Current Discount 1% Decrease (7%) Rate (8%) 1% Increase (9%) Employer's proportionate share of the net pension liability $X,XXX $X,XXX $X,XXX Detailed information about the pension plan's fiduciary Pension plan fiduciary net position. net position is available in the separately issued NDPERS financial report. [If significant changes had occurred that indicate that the disclosures included in the pension plan's financial report generally did not reflect the facts and circumstances at the measurement date, the Employer should disclose additional information, as required by paragraph 79 of Statement 68.] (NDPERS will provide if applicable.) Payables to the pension plan [If the Employer reported payables to the defined benefit pension plan, it should disclose information required by paragraph 122 of Statement 68 employers’ responsibility to calculate.] – Schedules of Required Supplementary Information Schedule of Employer’s of Net Pension Liability ND Public Employees Retirement System Last 10 Fiscal Years* (from Appendix A, Appendix B and Exhibit 2 for Main System of NDPERS GASB Report) 2015 Employer’s proportion of the net pension XX.XXXXXX% liability (asset) 1. Appendix A, Column 6 Employer’s proportionate share of the net $X,XXX pension liability (asset) 2. Appendix B, Column 7 Employer’s covered-employee payroll $X,XXX 3. Appendix A, Column 4 Employer’s proportionate share of the net XXX.XX% pension liability (asset) as a percentage of its 4. Calculate, 2 divided by 3 covered-employee payroll Plan fiduciary net position as a percentage of XXX.XX% the total pension liability 5. Exhibit 2, Main System Column *Complete data for this schedule is not available prior to 2015. If employer is using prior year measurement date may want to note that the amounts presented for each fiscal year have a measurement date of the previous fiscal year end.
1% Decrease (7%) Current Discount Rate (8%) 1% Increase (9%) Employer's proportionate share of the net pension liability $X,XXX $X,XXX $X,XXX Pension plan fiduciary net position. Detailed information about the pension plan's fiduciary net position is available in the separately issued NDPERS financial report. [If significant changes had occurred that indicate that the disclosures included in the pension plan's financial report generally did not reflect the facts and circumstances at the measurement date, the Employer should disclose additional information, as required by paragraph 79 of Statement 68.] (NDPERS will provide if applicable.) Payables to the pension plan [If the Employer reported payables to the defined benefit pension plan, it should disclose information required by paragraph 122 of Statement 68 – employers’ responsibility to calculate.] Schedules of Required Supplementary Information Schedule of Employer’s of Net Pension Liability ND Public Employees Retirement System Last 10 Fiscal Years* (from Appendix A, Appendix B and Exhibit 2 for Main System of NDPERS GASB Report) 2015 Employer’s proportion of the net pension liability (asset) XX.XXXXXX% 1. Appendix A, Column 6 Employer’s proportionate share of the net pension liability (asset) $X,XXX 2. Appendix B, Column 7 Employer’s covered-employee payroll $X,XXX 3. Appendix A, Column 4 Employer’s proportionate share of the net pension liability (asset) as a percentage of its covered-employee payroll XXX.XX% 4. Calculate, 2 divided by 3 Plan fiduciary net position as a percentage of the total pension liability XXX.XX% 5. Exhibit 2, Main System Column *Complete data for this schedule is not available prior to 2015. If employer is using prior year measurement date may want to note that the amounts presented for each fiscal year have a measurement date of the previous fiscal year end.
2015-pers-main-gasb68-disclosure-template.docx