Reference no: EM131790894

There are two required financial statements for a pension trust fund. The first is the Statement of Plan Net Assets which provides information about the fair value of plan assets, liabilities, and the assets held in trust for benefits. The second statement is the Statement of Changes in Plan Net Assets which provides information on additions to/deductions from net assets.

There are two required supplementary information schedules. The first one is the Schedule of Funding progress, which gives information about the actuarial status of the plan from a long term perspective. The second schedule is the Schedule of Employer Contributions which provides historical reports about the annual required contributions compared to the actual contribution made by the employers each year.