Laborers' and Retirement Board Employees* Annuity and Benefit Fund of Chicago A Component Unit of the City of Chicago
Financial Statements
December 31,2012
Laborers* and Retirement Board Employees' Annuity and Benefit Fund of Chicago
Financial Statements with Additional Information
December 31,2012 and 2011
Contents
Page
Report of Independent Auditors|910|Statements of Plan Net Position|910|Statements of Changes in Plan Net Position|910|Notes to Financial Statements|910|Required Supplementary Information
Schedule of Funding Progress for GASB 25 32
Schedule of Employer Contributions 32
Schedule of Funding Progress of OPEB Liabilities for City Retirees 33
Schedule of Employer Contributions of OPEB Liabilities for City Retirees 33
Schedule of Funding Progress of OPEB Liabilities for LABF as Employer 33
Schedule of Employer Contributions of OPEB Liabilities for
LABF as Employer 33
Notes to Schedule of Funding Progress and Schedule of Employer
Contributions for GASB 25 34
Notes to Schedule of Funding Progress and Schedule of Employer
Contributions of OPEB Liabilities 35
Supplemental Information
Schedules of Invested Assets 37
Performance Summary - Fair Value Returns 38
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41 A irwnbar of M KS InnrmliMial
Report of Independent Auditors
To the Board of Trustees of
Laborers' and Retirement Board Employees' Annuity and Benefit Fund of Chicago
Report on the Financial Statements
We have audited the accompanying statements of plan net position of Laborers' and Retirement Board Employees' Annuity and Benefit Fund of Chicago (the Plan) as of December 31, 2012 and 2011, and the related statements of changes in plan net position for the years then ended, and the related notes to the financi...
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