1. Module 9 Reporting and Analyzing Off-Balance-Sheet Financing QUESTIONS Q9-1. Under an operating lease, the lessor retains the usual risks and rewards of owning the property.…

1. REQUEST FOR PROPOSAL ACTUARIAL AUDIT SERVICES RFP JAN06-2January 13, 2006 Iowa Public Employees’ Retirement System 7401 Register Drive P.O. Box 9117Des Moines, IA 50306-9117Phone:…

1. Oregon Public EmployeesRetirement System An Agency of the State of OregonComprehensive Annual Financial Report For the Fiscal Year Ended June 30, 2005Paul R. Cleary Executive…

1. Royal Philips Electronics Third Quarter 2009 Information bookletOctober 12th, 2009 2. Important information Forward-looking statements This document and the related oral…

Slide 1CITY OF SAN JOSE FEDERATED EMPLOYEES RETIREMENT PLAN and Funding Policy Leslie Thompson, FSA, FCA, EA, MAAA Diane Hunt, FSA, EA, MAAA March 11, 2010 Retirement Plan…

Slide 1CHAPTER 13 EMPLOYEE COMPENSATION: POSTEMPLOYMENT AND SHARE-BASED Presenters name Presenters title dd Month yyyy Slide 2 TYPES OF POSTEMPLOYMENT BENEFITS: PENSION PLANS…

Slide 1A Path to a Sustainable Retirement System December 16, 2011 Cincinnati Retirement System Board of Trustees Presentation To Cincinnati Budget & Finance Committee…

1. Pension Accounting Understand the nature/characteristics/ accounting of employer pension plans: Defined Benefit Plans.T P Adhikari & Associates, Chartered Accountants…

1. Financial Reporting Standard 17 Objective1 The objective of this FRS is to ensure that: (a) financial statements reflect at fair value the assets and liabilities arising…

1. WHO, WHAT, WHEN, WHY & HOW GASB 43 & 45 2. Topics to be covered Who is GASB? What are GASB 43 & 45? When do we have to comply with the statements? Why were…