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.
Actual rates of return for the past one-year, three-year, and five-year periods and to report a 10-year schedule of annual money-weighted rate of return, net of investment expense.
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.
