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After outlining the main supervisory objectives, the guidelines work through the supervisory process, looking at how suitable information needs to be gathered and analysed on a regular and ad hoc basis.   The guidelines then highlight the planning and preparation needed to conduct in-depth evaluations of pension funds, how the field-work for these assessments should be undertaken and the findings reported.   Finally, how the supervisory authority should be structured, and the resources needed to undertake efficient and effective assessments are considered.