:0.007901:0.003863:0.004373
provisions, in accordance with the Financial  Reporting :@0.048807:0.658861:0.434665:0.658861:0.434665:0.648277:0.048807:0.648277:0.009066:0.005379:0.009066:0.007470:0.003863:0.006560:0.003863:0.008986:0.008826:0.006560:0.003464:0.006704:0.003368:0.007981:0.006049:0.008124:0.007166:0.007374:0.009353:0.005554:0.009401:0.008124:0.009034:0.007374:0.008348:0.005155:0.011763:0.003863:0.005714:0.009321:0.006049:0.005411:0.009034:0.008156:0.006049:0.007789:0.003639:0.008731:0.008124:0.008683:0.007135:0.003863:0.007901:0.003863:0.004373:0.002857:0.009241:0.008060:0.008986:0.008906:0.005299:0.005123:0.003863:0.008491:0.008986:0.004373
Advisory Board (FRAB) recommendation in 2017.:@0.047547:0.674302:0.395098:0.674302:0.395098:0.663718:0.047547:0.663718:0.010295:0.009401:0.007645:0.003863:0.006767:0.009577:0.005554:0.007725:0.005698:0.008651:0.008906:0.007725:0.005299:0.008986:0.006464:0.004820:0.007534:0.009545:0.009944:0.009146:0.004549:0.006464:0.005554:0.008348:0.007182:0.009353:0.013742:0.013535:0.008348:0.009034:0.009162:0.008124:0.005235:0.003863:0.009353:0.009034:0.006736:0.003272:0.007645:0.006384:0.008906:0.008986:0.008826:0.008906:0.003464
The ELS,  Ex-RHA, CNSC, CTIS and DHSC  clinical and :@0.047967:0.696514:0.423275:0.696514:0.423275:0.685929:0.047967:0.685929:0.008364:0.008858:0.008348:0.006688:0.007725:0.007230:0.007981:0.003272:0.004373:0.002937:0.008076:0.007039:0.006209:0.009545:0.010949:0.009992:0.003464:0.006368:0.010167:0.012258:0.008731:0.010087:0.003464:0.006528:0.009880:0.008092:0.004246:0.008475:0.005922:0.007805:0.008651:0.008986:0.006464:0.010838:0.010917:0.008156:0.009577:0.004373:0.002522:0.007055:0.003863:0.003863:0.008571:0.003863:0.007055:0.007901:0.003863:0.006384:0.007645:0.008491:0.008826:0.004373
non-clinical schemes are funded by DEISC, CNST,  LTPS :@0.048807:0.711895:0.435830:0.711895:0.435830:0.701310:0.048807:0.701310:0.008826:0.009066:0.008731:0.006384:0.007055:0.003863:0.003863:0.008651:0.003863:0.007055:0.007901:0.003863:0.006305:0.006767:0.007182:0.009034:0.008348:0.013455:0.008348:0.006767:0.005459:0.007805:0.005299:0.007901:0.005203:0.004996:0.009034:0.009241:0.009401:0.008348:0.009401:0.006448:0.008826:0.007310:0.005634:0.010917:0.007901:0.004246:0.008268:0.009656:0.003464:0.006368:0.009497:0.011428:0.008156:0.007981:0.003272:0.004373:0.002426:0.006560:0.007310:0.007805:0.007390:0.004373
and  PES from member contributions, and the accounts :@0.048387:0.727276:0.443438:0.727276:0.443438:0.716692:0.048387:0.716692:0.007805:0.008571:0.008986:0.004373:0.002937:0.008156:0.007470:0.007725:0.005299:0.004788:0.005554:0.009146:0.013519:0.006464:0.013742:0.008348:0.013535:0.009385:0.008348:0.005554:0.005187:0.007374:0.009353:0.009321:0.005411:0.005554:0.003863:0.009385:0.009034:0.005411:0.003863:0.009353:0.009034:0.006767:0.003464:0.006480:0.007805:0.008571:0.008986:0.006049:0.005411:0.009034:0.008156:0.005634:0.008124:0.007374:0.007374:0.009353:0.009034:0.009034:0.005411:0.006767:0.004373
for the schemes are prepared in accordance with  IAS 37.:@0.047967:0.742718:0.450696:0.742718:0.450696:0.732133:0.047967:0.732133:0.004996:0.009545:0.005554:0.005363:0.005411:0.009034:0.008076:0.005714:0.006767:0.007087:0.009034:0.008348:0.013455:0.008348:0.006767:0.005459:0.007805:0.005299:0.007901:0.006049:0.009162:0.005379:0.008060:0.009066:0.007805:0.005554:0.007965:0.009066:0.006464:0.003368:0.007901:0.006049:0.008124:0.007374:0.007374:0.009353:0.005554:0.009401:0.008124:0.009034:0.007374:0.008172:0.005203:0.011763:0.003863:0.005714:0.009321:0.004373:0.002426:0.004038:0.009752:0.008060:0.005634:0.008603:0.008779:0.003464
