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United States General Accounting Office GAO May 2000 Report to the Congress FINANCIAL AUDIT_part4 ppt

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Bank Insurance Fund’s Financial StatementsPostretirement Benefits Other Than Pensions Dollars in Thousands Funded Status at December 31 Accrued benefit liability recognized in the Expens

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Bank Insurance Fund’s Financial Statements

Postretirement Benefits Other Than Pensions

Dollars in Thousands

Funded Status at December 31

Accrued benefit liability recognized in the

Expenses and Cash Flows for the Period Ended December 31

Weighted-Average Assumptions at December 31

(a) Invested in U.S Treasury obligations.

Total dental coverage trend rates were assumed to be 7% per year, inclusive of general inflation

Dental costs were assumed to be subject to an annual cap of $2,000

12 Commitments and Off-Balance-Sheet Exposure

Commitments

Leases

The BIF's allocated share of the FDIC’s lease commitments totals $150.9 million for future

years The lease agreements contain escalation clauses resulting in adjustments, usually on an

annual basis The allocation to the BIF of the FDIC’s future lease commitments is based upon

current relationships of the workloads among the BIF, the SAIF, and the FRF Changes in the

relative workloads could cause the amounts allocated to the BIF in the future to vary from the

amounts shown below The BIF recognized leased space expense of $41.5 million and $47.7

million for the years ended December 31, 1999 and 1998, respectively

L ease C om mitments

D ollars in T housands

$39,487 $34,718 $33,322 $23,043 $13,261 $7,085

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