To get a picture of the health of these systems, we examine trends for each state from 2003 to 2013 in four key pension fund status indicators--actuarial accrued liabilities
and assets, funded ratios, unfunded actuarial accrued liabilities
, and annual required contributions.
The sanction is imposed for charging interest for late payments of company accrued liabilities
for the supply of drinking water, disposal and treatment of waste water on the territory of Sofia Municipality during the months without metering device accounts which affects the interests of consumers and is an imposition of unfair trading condition.
They should further ensure that all validly accrued liabilities
are promptly cleared and are not postponed towards the end of the financial year.
2m convertible preferred shares with a fully accreted value of CAD80m at 30 April 2009 and accounts payable and accrued liabilities
Third, unfunded actuarial accrued liabilities
indicate the excess, if any, of liabilities over assets in dollars.
The ARC is the employer's required contribution and consists of the normal cost for the year and a portion of amortization of the total unfunded actuarial accrued liabilities
of the plan over a period not to exceed 30 years.
For some, the goal is full payment of the accrued liabilities
as quickly as possible (to minimize interest and late payment penalties).
The company's annual financial statements say: "Our accrued liabilities
for environmental matters were $30 million as of December 31, 1999.
If a plan's assets equal its actuarial accrued liabilities
(AAL), the plan is considered 100 percent funded.
Because a plan termination contemplates using existing plan assets to discharge all accrued liabilities
at one time, it is a concern if the plan is under-funded on a termination basis.
The portion of companies' accrued liabilities
that is for active workers will be about $257 billion in 1993, and the portion for retirees is $155 billion, as figure 1 shows.