Net Other Postemployment Benefit (OPEB) Asset is the amount in excess of the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net OPEB Liability is the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other method) of the projected benefit payments for plan members and their beneficiaries less the plan’s net position.
Net Pension Asset (NPA) is the amount in excess of the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position. Net Pension Liability (NPL) is the amount owed to a defined benefit pension plan based on the actuarial present value of projected benefit payments for plan members and their beneficiaries less the plan’s net position.
24 sheets of data, each sheet representing a table from the database that stores the information. The order of the sheets is based on the sequence of reporting forms for the Financial Transactions Report.
27 sheets of data, each sheet representing a table from the database that stores the information. The order of the sheets is based on the sequence of reporting forms for the Financial Transactions Report.
15 years of total Unfunded Actuarial Accrued Liability (UAAL) based on funding positions under the actuarial assumptions adopted by the plan’s actuary.
15 years of total Unfunded Actuarial Accrued Liability (UAAL) based on funding positions under the actuarial assumptions adopted by the plan’s actuary.
