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Tham khảo tài liệu 'savings association insurance fund’s financial statements statements of financial position_part5', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | FSLIC Resolution Fund s Financial Statements FSLIC Resolution Fund for accumulated plan benefits or the unfunded liability relative to eligible employees. These amounts are reported on and accounted for by the U.S. Office of Personnel Management. Eligible FDIC employees also may participate in a FDIC-sponsored tax-deferred 401 k savings plan with matching contributions. The FRF pays its share of the employer s portion of all related costs. Pension Benefits Savings Plans Expenses and Postemployment Benefits for the Years Ended December 31 Dollars in Thousands 2002 2001 Civil Service Retirement System 711 1 055 Federal Employees Retirement System Basic Benefit 1 987 2 966 FDIC Savings Plan 1 186 1 748 Federal Thrift Savings Plan 756 1 131 Total s 4 640 6 900 Accrued Annual Leave The FRF s pro rata share of the Corporation s liability to employees for accrued annual leave is approximately 2.5 million and 4.1 million at December 31 2002 and 2001 respectively. Postretirement Benefits other Than Pensions The FDIC provides certain life and dental insurance coverage for its eligible retirees the retirees beneficiaries and covered dependents. Retirees eligible for life insurance coverage are those who have qualified due to 1 immediate enrollment upon appointment or five years of participation in the plan and 2 eligibility for an immediate annuity. The life insurance program provides basic coverage at no cost to retirees and allows converting optional coverages to direct-pay plans. Dental coverage is provided at no cost to all retirees eligible for an immediate annuity. At December 31 2002 the FRF s net postretirement benefit liability recognized in the Accounts payable and other liabilities line item in the Statement of Financial Position was 466 thousand. At December 31 2001 the FRF s net postretirement benefit asset recognized in the Other assets net line item in the Statement of Financial Position was 232 thousand. 10. Commitments Leased Space The FRF s allocated share .