The transfer of the claims previously managed  by MDDUS :@0.488726:0.102144:0.903968:0.102144:0.903968:0.091560:0.488726:0.091560:0.008364:0.008779:0.008348:0.005092:0.005411:0.005762:0.008316:0.009241:0.006767:0.005251:0.008348:0.005762:0.005299:0.009353:0.004756:0.005203:0.005411:0.009034:0.008156:0.005634:0.007374:0.003863:0.007837:0.003863:0.013519:0.006767:0.006001:0.009066:0.005379:0.008060:0.007390:0.003863:0.008906:0.008826:0.006560:0.003863:0.007390:0.005634:0.013519:0.007901:0.009034:0.008124:0.009130:0.008348:0.009401:0.004373:0.002410:0.008651:0.007055:0.006049:0.013854:0.010838:0.010838:0.010662:0.008236:0.004373
(an  MDO) happened on 6 April 2020; these liabilities :@0.489062:0.117526:0.869318:0.117526:0.869318:0.106941:0.489062:0.106941:0.004453:0.007645:0.008491:0.004373:0.002937:0.013950:0.010838:0.011683:0.004613:0.006049:0.009034:0.007853:0.009385:0.009098:0.008156:0.008826:0.008348:0.009130:0.006384:0.008571:0.008395:0.006464:0.008060:0.004788:0.010295:0.009385:0.005554:0.003863:0.003863:0.006193:0.009066:0.009162:0.009162:0.009241:0.003703:0.006049:0.005411:0.009034:0.008076:0.006767:0.008348:0.006305:0.003863:0.003607:0.007805:0.008986:0.003863:0.003527:0.003863:0.005123:0.003863:0.007821:0.006560:0.004373
have been accounted for under the  Existing  Liabilities :@0.489483:0.133205:0.872850:0.133205:0.872850:0.122620:0.489483:0.122620:0.008731:0.007725:0.007390:0.007981:0.006464:0.008906:0.007805:0.007805:0.008571:0.006464:0.008124:0.007374:0.007374:0.009353:0.008763:0.009034:0.005411:0.008156:0.009401:0.005969:0.004996:0.009545:0.005554:0.005794:0.009034:0.009034:0.009401:0.008060:0.005554:0.004868:0.005411:0.009034:0.008156:0.004373:0.002426:0.007645:0.007055:0.003863:0.006384:0.005203:0.003863:0.008571:0.009066:0.004373:0.002426:0.007310:0.003863:0.007645:0.009066:0.003863:0.003527:0.003863:0.005044:0.003863:0.007901:0.006560:0.004373
Scheme for General  Practice (ELSGP) in the 2020/21  and :@0.489062:0.148585:0.894680:0.148585:0.894680:0.138001:0.489062:0.138001:0.008475:0.007374:0.008842:0.008348:0.013742:0.008060:0.005299:0.004996:0.009545:0.005554:0.006129:0.010758:0.008348:0.009034:0.008156:0.005554:0.007885:0.003863:0.004373:0.002857:0.008651:0.005379:0.007901:0.007135:0.005203:0.003863:0.007055:0.008060:0.005634:0.004820:0.008076:0.007518:0.008475:0.010678:0.008938:0.004820:0.005985:0.003272:0.007566:0.006049:0.005411:0.009034:0.008156:0.005634:0.008603:0.008603:0.008252:0.008603:0.006017:0.008395:0.008395:0.004373:0.004533:0.007645:0.008491:0.008826:0.004373
subsequent accounts.  Claims previously managed by MPS :@0.489062:0.163966:0.903985:0.163966:0.903985:0.153382:0.489062:0.153382:0.006767:0.009034:0.009385:0.006767:0.008348:0.009401:0.009034:0.008348:0.009034:0.005411:0.005171:0.008124:0.007166:0.007374:0.009353:0.009034:0.009034:0.005411:0.006767:0.003464:0.004373:0.002905:0.009880:0.003863:0.008124:0.003863:0.013742:0.006767:0.006177:0.009162:0.005379:0.008156:0.007470:0.003863:0.008986:0.008826:0.006767:0.003655:0.007725:0.005459:0.013742:0.007853:0.009034:0.007933:0.009162:0.008348:0.009210:0.006464:0.008651:0.007055:0.006464:0.013184:0.008156:0.007725:0.004373
(an  MDO) were accounted for under Existing  Liabilities for :@0.489062:0.179347:0.906459:0.179347:0.906459:0.168762:0.489062:0.168762:0.004453:0.007645:0.008491:0.004373:0.002937:0.013950:0.010838:0.011683:0.004613:0.004868:0.011763:0.008651:0.005554:0.008731:0.006049:0.008124:0.007374:0.007374:0.009353:0.008763:0.009034:0.005411:0.008156:0.009401:0.005634:0.004996:0.009784:0.005554:0.005874:0.009034:0.008779:0.009401:0.007981:0.005554:0.006368:0.007645:0.007055:0.003863:0.006384:0.005203:0.003863:0.008571:0.009066:0.004373:0.002426:0.007135:0.003863:0.007725:0.009162:0.003863:0.003863:0.003623:0.005203:0.003863:0.008060:0.006560:0.005203:0.004996:0.009353:0.005554:0.004373
General  Practice (ELGP) in 2020/21. The claims previously :@0.489483:0.194788:0.900686:0.194788:0.900686:0.184204:0.489483:0.184204:0.010949:0.008348:0.008763:0.008348:0.005554:0.007853:0.003863:0.004373:0.002857:0.008651:0.005379:0.007901:0.007135:0.005203:0.003863:0.007055:0.008060:0.005634:0.004820:0.008076:0.007342:0.010949:0.008938:0.004645:0.006049:0.003272:0.007566:0.006464:0.008906:0.008986:0.008906:0.008906:0.006225:0.008986:0.008906:0.003464:0.006448:0.008364:0.008858:0.008348:0.005507:0.007374:0.003863:0.007837:0.003863:0.013519:0.006767:0.006001:0.008986:0.005379:0.007981:0.007390:0.003863:0.008826:0.008731:0.006560:0.003863:0.007310:0.004373
