The annual report must include, in the case of a KiwiSaver scheme, a superannuation scheme, or a workplace savings scheme, a statement of the numerical changes in the scheme participants during the accounting period, including the following:
(a)
the total number of scheme participants at the start and at the end of the period:
(b)
the total number of contributing scheme participants at the start and at the end of the period:
(c)
the total number of non-contributing scheme participants at the start and at the end of the period:
(d)
the total number of persons who became scheme participants during the period (divided into subtotals of transfers from other schemes and other new members):
(e)
the total number of persons who ceased to be scheme participants during the period (divided into subtotals of persons who ceased to be members due to retirement, death, transfers to other schemes, or other reasons):
(f)
the total amount of scheme participants’ accumulations, and the number of scheme participants to which that relates, at the start of the period and at the end of the period:
(g)
the total amount of contributions received during the period and the number of scheme participants to which this relates (divided into the types of contributions and the number of scheme participants to which each type relates).