{ "document_id": 16531, "page": 77, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16642, "item_count": 22, "counts_by_type": { "footer": 1, "header": 2, "heading": 1, "table": 2, "table_cell": 13, "text": 3 }, "build_ms": 4, "items": [ { "id": "p77.1", "order": 1, "type": "header", "bbox": { "l": 217.92, "t": 754.32, "r": 393.6, "b": 740.64 }, "text": "KENTUCKY STATE UNIVERSITY", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p77.2", "order": 2, "type": "header", "bbox": { "l": 216.24, "t": 722.64, "r": 395.76, "b": 695.76 }, "text": "NOTES TO FINANCIAL STATEMENTS\nJUNE 30, 2022", "attrs": { "block_label": "header" }, "level": 2 }, { "id": "p77.3", "order": 3, "type": "heading", "bbox": { "l": 70.08, "t": 681.12, "r": 457.44, "b": 667.68 }, "text": "NOTE 12 - OTHER POSTEMPLOYMENT BENEFITS PLANS (OPEB) (CONTINUED)", "attrs": { "block_label": "paragraph_title" }, "level": 3 }, { "id": "p77.4", "order": 4, "type": "table", "bbox": { "l": 214.08, "t": 653.254136, "r": 403.44, "b": 524.88 }, "text": "", "attrs": { "block_label": "table", "n_rows": 4, "n_cols": 3, "integrity": { "cells_checked": 7, "cells_flagged": 0 } }, "children": [ { "id": "p77.4.1", "order": 5, "type": "table_cell", "bbox": { "l": 215.99866, "t": 653.254136, "r": 312.342721, "b": 639.246924 }, "text": "Year ending June 30:", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 2, "bbox_refit": true } }, { "id": "p77.4.2", "order": 6, "type": "table_cell", "bbox": { "l": 340.32, "t": 651.36, "r": 403.44, "b": 635.55 }, "text": "", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1 } }, { "id": "p77.4.3", "order": 7, "type": "table_cell", "bbox": { "l": 252.121887, "t": 637.413764, "r": 275.918218, "b": 623.406551 }, "text": "2023", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p77.4.4", "order": 8, "type": "table_cell", "bbox": { "l": 361.148898, "t": 637.413764, "r": 399.819251, "b": 623.406551 }, "text": "$ (11,000)", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p77.4.5", "order": 9, "type": "table_cell", "bbox": { "l": 340.32, "t": 635.55, "r": 403.44, "b": 619.74 }, "text": "", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1 } }, { "id": "p77.4.6", "order": 10, "type": "table_cell", "bbox": { "l": 252.121887, "t": 621.573391, "r": 275.918218, "b": 560.1634329999999 }, "text": "2024\n2025\n2026\n2027", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p77.4.7", "order": 11, "type": "table_cell", "bbox": { "l": 277.2, "t": 619.74, "r": 340.32, "b": 603.93 }, "text": "", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1 } }, { "id": "p77.4.8", "order": 12, "type": "table_cell", "bbox": { "l": 361.148898, "t": 621.573391, "r": 399.819251, "b": 560.1634329999999 }, "text": "(16,000)\n(16,000)\n(15,000)\n(3,000)", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p77.4.9", "order": 13, "type": "table_cell", "bbox": { "l": 240.842048, "t": 558.330273, "r": 287.370773, "b": 544.323061 }, "text": "Thereafter", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p77.4.10", "order": 14, "type": "table_cell", "bbox": { "l": 361.200065, "t": 558.330273, "r": 399.810803, "b": 529.326677 }, "text": "$ (3,000)\n$ (64,000)", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p77.4.11", "order": 15, "type": "table_cell", "bbox": { "l": 340.32, "t": 556.5, "r": 403.44, "b": 540.69 }, "text": "", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1 } } ] }, { "id": "p77.5", "order": 16, "type": "text", "bbox": { "l": 70.08, "t": 495.36, "r": 541.44, "b": 453.6 }, "text": "Actuarial Assumptions – The total OPEB liability in the June 30, 2021 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement:" }, { "id": "p77.6", "order": 17, "type": "table", "bbox": { "l": 73.68, "t": 440.195465, "r": 537.36, "b": 315.36 }, "text": "", "attrs": { "block_label": "table", "n_rows": 1, "n_cols": 2, "integrity": { "cells_checked": 2, "cells_flagged": 0 } }, "children": [ { "id": "p77.6.1", "order": 18, "type": "table_cell", "bbox": { "l": 76.321458, "t": 440.195465, "r": 209.950484, "b": 316.106196 }, "text": "Investment rate of return\nProjected salary increases\nInflation rate\nReal wage growth\nWage inflation\nMunicipal bond index rate\nDiscount rate\nSingle equivalent interest rate", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p77.6.2", "order": 19, "type": "table_cell", "bbox": { "l": 224.477173, "t": 440.195465, "r": 535.387512, "b": 316.106196 }, "text": "7.10% Net of OPEB plan investment expense, including inflation\n3.00-7.50% Including inflation\n3.00%\n5.00%\n3.50%\n3.50%\n7.10%\n7.50% Net of OPEB plan investment expense, including inflation", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } } ] }, { "id": "p77.7", "order": 20, "type": "text", "bbox": { "l": 68.88, "t": 299.04, "r": 530.88, "b": 253.44 }, "text": "Mortality rates were based on the Pub-2010 (Teachers Benefit-Weighted) Mortality Table projected generationally with MP-2020 with various set-forwards, set-backs, and adjustments for each of the groups, service, retirees, contingent annuitants, disabled retirees, and active members." }, { "id": "p77.8", "order": 21, "type": "text", "bbox": { "l": 68.64, "t": 238.56, "r": 541.92, "b": 112.32 }, "text": "The demographic actuarial assumptions for retirement, disability incidence, withdrawal, rates of plan participation, and rates of plan election used in the June 30, 2020, valuation were based on the results of the most recent actuarial experience studies for the System, which covered the five-year period ending June 30, 2020, adopted by the Board on September 20, 2021. The remaining actuarial assumptions used in the June 30, 2020, valuation of the Medical Insurance Fund (MIF) was based on a review of recent plan experience done concurrently with the June 30, 2020, valuation. The health care cost trend rate assumption was updated for the June 30, 2020, valuation and was shown as an assumption change in the Total OPEB Liability (TOL) roll forward while the change in initial per capita claims costs were included with experience in the TOL roll forward." }, { "id": "p77.9", "order": 22, "type": "footer", "bbox": { "l": 298.08, "t": 48.24, "r": 312.72, "b": 36.72 }, "text": "74.", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }