Special Districts' Net Other Postemployment Benefit Asset and Liability for Fiscal Years 2017-18 to 2019-20

Net Other Postemployment Benefit (OPEB) Asset is the amount in excess of the amount owed to a defined benefit OPEB plan based on the actuarial present value (or other...其他离职后福利（Other Postemployment Benefit, OPEB）净资产，指基于精算现值（或其他……）计算后，超出应付设定受益型其他离职后福利计划金额的部分。