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CITY OF ROSEVILLE, MINNESOTA <br />NOTES TO FINANClAL STATEMENTS <br />December 31, 2015 <br />Sensitivity of the net pension liability to changes in the discount rate. The following presents <br />the net pension liability of the City, calculated using the discount rate of 6.75%, as well as <br />what the City's net pension liability would be if it were calculated using a discount rate that is <br />1-percentage-point lower (5.75%) or 1-percentage-point higher (7.75%) than the current <br />rate:+ <br />1% <br />Decrease <br />5.75% <br />Current <br />Discount <br />Rate 6.75% <br />1% <br />Increase <br />7.75% <br />Net pension liability $(991,970) $ (1,837,232) $ (2,548,083) <br />Pension plan fiduciary net position. Detailed information about the pension plan's <br />fiduciary net position is available in the separately issued relief association financial report. <br />G. Pension Expense and Deferred Outflows of Resources and Deferred Inflows of Resources <br />Related to Pensions <br />Difference between expected and actual liability <br />Changes in acturial assumptions <br />Net difference between projected and actual investment earnings <br />Deferred Deferred <br />Outflows of Inflows of <br />Resources Resources <br />$ - $ - <br />157,578 - <br />521,650 - <br />$ 679,228 $ - <br />Amounts reported as deferred outflows of resources and deferred inflows of resources related <br />to pensions will be recognized in pension expense as follows: <br />YearEnding <br />June 30, <br />2016 <br />2017 <br />2018 <br />2019 <br />$186,690 <br />186,690 <br />175,434 <br />130,414 <br />Total $ 679,228 <br />73 <br />