Special Districts' Net Other Postemployment Benefit Asset and Liability for Fiscal Year 2020-21

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...其他离职后福利净资产（OPEB，全称为Other Postemployment Benefit）指依据精算现值（或其他相关计量基础）计算得出的、超出应付至设定受益型其他离职后福利计划金额的部分。