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CITY OF ROSEVILLE, MINNESOTA <br />OPUFT!UP!GJOBODJBM!TUBUFNFOUT <br />Efdfncfs!42-!3134 <br />UbshfuMpoh.Ufsn!Fyqfdufe! <br />Bttfu!DmbttBmmpdbujpoSfbm!Sbuf!pg!Sfuvso <br />Epnftujd!frvjuz44/6&6/21& <br />Joufsobujpobm!frvjuz27/6&6/41& <br />Gjyfe!jodpnf36&1/86& <br />Qsjwbuf!nbslfut36&6/:1& <br />Upubm211& <br />F.Discount Rate <br />Uif!ejtdpvou!sbuf!vtfe!up!nfbtvsf!uif!upubm!qfotjpo!mjbcjmjuz!jo!3134!xbt!8/11&/!Uif!qspkfdujpo!pg! <br />dbti!gmpxt!vtfe!up!efufsnjof!uif!ejtdpvou!sbuf!bttvnfe!uibu!dpousjcvujpot!gspn!qmbo!nfncfst!boe! <br />fnqmpzfst!xjmm!cf!nbef!bu!sbuft!tfu!jo!Njooftpub!Tubuvuft/!Cbtfe!po!uiftf!bttvnqujpot-!uif! <br />gjevdjbsz!ofu!qptjujpo!pg!uif!HFSG!boe!QFQGG!xfsf!qspkfdufe!up!cf!bwbjmbcmf!upnblf!bmm!qspkfdufe! <br />gvuvsf!cfofgju!qbznfout!pg!dvssfou!qmbo!nfncfst/!Uifsfgpsf-!uif!mpoh.ufsn!fyqfdufe!sbuf!pg!sfuvso! <br />po!qfotjpo!qmbo!jowftunfout!xbt!bqqmjfe!up!bmm!qfsjpet!pg!qspkfdufe!cfofgju!qbznfout!up!efufsnjof! <br />uif!upubm!qfotjpo!mjbcjmjuz/ <br />G.Pension Liability Sensitivity <br />tibsf!pg!uif!ofu!qfotjpo!mjbcjmjuz!xpvme!cf!jg!ju!xfsf!dbmdvmbufe!vtjoh!b!ejtdpvou!sbuf!pof!qfsdfoubhf! <br />qpjou!mpxfs)7/11&*ps!pof!qfsdfoubhf!qpjou!ijhifs)9/11&*uibo!uif!dvssfou!ejtdpvou!sbuf; <br />2&!Efdsfbtf!joDvssfou2&!Jodsfbtf!jo <br />Ejtdpvou!Sbuf!Ejtdpvou!SbufEjtdpvou!Sbuf <br />Qspqpsujpobuf!tibsf!pg!uif! <br />!!HFSG!ofu!qfotjpo!mjbcjmjuz%24-812-222%8-855-876%3-956-555 <br />Qspqpsujpobuf!tibsf!pg!uif! <br />!!QFQGG!ofu!qfotjpo!mjbcjmjuz%32-271-:39%21-776-25:%3-147-326 <br />H.Pension Plan Fiduciary Net Position <br />gjevdjbsz!ofu!qptjujpo!jt!bwbjmbcmf!jo!b!tfqbsbufmz. <br />jttvfe!QFSB!gjobodjbm!sfqpsu!uibu!jodmveft!gjobodjbm!tubufnfout!boe!sfrvjsfe!tvqqmfnfoubsz! <br />jogpsnbujpo/!!Uibu!sfqpsu!nbz!cf!pcubjofe!bu!xxx/noqfsb/psh/ <br />73 <br />Qbhf!:5!pg!494 <br /> <br />