The Guidelines are comprised of eight separate parts:

Part A, Valuation of Social Security Schemes

Part B, Operational Management of Social Security Systems (including benefit calculations and determination of factors)

Part C, Investment Issues

Part D, Reporting, Communication and Disclosure

Part E, Risk Management and Analysis

Part F, Regulatory Issues, Standards and Professional Guidance

Part G, Policy and Strategy Issues

Part H, Actuarial Expertise, Staffing and Training within the Social Security Institution

Within each part, individual guidelines cover the different elements of the subject area. Each individual guideline is structured as follows:

Guideline. The guideline is stated as clearly as possible with a brief description of the key points underlying it set out in bold.

Principles. This part sets out the principles underlying the guideline and appropriate structures to put in place to address the issue.

Mechanism. This part sets out the steps and processes to be taken to ensure that the principles underlying the guideline are respected. The suggested mechanisms are designed to ensure appropriate controls, processes, communication and incentives which encourage good decision-making, proper and timely execution, and regular review and assessment.