managed  by MPS transferred to NEIS Resolution on :@0.489483:0.210229:0.856778:0.210229:0.856778:0.199645:0.489483:0.199645:0.013519:0.007901:0.009034:0.007853:0.009162:0.008348:0.009130:0.004373:0.002522:0.008651:0.007055:0.006049:0.013439:0.008395:0.007981:0.005203:0.005411:0.005554:0.008124:0.009034:0.006767:0.004996:0.008348:0.005554:0.005554:0.008348:0.009401:0.005985:0.005411:0.009130:0.005634:0.010758:0.007230:0.003863:0.007645:0.006384:0.009162:0.007981:0.006560:0.009066:0.003863:0.008651:0.005411:0.003655:0.009066:0.008826:0.006384:0.008395:0.008156:0.004373
1 April 2021  and are accounted for under ELSGP in :@0.490743:0.225847:0.858006:0.225847:0.858006:0.215263:0.490743:0.215263:0.008603:0.002650:0.010295:0.009194:0.005554:0.003863:0.003863:0.006384:0.008395:0.008395:0.008316:0.008316:0.004373:0.004533:0.007805:0.008571:0.008986:0.006049:0.007805:0.005299:0.007901:0.006049:0.008124:0.007374:0.007374:0.009353:0.008763:0.009034:0.005411:0.008156:0.009401:0.005634:0.004996:0.009545:0.005554:0.006129:0.009034:0.008779:0.009401:0.007981:0.005554:0.006368:0.008076:0.007294:0.008236:0.010949:0.008619:0.005634:0.003272:0.007645:0.004373
 :@0.494350:0.225847:0.498723:0.225847:0.498723:0.215263:0.494350:0.215263:0.004373
2021/22.  CNSGP and  ELSGP are accounted for under IAS :@0.489062:0.241229:0.900410:0.241229:0.900410:0.230645:0.489062:0.230645:0.008603:0.008954:0.008826:0.008906:0.006225:0.008986:0.008906:0.003464:0.004373:0.002586:0.010087:0.011939:0.008731:0.010949:0.009130:0.005203:0.007805:0.008571:0.008986:0.004373:0.002937:0.008076:0.007294:0.008236:0.010758:0.008731:0.005714:0.007725:0.005299:0.007901:0.005634:0.008124:0.007374:0.007374:0.009353:0.008858:0.009034:0.005411:0.008156:0.009401:0.005969:0.004996:0.009545:0.005554:0.005698:0.009034:0.008858:0.009401:0.008348:0.005554:0.005602:0.003942:0.009577:0.007901:0.004373
37,  in  line with the treatment of other NEIS  Resolution :@0.489062:0.256611:0.879357:0.256611:0.879357:0.246027:0.489062:0.246027:0.008826:0.008986:0.003464:0.004373:0.002586:0.003272:0.007645:0.004373:0.002522:0.003607:0.003863:0.008395:0.007901:0.004788:0.011923:0.004038:0.005714:0.009401:0.006049:0.005411:0.009034:0.008156:0.005203:0.005411:0.005554:0.008603:0.008124:0.005411:0.014110:0.008348:0.009034:0.005411:0.005858:0.009353:0.004756:0.005203:0.009353:0.005411:0.008842:0.008348:0.005554:0.006001:0.010582:0.007135:0.003783:0.007566:0.004373:0.002522:0.009162:0.007981:0.006560:0.008986:0.003863:0.008491:0.005411:0.003575:0.008986:0.008731:0.004373
indemnity schemes.  ELGP,  ELSGP and CNSGP are funded :@0.489483:0.272051:0.895515:0.272051:0.895515:0.261467:0.489483:0.261467:0.003863:0.009034:0.009194:0.008348:0.013742:0.008826:0.003863:0.005411:0.007534:0.005203:0.006767:0.007374:0.009034:0.008076:0.013742:0.008348:0.006560:0.003464:0.004373:0.003256:0.007390:0.006975:0.010087:0.008236:0.003192:0.004373:0.002857:0.008076:0.007294:0.008236:0.010949:0.008619:0.005203:0.007805:0.008651:0.008986:0.006464:0.009880:0.012210:0.008475:0.011189:0.008938:0.005347:0.007725:0.005299:0.007901:0.005299:0.004996:0.009034:0.009034:0.009401:0.008348:0.009178:0.004373
out of the budget for the NEIS managed  by NEIS England, :@0.489062:0.287433:0.904145:0.287433:0.904145:0.276849:0.489062:0.276849:0.009353:0.008795:0.005411:0.005092:0.009353:0.005187:0.004868:0.005411:0.009034:0.008076:0.006464:0.009385:0.008683:0.009401:0.009082:0.008156:0.005411:0.004756:0.004996:0.009880:0.005554:0.004948:0.005411:0.009034:0.008156:0.006049:0.010758:0.007230:0.003863:0.007645:0.006049:0.013742:0.007853:0.009034:0.007933:0.009162:0.008348:0.009210:0.004373:0.002522:0.008651:0.007055:0.005634:0.010758:0.007230:0.003863:0.007645:0.006384:0.007901:0.009034:0.009401:0.003655:0.008124:0.008842:0.009401:0.003464:0.004373
