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Texas Statutes (Last Updated: January 4, 2014) |
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GOVERNMENT CODE |
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Title 10. GENERAL GOVERNMENT |
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Subtitle F. STATE AND LOCAL CONTRACTS AND FUND MANAGEMENT |
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Chapter 2266. FINANCIAL ACCOUNTING AND REPORTING |
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Subchapter C. OTHER POSTEMPLOYMENT BENEFITS |
Sec. 2266.105. ADDITIONAL OPTIONAL FINANCIAL DISCLOSURES
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(a) This state or a political subdivision of this state may disclose, for informational and planning purposes only and in a manner consistent with this subchapter, the expense and liability that would exist if other postemployment benefits had been guaranteed to members.
(b) This state or a political subdivision may make this supplemental disclosure in its other supplemental statistical information to the financial statements by disclosing:
(1) its actuarial methods and assumptions or other estimation methodology;
(2) its net other postemployment benefits obligation;
(3) its funding status and funding progress;
(4) that the supplemental disclosure is for informational purposes only and is not an obligation or other promise to provide benefits beyond that approved by its governing body; and
(5) any additional information that it believes will help explain the nature and cost of a potential commitment to provide other postemployment benefits.