SUMMARY FINANCIAL STATEMENTS
Association of Professional Engineers and Geoscientists of Alberta December 31, 2017
Notes to Summary Financial Statements (in thousands of dollars)
3 Defined benefit pension plan In the year-end summary statement of financial position, APEGA recognizes the defined benefit obligation, less the fair value of the plan assets. 2017 2016 $ $ Defined benefit pension plan surplus Plan assets at fair value 17,538 16,766 Accrued benefit obligations (16,019) (15,943) 1,519 823
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APEGA Annual Report 2017
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