33 sheets of data, each sheet representing a table from the database that stores the information. The order of these sheets is based on the sequence of reporting forms in the Financial Transactions Report.

43 sheets of data, each sheet representing a table from the database that stores the information. The order of these sheets is based on the sequence of reporting forms in the Financial Transactions Report.

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.