The RSA balances may differ due to the following major reasons:
- The timing and regularity of their promotion may be different
- Their respective Grade Levels/Steps as at June 2004 and resulting amounts of accrued rights generated under the defunct Defined Benefit scheme may be different
- The regularity of remittance of pension contributions under the CPS may be different
- Return on investment by the PFAs may differ slightly due to their investment decisions and prevailing market conditions.