{ "document_id": 16532, "page": 76, "width_pt": 612, "height_pt": 792, "rotation": 0, "pipeline_version": "paddleocr-vl-1.6+paul-48", "engine": "paddleocr_vl", "source_run_id": 16643, "item_count": 54, "counts_by_type": { "footer": 2, "table": 1, "table_cell": 48, "text": 2, "title": 1 }, "build_ms": 10, "items": [ { "id": "p76.1", "order": 1, "type": "title", "bbox": { "l": 161.76, "t": 763.68, "r": 449.28, "b": 693.84 }, "text": "KENTUCKY STATE UNIVERSITY\nSCHEDULE OF THE UNIVERSITY'S (KSU)\nPROPORTIONATE SHARE OF THE NET PENSION LIABILITY\nKENTUCKY TEACHERS' RETIREMENT SYSTEM\nJune 30, 2021\n(Amounts in thousands)", "attrs": { "block_label": "doc_title" }, "level": 2 }, { "id": "p76.2", "order": 2, "type": "table", "bbox": { "l": 90.48, "t": 669.36, "r": 532.32, "b": 461.52 }, "text": "", "attrs": { "block_label": "table", "n_rows": 6, "n_cols": 8, "integrity": { "cells_checked": 47, "cells_flagged": 0 } }, "children": [ { "id": "p76.2.1", "order": 3, "type": "table_cell", "bbox": { "l": 90.48, "t": 669.36, "r": 145.71, "b": 643.38 }, "text": "", "attrs": { "row": 0, "col": 0, "rowspan": 1, "colspan": 1 } }, { "id": "p76.2.2", "order": 4, "type": "table_cell", "bbox": { "l": 218.521914, "t": 657.3290440000001, "r": 234.065475, "b": 649.228534 }, "text": "2021", "attrs": { "row": 0, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p76.2.3", "order": 5, "type": "table_cell", "bbox": { "l": 265.311943, "t": 657.3290440000001, "r": 281.000365, "b": 649.228534 }, "text": "2020", "attrs": { "row": 0, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p76.2.4", "order": 6, "type": "table_cell", "bbox": { "l": 312.101972, "t": 657.3290440000001, "r": 327.790394, "b": 649.228534 }, "text": "2019", "attrs": { "row": 0, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p76.2.5", "order": 7, "type": "table_cell", "bbox": { "l": 359.036862, "t": 657.3290440000001, "r": 374.580423, "b": 649.228534 }, "text": "2018", "attrs": { "row": 0, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p76.2.6", "order": 8, "type": "table_cell", "bbox": { "l": 405.826891, "t": 657.3290440000001, "r": 421.515313, "b": 649.228534 }, "text": "2017", "attrs": { "row": 0, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p76.2.7", "order": 9, "type": "table_cell", "bbox": { "l": 452.61692, "t": 657.3290440000001, "r": 468.305342, "b": 649.228534 }, "text": "2016", "attrs": { "row": 0, "col": 6, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p76.2.8", "order": 10, "type": "table_cell", "bbox": { "l": 501.507431, "t": 657.3290440000001, "r": 517.050992, "b": 649.228534 }, "text": "2015", "attrs": { "row": 0, "col": 7, "rowspan": 1, "colspan": 1, "bbox_refit": true, "column_header": true, "header_source": "heuristic" } }, { "id": "p76.2.9", "order": 11, "type": "table_cell", "bbox": { "l": 93.480471, "t": 646.409365, "r": 177.55042, "b": 627.268674 }, "text": "KSU's proportion of the net pension liability", "attrs": { "row": 1, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.10", "order": 12, "type": "table_cell", "bbox": { "l": 215.639544, "t": 635.369184, "r": 236.977535, "b": 627.268674 }, "text": "$ 24,786", "attrs": { "row": 1, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.11", "order": 13, "type": "table_cell", "bbox": { "l": 262.429573, "t": 635.369184, "r": 283.839995, "b": 627.268674 }, "text": "$ 22,159", "attrs": { "row": 1, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.12", "order": 14, "type": "table_cell", "bbox": { "l": 309.219602, "t": 635.369184, "r": 330.702454, "b": 627.268674 }, "text": "$ 22,617", "attrs": { "row": 1, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.13", "order": 15, "type": "table_cell", "bbox": { "l": 356.154492, "t": 635.369184, "r": 377.492484, "b": 627.268674 }, "text": "$ 40,538", "attrs": { "row": 1, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.14", "order": 16, "type": "table_cell", "bbox": { "l": 402.944521, "t": 635.369184, "r": 424.354943, "b": 627.268674 }, "text": "$ 68,926", "attrs": { "row": 1, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.15", "order": 17, "type": "table_cell", "bbox": { "l": 449.73455, "t": 635.369184, "r": 471.217403, "b": 627.268674 }, "text": "$ 63,956", "attrs": { "row": 1, "col": 6, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.16", "order": 18, "type": "table_cell", "bbox": { "l": 498.625061, "t": 635.369184, "r": 519.890622, "b": 627.268674 }, "text": "64,987", "attrs": { "row": 1, "col": 7, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.17", "order": 19, "type": "table_cell", "bbox": { "l": 