b'LOS ANGELES FIRE AND POLICE PENSION SYSTEM REQUIRED SUPPLEMENTARY INFORMATION HEALTH SUBSIDY PLAN SCHEDULE OF EMPLOYERS NET OTHER POSTEMPLOYMENT BENEFITS LIABILITY ($ in Thousands)(Unaudited)Total OPEBFiduciary NetNet OPEBFunded DiscountLiabilityPositionLiabilityStatusCoveredNOL Date Rate (TOL) (FNP) (NOL) (FNP/TOL) Payroll %Pay6/30/2025 7.00% $4,398,369 $ 3,615,390 $ 782,978 82.2% $1,745,822 45%6/30/2024 7.00% 4,066,716 3,251,841814,875 80.0%1,600,181 51%6/30/2023 7.00% 3,815,0272,966,815848,212 77.8%1,608,133 53%6/30/2022 7.00% 3,649,332 2,722,122 927,210 74.6%1,598,685 58%6/30/2021 7.00% 3,793,174 2,888,310904,864 76.1%1,603,349 56%6/30/2020 7.00% 3,709,8582,143,4481,566,410 57.8%1,509,613 104%6/30/2019 7.25% 3,621,204 2,037,7161,583,488 56.3%1,487,978 106%6/30/2018 7.25%3,588,132 1,878,2371,709,895 52.3%1,451,996 118%6/30/2017 7.25% 3,357,828 1,665,6861,692,142 49.6%1,397,245 121%6/30/2016 7.50% 3,079,670 1,435,4041,644,266 46.6%1,351,788 122% Notes to Schedule: Fiduciary Net PositionThe fiduciary net position is calculated based on financial information available to the actuary for the presentation of the actuarial valuation and does not include subsequent adjustments. See accompanying notes to required schedule and accompanying independent auditors report.70SECTION 2FINANCIALS 85'