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Sensitivity Disclosure
To calculate the +1% and –1% amounts for disclosure, the NPL must be grossed up as follows
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CEP = The total payroll of employees that are provided with pensions through the pension plan, including pensionable and non-pensionable amounts.
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http://www.gasb.org/jsp/GASB/Page/GASBSectionPage&cid=1176160042391#gasbs75
https://www.calpers.ca.gov/page/employers/actuarial-services/gasb
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https://www.calpers.ca.gov/docs/gasb-68-cost-sharing-guide.pdf
CCMA White Paper – Implementing GASB No. 68 Accounting and Financial Reporting for Pensions: http://www.calcpa.org/members/technical-resources/gaa-white-papers
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