Level 3 investments
Investment assets whose valuation inputs are unobservable and significant, requiring significant discretion and judgment.
Concept
Primary Focus Stories
1 story
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Auditors Flag Concerns Over Merton Pension Fund's Valuation of Complex Investments and Financial Statement Quality
September 27, 2025 • MertonPrimary
Primary Focus Meetings
4 meetings
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the Audit & Transparency Committee of Kensington and Chelsea Council
July 20, 2026 • Kensington and ChelseaPrimary -
the Pension Fund Committee of Lancashire Council
June 19, 2026 • LancashirePrimary -
the Audit and Standards Committee of Warwickshire Council
June 4, 2026 • WarwickshirePrimary -
the Pensions Committee of Shropshire Council
March 20, 2026 • ShropshirePrimary