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net pension liability SUBST VERSICHER

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Englisch
The net pension liability plus overall debt represents 25.1% of personal income.
www.digitaljournal.com
The county retains a substantial net pension liability of $1.95 billion, based on actuarial estimates through the end of fiscal 2014.
www.digitaljournal.com
Pension plan assets at the end of fiscal 2014 were equal to 82.7% of the county's net pension liability, assuming 7.75% investment returns.
www.digitaljournal.com
The effects on the net pension liability of differences between expected and actual investment returns will be recognized in pension expense over a closed, five-year period.
www.journalofaccountancy.com
Overlapping debt accounts for almost half of the long-term liability burden, with net pension liability representing a third and direct debt approximately 20%.
www.digitaljournal.com
Recent pension reform mandating increasing employee and employer contributions should reduce the net pension liability going forward.
www.digitaljournal.com
This includes immediate recognition of annual service cost and interest on the pension liability, plus the effect of changes in benefit terms on the net pension liability.
www.journalofaccountancy.com
The district's pension plan exhibits an improving, but still weak asset-to-liability ratio, resulting in a stable to declining net pension liability.
www.digitaljournal.com
The net pension liability for the primary government is $6.5 million or a low 0.1% of market value; these figures exclude pensions associated with the school board.
www.mromagazine.com

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