which comes to NEIS Resolution via DEISC financing.:@0.488306:0.302815:0.860789:0.302815:0.860789:0.292231:0.488306:0.292231:0.011763:0.009321:0.003863:0.007645:0.009321:0.006464:0.007374:0.009002:0.013519:0.008156:0.006767:0.005155:0.005411:0.009130:0.005634:0.010662:0.007230:0.003863:0.007645:0.006464:0.009321:0.008156:0.006560:0.008986:0.003863:0.008571:0.005411:0.003575:0.008986:0.008731:0.005714:0.007390:0.003863:0.007645:0.006464:0.010582:0.007566:0.004038:0.007981:0.009321:0.006464:0.004996:0.003863:0.009289:0.008124:0.009034:0.007629:0.003863:0.009241:0.009401:0.003464
In  relation to the transfer of assets and  liabilities to the :@0.489499:0.325092:0.881837:0.325092:0.881837:0.314508:0.489499:0.314508:0.003527:0.007390:0.004373:0.002426:0.005379:0.007981:0.003863:0.007725:0.005203:0.003863:0.008906:0.008731:0.006049:0.005411:0.009130:0.004788:0.005411:0.009034:0.008156:0.005634:0.005411:0.005554:0.008364:0.009034:0.006767:0.005283:0.008348:0.005554:0.005762:0.009353:0.004756:0.005714:0.007901:0.006560:0.006767:0.007933:0.005411:0.006512:0.005299:0.007805:0.008571:0.008986:0.004373:0.002522:0.003863:0.003863:0.007821:0.008986:0.003863:0.003527:0.003863:0.005123:0.003863:0.007901:0.006560:0.005299:0.005411:0.009034:0.005299:0.005411:0.008699:0.008060:0.004373
DEISC  Group from the  MDOs, these are accounted for :@0.489499:0.340474:0.879986:0.340474:0.879986:0.329890:0.489499:0.329890:0.010423:0.007566:0.004038:0.007901:0.009241:0.004373:0.002857:0.010949:0.005554:0.009353:0.008747:0.009385:0.005650:0.004788:0.005554:0.009146:0.013519:0.005634:0.005411:0.009034:0.008156:0.004373:0.002522:0.014110:0.010917:0.011763:0.006767:0.003224:0.006049:0.005411:0.009034:0.008076:0.006767:0.008348:0.005459:0.007805:0.005299:0.007901:0.006049:0.008124:0.007374:0.007374:0.009353:0.008858:0.009034:0.005411:0.008156:0.009401:0.005969:0.004996:0.009353:0.005554:0.004373
under IFRS 3  Business Combinations. This requires the :@0.489499:0.355856:0.876953:0.355856:0.876953:0.345271:0.489499:0.345271:0.009034:0.008779:0.009401:0.008076:0.005554:0.005538:0.003942:0.007055:0.008731:0.007725:0.006049:0.007645:0.004373:0.002426:0.008906:0.008826:0.006767:0.003655:0.009034:0.008012:0.006767:0.006512:0.005299:0.010087:0.009353:0.013998:0.009385:0.003863:0.009273:0.008124:0.005411:0.004102:0.009353:0.009210:0.006767:0.003464:0.006480:0.008364:0.008603:0.003863:0.006560:0.006049:0.005379:0.008060:0.009162:0.008826:0.003863:0.005299:0.008060:0.006767:0.005076:0.005411:0.008699:0.008060:0.004373
subsequent measurement of assets and  liabilities acquired :@0.489079:0.371533:0.905199:0.371533:0.905199:0.360949:0.489079:0.360949:0.006767:0.009034:0.009385:0.006767:0.008348:0.009401:0.009034:0.008348:0.009034:0.005411:0.005586:0.013742:0.008348:0.008124:0.006767:0.009034:0.005554:0.008348:0.013742:0.008348:0.009034:0.005411:0.005618:0.009353:0.004756:0.005634:0.007901:0.006464:0.006560:0.007981:0.005411:0.006432:0.005634:0.007805:0.008571:0.008986:0.004373:0.002522:0.003863:0.003863:0.007821:0.008986:0.003863:0.003527:0.003863:0.005123:0.003863:0.007901:0.006560:0.005714:0.007805:0.007055:0.009162:0.008826:0.003863:0.005299:0.008060:0.009162:0.004373
in accordance with other applicable IFRS.  NEIS Resolution :@0.489499:0.386915:0.898676:0.386915:0.898676:0.376331:0.489499:0.376331:0.003272:0.007645:0.006464:0.008124:0.007374:0.007374:0.009353:0.005554:0.009098:0.008124:0.009034:0.007119:0.008348:0.005171:0.011843:0.003863:0.005634:0.009241:0.006464:0.009353:0.005411:0.008842:0.008348:0.005554:0.005666:0.008124:0.009178:0.009385:0.003639:0.003863:0.007374:0.007917:0.009162:0.003863:0.008060:0.006049:0.004038:0.007135:0.008826:0.007805:0.003192:0.004373:0.002937:0.010662:0.007230:0.003863:0.007645:0.006464:0.009162:0.007981:0.006560:0.008986:0.003863:0.008491:0.005411:0.003575:0.008986:0.008731:0.004373
