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Infrastructure &
Finance Division

Pension Information for Notes to Financial Statements


Circular No. 12:05
ARCS File#: 195-20


February 22, 2012


To: All Municipal and Regional District Financial Administrators, Auditors


Re: Pension Information for Notes to Financial Statements

Attached is an update of the recommended pension note to the financial statements of local governments in the Province of British Columbia for December 31, 2011.  Two note options are provided.  Please choose the one that best meets the needs of your local government. 


There are a few minor changes from the 2010 note including an adjustment to the number of active members from 163,000 to 173,000 and the number of retired members from 60,000 to 63,000.  Further information and the actuarial report itself can be found at:


If you have any questions with respect to this note, please contact the financial officer assigned to your area.





Talitha Soldera, CGA


Local Government Finance




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