The New Brunswick Plumbers, Pipefitters and Sprinkler Fitters, Local Unions 213 and 325 Benefit Plans Trust Fund
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1 Summary Financial Statements December 31, 2011 and 2010
2 Report of the Independent Auditor on the Summary Financial Statements To the Board of Trustees of The New Brunswick Plumbers, Pipefitters and Sprinkler Fitters, The accompanying summary financial statements, which comprise the summary statement of financial position as at December 31, 2011, December 31, 2010 and January 1, 2010, the summary statement of changes in net assets available for benefits and summary statement of changes in pension obligations for the years ended December 31, 2011 and December 31, 2010, are derived from the audited financial statements of The New Brunswick Plumbers, Pipefitters and Sprinkler Fitters, for the years ended December 31, 2011 and December 31, We expressed an unmodified audit opinion on those financial statements in our report dated May 23, The summary financial statements do not contain all the disclosures required by the financial reporting provisions of Section 9(9) of Regulations of the New Brunswick Pension Benefits Act. Reading the summary financial statements, therefore, is not a substitute for reading the audited financial statements of The New Brunswick Plumbers, Pipefitters and Sprinkler Fitters,. Management s Responsibility for the Summary Financial Statements Management is responsible for the preparation of a summary of the audited financial statements in accordance with the financial reporting provisions of Section 9(9) of Regulations of the New Brunswick Pension Benefits Act. Auditor s Responsibility Our responsibility is to express an opinion on the summary financial statements based on our procedures, which were conducted in accordance with Canadian Auditing Standard (CAS) 810, Engagements to Report on Summary Financial Statements. Opinion In our opinion, the summary financial statements derived from the audited financial statements of The New Brunswick Plumbers, Pipefitters and Sprinkler Fitters, for the years ended December 31, 2011 and December 31, 2011 are a fair summary of those financial statements, in accordance with the financial reporting provisions of Section 9(9) of Regulations of the New Brunswick Pension Benefits Act. Basis of Accounting and Restriction on Use Without modifying our opinion, we draw attention to the audited financial statements of The New Brunswick Plumbers, Pipefitters and Sprinkler Fitters,, which describes the basis of accounting. The financial statements and summary financial statements are prepared to assist the Trustees of The New Brunswick Plumbers, Pipefitters and Sprinkler Fitters, to meet the requirements of the Superintendent of Pensions. As a result, the financial statements and summary financial statements may not be suitable for another purpose. Our report is intended solely for the Trustees of The New Brunswick Plumbers, Pipefitters and Sprinkler Fitters, and the Superintendent of Pensions and should not be used by parties other than the Trustees of The New Brunswick Plumbers, Pipefitters and Sprinkler Fitters, or the Superintendent of Pensions. Fredericton, NB May 23, Main Street ~ Fredericton, New Brunswick ~ E3A 1C8 ~ Telephone (506) ~ Fax (506)
3 Statement of Financial Position December 31, December 31, January 1, Assets Current Cash $ 1,757,549 $ 2,107,258 $ 3,579,659 Receivables 1,393, ,682 1,038,116 Prepaid expenses 14,346-18,200 3,165,302 3,084,940 4,635,975 Investments 302,832, ,895, ,668,640 $ 305,998,253 $ 315,980,374 $ 273,304,615 Liabilities Current Payables and accruals $ 1,148,597 $ 837,429 $ 385,522 Due to Health and Welfare Fund 2,261,112 2,137,595 2,056,959 3,409,709 2,975,024 2,442,481 Net assets available for benefits $ 302,588,544 $ 313,005,350 $ 270,862,134 Accrued pension obligation and surplus (deficit) Accrued pension obligation $ 287,407,700 $ 279,222,900 $ 274,946,200 Surplus (deficit) 15,180,844 33,782,450 (4,084,066) $ 302,588,544 $ 313,005,350 $ 270,862,134 2
4 Statement of Changes in Net Assets Available for Benefits Year Ended December 31, Increase in net assets Contributions $ 11,297,906 $ 12,168,989 Investment (loss) income (3,309,013) 47,062,165 Decrease in net assets 7,988,893 59,231,154 Benefits paid Death benefits 1,162,515 1,386,234 Retirement benefits 13,373,556 12,478,633 Surrenders, transfers and withdrawals 940,152 1,190,350 Termination benefits 1,101, ,708 16,578,165 15,471,925 Reciprocal agreements 58,279 95,055 Administrative expenses 1,769,255 1,520,958 18,405,699 17,087,938 Net (decrease) increase in net assets available for benefits (10,416,806) 42,143,216 Net assets available for benefits, beginning of year 313,005, ,862,134 Net assets available for benefits, end of year $ 302,588,544 $ 313,005,350 3
5 Statement of Changes in Pension Obligations Year Ended December 31, Increase in accrued pension benefits Interest on accrued pension obligation $ 17,479,700 $ 16,783,400 Benefits earned 7,283,300 6,977,900 Decrease in accrued pension benefits 24,763,000 23,761,300 Benefits paid 16,578,200 15,471,900 Changes in actuarial assumptions - 4,012,700 16,578,200 19,484,600 Net increase in accrued pension benefits 8,184,800 4,276,700 Accrued pension obligation, beginning of year 279,222, ,946,200 Accrued pension obligation, end of year $ 287,407,700 $279,222,900 4
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