has a  management and oversight role in  relation to :@0.489499:0.402297:0.858359:0.402297:0.858359:0.391713:0.489499:0.391713:0.008731:0.007725:0.006560:0.005203:0.006895:0.004373:0.002426:0.013742:0.008124:0.009210:0.008124:0.009401:0.008603:0.013742:0.008523:0.009034:0.005411:0.005714:0.007805:0.008571:0.008986:0.006049:0.009162:0.007645:0.008348:0.005347:0.006767:0.003655:0.009401:0.009034:0.005171:0.006049:0.005044:0.008651:0.003607:0.007725:0.006464:0.003272:0.007566:0.004373:0.002522:0.005379:0.007981:0.003863:0.007645:0.005203:0.003863:0.008906:0.008731:0.006049:0.005123:0.008986:0.004373
in-scope claims, flowing from the directions from :@0.489499:0.417679:0.842270:0.417679:0.842270:0.407095:0.489499:0.407095:0.003863:0.008571:0.006129:0.006464:0.007055:0.008986:0.008986:0.007981:0.005714:0.007374:0.003863:0.007837:0.003863:0.013742:0.006592:0.003464:0.006033:0.004996:0.003863:0.009545:0.011540:0.004086:0.009241:0.009577:0.006049:0.004996:0.005554:0.009018:0.013519:0.006049:0.005411:0.009034:0.008156:0.005634:0.009401:0.003623:0.005554:0.008060:0.007374:0.005139:0.003863:0.009162:0.008826:0.006767:0.005251:0.004788:0.005554:0.008890:0.013359:0.004373
DEISC, and accounts for these liabilities under IAS 37.:@0.489499:0.433061:0.869052:0.433061:0.869052:0.422477:0.489499:0.422477:0.010917:0.007901:0.004246:0.008268:0.009656:0.003464:0.006368:0.007805:0.008571:0.008986:0.006464:0.008124:0.007374:0.007374:0.009353:0.009034:0.009034:0.005411:0.006767:0.005315:0.004996:0.009545:0.005554:0.004868:0.005411:0.009034:0.008156:0.006767:0.008348:0.006225:0.003863:0.003527:0.007901:0.008986:0.003863:0.003863:0.003623:0.005411:0.003655:0.008060:0.006560:0.006049:0.009034:0.008779:0.009401:0.008076:0.005554:0.005953:0.004246:0.009529:0.007981:0.005634:0.008603:0.008603:0.003464
NEIS  Resolution does not consider that any of our :@0.489499:0.455333:0.845925:0.455333:0.845925:0.444749:0.489499:0.444749:0.010582:0.007135:0.003783:0.007566:0.004373:0.002426:0.009162:0.007981:0.006560:0.009066:0.003863:0.008651:0.005411:0.003655:0.009066:0.008826:0.006049:0.009162:0.009066:0.008156:0.006767:0.005491:0.009034:0.009114:0.005411:0.005092:0.007374:0.009353:0.009034:0.006576:0.003863:0.009401:0.008156:0.005554:0.004772:0.005411:0.009369:0.008316:0.005411:0.005427:0.008124:0.008763:0.007725:0.005219:0.009353:0.005187:0.005203:0.008986:0.008731:0.005299:0.004373
indemnity schemes or management and oversight of :@0.489499:0.470715:0.869324:0.470715:0.869324:0.460131:0.489499:0.460131:0.003863:0.009034:0.009194:0.008348:0.013742:0.008826:0.003863:0.005411:0.007534:0.005203:0.006767:0.007087:0.009034:0.008348:0.013455:0.008348:0.006767:0.005554:0.008826:0.005299:0.006049:0.013742:0.008124:0.009210:0.008124:0.009401:0.008603:0.013742:0.008523:0.009034:0.005411:0.005634:0.007805:0.008651:0.008986:0.006049:0.009162:0.007645:0.008348:0.005347:0.006767:0.003655:0.009401:0.009034:0.005171:0.005634:0.008906:0.004788:0.004373
General  Practice claims fall  under the definition of an :@0.489499:0.486097:0.871319:0.486097:0.871319:0.475513:0.489499:0.475513:0.010949:0.008348:0.008763:0.008348:0.005554:0.007853:0.003863:0.004373:0.002857:0.008651:0.005379:0.007901:0.007135:0.005203:0.003863:0.007055:0.008060:0.005634:0.007374:0.003863:0.007837:0.003863:0.013439:0.006767:0.005251:0.004613:0.007725:0.003863:0.003527:0.004373:0.002522:0.009034:0.009034:0.009401:0.008060:0.005554:0.004868:0.005411:0.009034:0.008156:0.006049:0.009401:0.008156:0.004996:0.003863:0.008699:0.003863:0.005411:0.003671:0.009162:0.009034:0.006337:0.009353:0.004756:0.005634:0.007390:0.008316:0.004373
