To view this page ensure that Adobe Flash Player version
9.0.124 or greater is installed.
曝光台 注意防骗 网曝天猫店富美金盛家居专营店坑蒙拐骗欺诈消费者
7. postretirement benefits
The Association provides postretirement health care benefits (the Plan) to certain retired employees. Active employees become eligible for benefits after meeting certain age and service requirements. The Plan is contributory for employees under the age of 65 and for em-ployees over age 65 who retire after December 31, 2006. The Plan is unfunded. Effective January 1, 2006 the Plan no longer accepts new participants.
The following table sets forth the Plan’s funded status:
June 30, 2010 2009
postretirement benefit obligation, beginning of year Interest cost service cost Actuarial loss (gain) benefits paid $ 2,185,788 117,019 53,922 137,636 (80,154) $ 2,203,646 118,307 51,925 (123,980) (64,110)
postretirement benefit obligation, end of year $ 2,414,211 $ 2,185,788
Amounts recognized in the Association’s combined statements of financial position consist of the following:
June 30, 2010 2009
Accrued postretirement benefit obligation - postretirement liability: Current non-current $ 112,000 2,302,211 $ 115,000 2,070,788
Accrued postretirement benefit obligation $ 2,414,211 $ 2,185,788
postretirement benefit obligation, end of year fair value of plan assets $ 2,414,211 - $ 2,185,788 -
unfunded status (Accrued postretirement benefit obligation) $ 2,414,211 $ 2,185,788
The accrued benefit cost for postretirement benefits is included in the accompanying combined statements of financial position.
Items not yet recognized as a component of net periodic postretirement benefit cost:
years ended June 30, 2010 2009
transition obligation $ - $ -
prior service credit 410,698 477,805
net actuarial gain 268,988 458,197
total $ 679,686 $ 936,002
中国公务机网 www.gongwuji.com
公务机翻译 www.aviation.cn
本文链接地址：2010 nbaa annual report 2010 nbaa 年度报告(25)
|
