Stock　market　linked　savings　accounts　have　become　more　and　more　popular.　The　returns　of　these　accounts　are　random　so　the　returns,　even　the　initial　capital,　are　not　guaranteed.　They　are　very　much　different　from　the　familiar　fixed-term-fixed-rate　savings　accounts.　The　aim　of　this　paper　is　to　perform　the　stochastic　and　numerical　analysis　on　the　stock　market　linked　savings　accounts　in　order　to　establish　the　theory　on　the　mean　percentage　of　return　(MPR).　We　will　mainly　perform　the　case　studies　on　5　typical　plans　linked　to　the　UK　Financial　Times　Stock　Exchange　(FTSE)　100　Index,　but　the　theory　developed　is　fully　illustrated　so　that　it　can　be　applied　to　other　plans　by　the　reader.　©　2015　Elsevier　Inc.　All　rights　reserved.