insurance contract as per IFRS 4 Insurance Contracts.:@0.489499:0.501834:0.864456:0.501834:0.864456:0.491250:0.489499:0.491250:0.003863:0.009034:0.006767:0.009034:0.005331:0.008124:0.008842:0.007374:0.008172:0.005634:0.007374:0.009353:0.009225:0.005411:0.005554:0.008364:0.007374:0.005411:0.005698:0.007470:0.006209:0.006049:0.008986:0.007901:0.005299:0.006049:0.003863:0.007055:0.008731:0.007725:0.005299:0.008826:0.006049:0.004246:0.008699:0.006767:0.008858:0.005554:0.008124:0.008747:0.007374:0.008172:0.005714:0.009880:0.009609:0.009034:0.005666:0.005554:0.008300:0.007374:0.005411:0.006959:0.003464
This is because significant insurance risk is passed back :@0.488726:0.517217:0.883570:0.517217:0.883570:0.506633:0.488726:0.506633:0.008364:0.008603:0.003863:0.006560:0.006049:0.003192:0.005714:0.006049:0.009162:0.008156:0.007374:0.007741:0.008826:0.006767:0.008012:0.006049:0.006767:0.003863:0.009401:0.009210:0.003863:0.004996:0.003863:0.007374:0.008300:0.009034:0.005411:0.005714:0.003863:0.009034:0.006767:0.009034:0.005331:0.008124:0.008842:0.007374:0.008172:0.006464:0.005299:0.003863:0.006305:0.007566:0.005634:0.003368:0.005874:0.005634:0.008986:0.007725:0.006560:0.006560:0.007981:0.008986:0.006464:0.009162:0.008124:0.007166:0.007933:0.004373
to the members of risk-pooling schemes through annual :@0.488726:0.532599:0.894280:0.532599:0.894280:0.522014:0.488726:0.522014:0.005411:0.009034:0.004868:0.005411:0.009034:0.008156:0.006464:0.013742:0.008012:0.013519:0.009162:0.008348:0.005347:0.006767:0.005666:0.009353:0.004756:0.005634:0.005554:0.003687:0.006560:0.007645:0.006129:0.009066:0.008986:0.008986:0.003863:0.003607:0.008651:0.009066:0.006464:0.006767:0.007087:0.009034:0.008348:0.013455:0.008348:0.006767:0.005123:0.005411:0.009034:0.005554:0.009146:0.009034:0.009401:0.009034:0.006305:0.008124:0.008763:0.009034:0.008699:0.008124:0.003639:0.004373
contributions, to the GP Contract funding held by NEIS :@0.489062:0.547980:0.883826:0.547980:0.883826:0.537395:0.489062:0.537395:0.007374:0.009353:0.009034:0.005411:0.005554:0.003863:0.009385:0.009034:0.005411:0.003863:0.009353:0.009034:0.006767:0.003464:0.006337:0.005411:0.009130:0.004868:0.005411:0.009034:0.008076:0.006464:0.010662:0.008731:0.005203:0.010087:0.009577:0.009241:0.005634:0.005554:0.008555:0.007374:0.005650:0.005299:0.004996:0.009034:0.009034:0.009401:0.003863:0.009034:0.009401:0.006480:0.008571:0.007901:0.003863:0.008731:0.006464:0.008826:0.007310:0.005634:0.010423:0.007055:0.003783:0.007390:0.004373
England transferred via DEISC  as provision of financing, :@0.489903:0.563361:0.886183:0.563361:0.886183:0.552777:0.489903:0.552777:0.007725:0.008826:0.009162:0.003863:0.007725:0.008826:0.009162:0.006049:0.005411:0.005554:0.008124:0.009034:0.006480:0.004996:0.008348:0.005554:0.005554:0.008348:0.009210:0.005634:0.007390:0.003863:0.007645:0.006464:0.010582:0.007645:0.004038:0.007981:0.009321:0.004373:0.002426:0.007725:0.006384:0.006049:0.008906:0.005203:0.008906:0.007310:0.003863:0.006305:0.003863:0.008731:0.008651:0.006384:0.009353:0.004756:0.005299:0.004996:0.003863:0.009289:0.008124:0.009034:0.007629:0.003863:0.009241:0.009401:0.003464:0.004373
or directly to DEISC  through the provision of financing.:@0.489062:0.578803:0.877362:0.578803:0.877362:0.568218:0.489062:0.568218:0.008826:0.005299:0.005299:0.009162:0.003863:0.005379:0.008156:0.007374:0.005139:0.003863:0.007486:0.004788:0.005411:0.009130:0.006049:0.010423:0.007566:0.004038:0.007901:0.009241:0.004373:0.002426:0.005203:0.009034:0.005331:0.009353:0.009034:0.009162:0.009034:0.006001:0.005411:0.009034:0.008076:0.006464:0.008906:0.005203:0.008906:0.007310:0.003863:0.006305:0.003863:0.008731:0.008651:0.006384:0.009353:0.004756:0.005299:0.004996:0.003863:0.009034:0.008124:0.009034:0.007629:0.003863:0.009034:0.009401:0.003464
The difference between the gross value of claims :@0.488726:0.601016:0.841034:0.601016:0.841034:0.590431:0.488726:0.590431:0.008364:0.008779:0.008348:0.005507:0.009401:0.003863:0.004996:0.004996:0.008348:0.005554:0.008348:0.009034:0.007374:0.008348:0.005938:0.009385:0.008348:0.005411:0.011540:0.008348:0.008348:0.009034:0.006113:0.005411:0.009034:0.008156:0.006049:0.008906:0.005203:0.008826:0.006464:0.006464:0.004868:0.007645:0.008316:0.003863:0.009034:0.008348:0.005554:0.009353:0.004756:0.005634:0.007374:0.003543:0.007805:0.003863:0.013184:0.006560:0.004373