93.480471, "t": 624.686971, "r": 185.735053, "b": 584.188917 }, "text": "State's proportionate share of the collective net pension liability\nTotal", "attrs": { "row": 2, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.18", "order": 20, "type": "table_cell", "bbox": { "l": 215.639544, "t": 603.450109, "r": 236.977535, "b": 584.188917 }, "text": "26,067\n$ 50,853", "attrs": { "row": 2, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.19", "order": 21, "type": "table_cell", "bbox": { "l": 262.429573, "t": 603.450109, "r": 283.870983, "b": 584.188917 }, "text": "24,011\n$ 46,170", "attrs": { "row": 2, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.20", "order": 22, "type": "table_cell", "bbox": { "l": 309.219602, "t": 603.450109, "r": 330.702454, "b": 584.188917 }, "text": "16,827\n$ 39,444", "attrs": { "row": 2, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.21", "order": 23, "type": "table_cell", "bbox": { "l": 356.154492, "t": 603.450109, "r": 377.492484, "b": 584.188917 }, "text": "32,308\n$ 72,846", "attrs": { "row": 2, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.22", "order": 24, "type": "table_cell", "bbox": { "l": 402.944521, "t": 603.450109, "r": 424.354943, "b": 584.188917 }, "text": "6,496\n$ 75,422", "attrs": { "row": 2, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.23", "order": 25, "type": "table_cell", "bbox": { "l": 449.73455, "t": 603.450109, "r": 471.217403, "b": 584.188917 }, "text": "6,503\n$ 70,459", "attrs": { "row": 2, "col": 6, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.24", "order": 26, "type": "table_cell", "bbox": { "l": 498.625061, "t": 603.450109, "r": 519.890622, "b": 584.188917 }, "text": "7,374\n72,361", "attrs": { "row": 2, "col": 7, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.25", "order": 27, "type": "table_cell", "bbox": { "l": 93.480471, "t": 570.450955, "r": 179.165617, "b": 541.1096239999999 }, "text": "KSU's proportionate share of the net pension liability\nKSU's covered payroll", "attrs": { "row": 3, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.26", "order": 28, "type": "table_cell", "bbox": { "l": 215.639544, "t": 559.889243, "r": 236.977535, "b": 541.1096239999999 }, "text": "0.17%\n$ 23,652", "attrs": { "row": 3, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.27", "order": 29, "type": "table_cell", "bbox": { "l": 262.429573, "t": 559.889243, "r": 283.839995, "b": 541.1096239999999 }, "text": "0.16%\n$ 22,544", "attrs": { "row": 3, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.28", "order": 30, "type": "table_cell", "bbox": { "l": 309.219602, "t": 559.889243, "r": 330.702454, "b": 541.1096239999999 }, "text": "0.16%\n$ 19,083", "attrs": { "row": 3, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.29", "order": 31, "type": "table_cell", "bbox": { "l": 356.154492, "t": 559.889243, "r": 377.492484, "b": 541.1096239999999 }, "text": "0.14%\n$ 17,779", "attrs": { "row": 3, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.30", "order": 32, "type": "table_cell", "bbox": { "l": 402.944521, "t": 559.889243, "r": 424.354943, "b": 541.1096239999999 }, "text": "0.22%\n$ 16,961", "attrs": { "row": 3, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.31", "order": 33, "type": "table_cell", "bbox": { "l": 449.73455, "t": 559.889243, "r": 471.217403, "b": 541.1096239999999 }, "text": "0.23%\n$ 19,076", "attrs": { "row": 3, "col": 6, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.32", "order": 34, "type": "table_cell", "bbox": { "l": 498.625061, "t": 559.889243, "r": 519.890622, "b": 541.1096239999999 }, "text": "0.30%\n21,451", "attrs": { "row": 3, "col": 7, "rowspan": 1, "colspan": 1, "bbox_refit": true, "merged_continuation": true } }, { "id": "p76.2.33", "order": 35, "type": "table_cell", "bbox": { "l": 93.480471, "t": 538.526569, "r": 176.094569, "b": 498.508336 }, "text": "KSU's proportionate share of the net pension liability as a share of its covered payroll", "attrs": { "row": 4, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.34", "order": 36, "type": "table_cell", "bbox": { "l": 212.193873, "t": 506.608846, "r": 239.855037, "b": 498.508336 }, "text": "104.79%", "attrs": { "row": 4, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.35", "order": 37, "type": "table_cell", "bbox": { "l": 261.011953, "t": 506.608846, "r": 284.834307, "b": 498.508336 }, "text": "98.29%", "attrs": { "row": 4, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.36", "order": 38, "type": "table_cell", "bbox": { "l": 305.846362, "t": 506.608846, "r": 333.579956, "b": 498.508336 }, "text": "118.52%", "attrs": { "row": 4, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.37", "order": 39, "type": "table_cell", "bbox": { "l": 352.708821, "t": 506.608846, "r": 380.369986, "b": 498.508336 }, "text": "228.01%", "attrs": { "row": 4, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.38", "order": 40, "type": "table_cell", "bbox": { "l": 399.571281, "t": 506.608846, "r": 427.304876, "b": 498.508336 }, "text": "406.38%", "attrs": { "row": 4, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.39", "order": 41, "type": "table_cell", "bbox": { "l": 446.43374, "t": 506.608846, "r": 474.094905, "b": 498.508336 }, "text": "335.27%", "attrs": { "row": 4, "col": 6, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.40", "order": 42, "type": "table_cell", "bbox": { "l": 495.10696, "t": 506.608846, "r": 522.768124, "b": 498.508336 }, "text": "302.96%", "attrs": { "row": 4, "col": 7, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.41", "order": 43, "type": "table_cell", "bbox": { "l": 93.480471, "t": 495.929715, "r": 173.197354, "b": 466.107698 }, "text": "Plan fiduciary net position as a percentage of total pension liability", "attrs": { "row": 5, "col": 0, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.42", "order": 44, "type": "table_cell", "bbox": { "l": 214.221924, "t": 474.208208, "r": 237.899417, "b": 466.107698 }, "text": "58.27%", "attrs": { "row": 5, "col": 1, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.43", "order": 45, "type": "table_cell", "bbox": { "l": 261.011953, "t": 474.208208, "r": 284.834307, "b": 466.107698 }, "text": "58.10%", "attrs": { "row": 5, "col": 2, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.44", "order": 46, "type": "table_cell", "bbox": { "l": 307.801982, "t": 474.208208, "r": 331.624336, "b": 466.107698 }, "text": "59.30%", "attrs": { "row": 5, "col": 3, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.45", "order": 47, "type": "table_cell", "bbox": { "l": 354.592011, "t": 474.208208, "r": 378.414365, "b": 466.107698 }, "text": "39.83%", "attrs": { "row": 5, "col": 4, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.46", "order": 48, "type": "table_cell", "bbox": { "l": 401.526901, "t": 474.208208, "r": 425.349255, "b": 466.107698 }, "text": "35.22%", "attrs": { "row": 5, "col": 5, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.47", "order": 49, "type": "table_cell", "bbox": { "l": 448.31693, "t": 474.208208, "r": 472.139284, "b": 466.107698 }, "text": "42.49%", "attrs": { "row": 5, "col": 6, "rowspan": 1, "colspan": 1, "bbox_refit": true } }, { "id": "p76.2.48", "order": 50, "type": "table_cell", "bbox": { "l": 497.13501, "t": 474.208208, "r": 520.884934, "b": 466.107698 }, "text": "45.59%", "attrs": { "row": 5, "col": 7, "rowspan": 1, "colspan": 1, "bbox_refit": true } } ] }, { "id": "p76.3", "order": 51, "type": "text", "bbox": { "l": 70.08, "t": 410.16, "r": 308.16, "b": 398.4 }, "text": "Note: This table represents data that is one year in arrears." }, { "id": "p76.4", "order": 52, "type": "text", "bbox": { "l": 68.64, "t": 388.08, "r": 542.16, "b": 259.2 }, "text": "Changes in assumptions: For fiscal year 2021, the assumed long-term investment rate of return was changed from 7.50 percent to 7.10 percent and the price inflation assumption was lowered from 3.0 percent to 2.5 percent. The Municipal Bond Index Rate used for this purpose is the June average of the Bond Buyer General Obligation 20-year Municipal Bond Index. For fiscal year 2020, the assumed municipal bond index rate decreased from 3.89% to 3.50%. For fiscal year 2019, the KTRS plan discount increased from 4.49% to 7.50%. For fiscal year 2018, the KTRS plan discount rate increased from 4.20 percent to 4.49 percent. For fiscal year 2017, the KTRS plan discount rate decreased from 4.88 percent to 4.20 percent. For fiscal year 2016, there was a decrease in the assumed investment rate of return from 7.75 percent to 7.50 percent; a decrease in the assumed rate of inflation from 3.50 percent to 3.25 percent; a decrease in the assumed rate of wage inflation from 1.00 percent to 0.75 percent and a decrease in the payroll growth assumption from 4.50 percent to 4.00 percent." }, { "id": "p76.5", "order": 53, "type": "footer", "bbox": { "l": 225.84, "t": 59.04, "r": 384.96, "b": 46.8 }, "text": "See report of independent auditors.", "attrs": { "block_label": "footer" } }, { "id": "p76.6", "order": 54, "type": "footer", "bbox": { "l": 524.88, "t": 47.76, "r": 539.52, "b": 36 }, "text": "72.", "attrs": { "block_label": "number" } } ], "excluded_furniture": { "first": [], "last": [] } }