and the probable cost of each claim as calculated :@0.489062:0.616397:0.844052:0.616397:0.844052:0.605813:0.489062:0.605813:0.007805:0.008651:0.008986:0.005634:0.005411:0.009034:0.008156:0.006464:0.009385:0.005235:0.009066:0.009162:0.007805:0.009162:0.003863:0.007981:0.005634:0.007374:0.008922:0.006767:0.005155:0.005299:0.009353:0.004996:0.005395:0.008060:0.007901:0.007135:0.008731:0.006464:0.007135:0.003863:0.007725:0.003863:0.013280:0.006049:0.007725:0.006384:0.005634:0.007374:0.007917:0.003863:0.007374:0.008763:0.003863:0.007901:0.005411:0.008108:0.009401:0.004373
above is also discounted, taking  into account :@0.489062:0.632076:0.814316:0.632076:0.814316:0.621492:0.489062:0.621492:0.007901:0.009066:0.009162:0.007390:0.008060:0.006464:0.003192:0.005634:0.005634:0.007901:0.003863:0.006305:0.008986:0.005634:0.009401:0.003863:0.006560:0.007374:0.009353:0.009034:0.009034:0.005411:0.008348:0.009401:0.003288:0.006049:0.005411:0.008124:0.007933:0.003863:0.008858:0.009401:0.004373:0.002442:0.003863:0.008571:0.005203:0.008986:0.005634:0.008124:0.007374:0.007374:0.009561:0.009034:0.009034:0.005411:0.004373
the likely time to settlement, and  is included  in :@0.488726:0.647457:0.825376:0.647457:0.825376:0.636873:0.488726:0.636873:0.005411:0.009034:0.008076:0.006049:0.003863:0.003607:0.007725:0.008156:0.003863:0.007486:0.004868:0.005411:0.003655:0.013439:0.008156:0.005634:0.005411:0.009130:0.005203:0.006767:0.008523:0.005411:0.005411:0.003863:0.008348:0.013934:0.008348:0.009210:0.005411:0.003464:0.006416:0.007805:0.008571:0.008986:0.004373:0.002522:0.003192:0.005634:0.006049:0.003863:0.008571:0.007055:0.003863:0.008731:0.009162:0.008060:0.009162:0.004373:0.002522:0.003112:0.007390:0.004373
contingent liabilities as set out in Note 8.:@0.489062:0.662898:0.778803:0.662898:0.778803:0.652314:0.489062:0.652314:0.007374:0.009353:0.009034:0.005411:0.003863:0.009241:0.009401:0.008348:0.009210:0.005411:0.005682:0.003863:0.003863:0.007725:0.009066:0.003863:0.003863:0.003623:0.005411:0.003655:0.008060:0.006767:0.005076:0.007725:0.006384:0.005714:0.006560:0.007981:0.005203:0.005634:0.009162:0.009034:0.005155:0.005714:0.003368:0.007901:0.006464:0.011253:0.008826:0.005123:0.007805:0.006049:0.008060:0.003464
Resolution of claims is difficult to predict as many :@0.489919:0.685111:0.845531:0.685111:0.845531:0.674527:0.489919:0.674527:0.009321:0.008156:0.006560:0.008986:0.003863:0.008571:0.005411:0.003575:0.008986:0.008731:0.006049:0.009353:0.005187:0.005203:0.007374:0.003863:0.007837:0.003863:0.013519:0.006767:0.005586:0.003368:0.005969:0.005203:0.009401:0.003863:0.004996:0.005267:0.003863:0.007374:0.009034:0.003863:0.005602:0.005203:0.005123:0.008986:0.006049:0.009162:0.005379:0.008060:0.009162:0.003863:0.007135:0.005203:0.005634:0.007470:0.006305:0.006049:0.013519:0.007901:0.009034:0.007438:0.004373
factors can  lead to delay during the settlement and/ :@0.488743:0.700492:0.863700:0.700492:0.863700:0.689907:0.488743:0.689907:0.004996:0.008124:0.007550:0.005411:0.009353:0.005554:0.006991:0.005634:0.007055:0.007645:0.008651:0.004373:0.002522:0.003527:0.007805:0.007645:0.008826:0.005634:0.005411:0.009130:0.005634:0.009401:0.007981:0.003863:0.007901:0.007725:0.005123:0.009401:0.008571:0.005379:0.003863:0.008731:0.009162:0.005634:0.005411:0.009210:0.008348:0.005682:0.006767:0.008523:0.005411:0.005411:0.003863:0.008348:0.013934:0.008348:0.009034:0.005411:0.005187:0.007805:0.008651:0.009066:0.005969:0.004373
or resolution  process; and emerging evidence can :@0.489079:0.715872:0.845489:0.715872:0.845489:0.705288:0.489079:0.705288:0.008826:0.005299:0.005714:0.005299:0.007981:0.006767:0.008938:0.003863:0.008731:0.005203:0.003863:0.009082:0.008826:0.004373:0.002426:0.009066:0.005379:0.009066:0.007135:0.008060:0.006767:0.006416:0.003464:0.006368:0.007805:0.008571:0.008986:0.006464:0.008348:0.013407:0.008156:0.005554:0.009146:0.003863:0.008826:0.009401:0.006305:0.008348:0.007438:0.003863:0.009162:0.008348:0.008699:0.007374:0.007996:0.005634:0.007055:0.007725:0.008651:0.004373
alter valuation. Accordingly NEIS Resolution  makes a :@0.489079:0.731253:0.864403:0.731253:0.864403:0.720669:0.489079:0.720669:0.008124:0.003639:0.005411:0.008028:0.005554:0.004772:0.007645:0.008395:0.003863:0.009034:0.008124:0.005602:0.003863:0.009353:0.009210:0.003464:0.006033:0.010295:0.007374:0.007374:0.009561:0.005554:0.009401:0.003863:0.009241:0.009401:0.003863:0.007901:0.005634:0.010758:0.007230:0.003863:0.007645:0.006464:0.009321:0.008156:0.006560:0.008986:0.003863:0.008571:0.005411:0.003575:0.008986:0.008731:0.004373:0.002426:0.013519:0.008124:0.007757:0.008348:0.006767:0.005554:0.006384:0.004373
best estimate regarding the likely year of settlement :@0.489499:0.746694:0.862955:0.746694:0.862955:0.736110:0.489499:0.736110:0.008986:0.007981:0.006560:0.005123:0.005203:0.008348:0.006767:0.005219:0.003863:0.013742:0.008124:0.005411:0.008348:0.005953:0.005299:0.007981:0.009162:0.007901:0.005379:0.009162:0.003863:0.008651:0.009162:0.006049:0.005411:0.009034:0.008156:0.006049:0.003863:0.003863:0.007486:0.008156:0.003863:0.007390:0.004373:0.007725:0.008348:0.008124:0.005554:0.005443:0.009353:0.004756:0.005634:0.006767:0.008348:0.005219:0.005411:0.003863:0.008348:0.013742:0.008124:0.009034:0.005411:0.004373
and expected value against each  notified claim.:@0.489079:0.762372:0.825091:0.762372:0.825091:0.751788:0.489079:0.751788:0.007805:0.008651:0.008986:0.006049:0.008348:0.007326:0.009018:0.008348:0.007103:0.005411:0.008108:0.009401:0.005475:0.007645:0.008124:0.003863:0.008842:0.008348:0.005938:0.008124:0.009401:0.007933:0.003863:0.009034:0.006767:0.005411:0.005507:0.008060:0.007901:0.007135:0.008731:0.004373:0.002522:0.008826:0.009066:0.005203:0.003863:0.004788:0.003863:0.007981:0.009162:0.006464:0.007055:0.003863:0.007725:0.003863:0.013280:0.003464
These estimates are reviewed throughout the life :@0.488726:0.777759:0.841082:0.777759:0.841082:0.767174:0.488726:0.767174:0.008364:0.008779:0.008348:0.006767:0.008076:0.005634:0.008348:0.006767:0.005219:0.003863:0.013742:0.008124:0.005411:0.008348:0.006767:0.005155:0.007805:0.005299:0.007901:0.006464:0.005379:0.008156:0.007470:0.003863:0.008156:0.011253:0.008156:0.009401:0.005890:0.005411:0.009289:0.005554:0.009353:0.009289:0.009401:0.009034:0.009624:0.009034:0.005411:0.005299:0.005411:0.009034:0.008156:0.006049:0.003863:0.003448:0.004613:0.007805:0.004373
of the claim and amended to reflect variations in :@0.489062:0.793139:0.839008:0.793139:0.839008:0.782555:0.489062:0.782555:0.009353:0.004756:0.004868:0.005411:0.009034:0.008156:0.006049:0.007135:0.003863:0.007725:0.003863:0.013280:0.006049:0.007805:0.008571:0.008986:0.006464:0.008124:0.013551:0.008348:0.008699:0.009401:0.007981:0.009401:0.005890:0.005411:0.009130:0.006049:0.005554:0.008140:0.004996:0.003863:0.008028:0.007374:0.005139:0.004373:0.007645:0.008395:0.005554:0.003863:0.008124:0.005411:0.003863:0.009353:0.009034:0.006959:0.006049:0.003112:0.007390:0.004373
expectations, which  inevitably alter the value provided.:@0.489062:0.808520:0.878256:0.808520:0.878256:0.797936:0.489062:0.797936:0.008348:0.007534:0.009385:0.008348:0.007374:0.005411:0.008124:0.005411:0.003863:0.009353:0.009034:0.006767:0.003464:0.005618:0.011763:0.009321:0.003863:0.007645:0.009321:0.004373:0.002522:0.003863:0.009034:0.008108:0.007470:0.003863:0.005203:0.008124:0.009098:0.003863:0.007486:0.005203:0.008124:0.003863:0.005411:0.008140:0.005554:0.005203:0.005411:0.009034:0.008156:0.004868:0.007645:0.008124:0.003863:0.009034:0.008348:0.006081:0.009066:0.005379:0.008986:0.007390:0.003863:0.008906:0.008060:0.009066:0.003464