PROVINCE OF BRITISH COLUMBIA Fourteenth Annual Report of the Business Done in Pursuance of the MUNICIPAL SUPERANNUATION ACT for the YEAR ENDED MARCH 3 1st 1953 VICTORIA, B.C. Printed by Don McDiarmid, Printer to the Queen's Most Excellent Majesty 1954 To His Honour Clarence Wallace, C.B.E., Lieutenant-Governor of the Province of British Columbia. May it please Your Honour: The undersigned respectfully submits the Report of the business done in pursuance of the " Municipal Superannuation Act " during the fiscal year ended March 31st, 1953. WESLEY D. BLACK, Provincial Secretary. Provincial Secretary's Office, Victoria, B.C., February 1st, 1954. The Honourable Wesley D. Black, Provincial Secretary, Victoria, B.C. Sir,—I have the honour to lay before you the Report of the business done in pursuance of the " Municipal Superannuation Act " during the fiscal year ended March 31st, 1953. I have the honour to be, Sir, Your obedient servant, R. A. PENNINGTON, Superannuation Commissioner. January 29th, 1954. Municipal Superannuation Report, 1952-53 REPORT OF THE BUSINESS DONE IN PURSUANCE OF THE " MUNICIPAL SUPERANNUATION ACT " DURING THE FISCAL YEAR ENDED MARCH 31st, 1953. Section 4.—Superannuation-allowance payments pursuant to this section amounted to $146,239.46. As at March 31st, 1953, there were 435 persons in receipt of an allowance under this section. Section 5.—A statement of all moneys received and paid out under the provisions of this Act, and the assets and liabilities appertaining to the granting of superannuation allowances under its provisions, is given in the statements of revenue and expenditure and the balance-sheets appended hereto. Section 6.—Regular employee contributions amounted to $1,142,396.93, and employee contributions made under Over-age Agreements amounted to $75,807.14. As at March 31st, 1953, there were 6,414 regular contributors and 559 contributors under Over-age Agreements. Section 8.—Regular employer contributions amounted to $1,428,109.03, and employer contributions made under Over-age Agreements amounted to $122,932.92. Section 10.—The net requirements in the case of each employer were ascertained in the manner prescribed by this section. Certificates of Loan were issued in the amount of $3,489.02 in accordance with the provisions of subsection (4) (c) of this section. Outstanding Certificates of Loan were reduced by the amount of $318,310.45 and cash advances were reduced by the amount of $3,055.13 in accordance with the provisions of subsection (6) of this section. Section 14.—Superannuation allowances were granted to eighty-eight contributors who attained retirement age. For analysis, see statements of comparative statistics appended hereto. As provided in subsection (2) (b), the Commissioner, with the approval of the Provincial Secretary, during the year entered into agreements with four employers under the Act whereby the Act was made to apply to a total of five employees who entered their service after the maximum eligible age of regular contributors. Section 19.—A superannuation allowance was granted to one contributor who had become totally and permanently disabled. Section 20.—Superannuation allowances were granted to the dependent in the case of fourteen contributors who died while still in service. Refunds amounting to $14,579.35 were made in the case of nine contributors who died while still in service. Section 23.—Refunds amounting to $204,900.79 were made to 775 contributors who left the service of their employers. Section 28.—Administration expenses amounting to $30,623.10 were paid into the Consolidated Revenue Fund of the Province by the various employers under the Act in accordance with the provisions of this section. Section 33.—The securities held by the Trustees on March 31st, 1953, are set out in Schedule No. 3 and Schedule No. 10 of this Report. Section 38.—In accordance with the provisions of this section, an actuarial valuation of the assets and liabilities of the Fund as at March 31st, 1951, was made by Messrs. Pipe and Eckler, consulting actuaries, and the actuarial balance-sheet appears as Schedule No. 8 of this Report. R A PENNINGTON, Commissioner of Municipal Superannuation. BB 6 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND Statement of Revenue and Expenditure for the Fiscal Year Ended March 31st, 1953 REVENUE Contributions as per requirements of the " Municipal Superannuation Act"— Employees, section 6 $1,142,396.93 Employers, section 8—■ Fund "A" (Schedule No. 1) $902,296.01 Fund "B" (Schedule No. 2) 500,952.42 Special Agreement bonus contributions 24,860.60 1,428,109.03 Interest on investments and bank interest 597,095.72 $3,167,601.68 EXPENDITURE Superannuation allowances, chargeable to Employers' Service Pension Accounts—- Allowances pursuant to section 4 $146,651.95 Less amount refunded 412.49 $146,239.46 Service Pensions, Fund "A" $584,638.02 Less amount refunded 1,085.84 583,552.18 Service Pensions, Fund " B " 2,137.89 $731,929.53 Employees' retirement annuities $244,672.45 Less amount refunded 118.05 244,554.40 $976,483.93 Refunds— Section 20 $14,397.55 Section 23 198,806.45 213,204.00 Administration expense, section 28 3,600.57 1,193,288.50 Net increase of ledger assets $1,974,313.18 MUNICIPAL SUPERANNUATION REPORT, 1952-53 MUNICIPAL SUPERANNUATION FUND Balance-sheet as at March 31st, 1953 ASSETS General Trustees' Account Account Cash at Dominion Bank $23,439.70 $28,003.33 Accounts receivable—contributions due from municipalities, hospitals, school districts, etc 217,143.01 Investments at cost—net after amortization of premiums and discounts (see Schedule No. 3) 15,469,744.52 (Par value, $15,592,000; market value, $14,459,878.) B.C. Government Certificates of Loan .". 3,159,868.89 Accrued interest on investments 147,986.13 BB 7 Total $51,443.03 217,143.01 15,469,744.52 3,159,868.89 147,986.13 $240,582.71 $18,805,602.87 $19,046,185.58 LIABILITIES Employees' Retirement Annuity Account Employer Service Pension Accounts— Fund " A " (see statement below) $6,836,310.29 Fund " B " (Schedule No. 2) 3,090,742.06 Vancouver Agreement Bonus Account for Firemen and Policemen.. Sundry accounts payable Investment adjustment reserve account $8,907,936.87 1,927,052.35 1,390.53 3,055.13 206,750.70 $19,046,185.58 EMPLOYER SERVICE PENSION ACCOUNTS, FUND "A" Employers' balances—■ Amounts at credit (Schedule No. 1) $3,937,875.41 Less amounts at debit (Schedule No. 1) 295,446.04 Advances from Provincial Government— Cash advances, section 10 (4) (a)—Schedule No. 1 $34,012.03 Certificates of Loan, section 10 (4) (c)— Schedule No. 1 3,159,868.89 $3,642,429.37 3,193.880.92 $6,836,310.29 COMPTROLLER-GENERAL'S CERTIFICATE I certify that the accounts of the Municipal Superannuation Fund for the year ended March 31st, 1953, have been examined under my direction. Subject to the report dated December 29th, 1951, of Mr. Samuel Eckler, F.S.A., the consulting actuary engaged pursuant to section 38 (1) of the "Municipal Superannation Act," R.S.B.C. 1948, chapter 320, I further certify that the above balance-sheet is in my opinion properly drawn up so as to exhibit a true and correct statement of the affairs of the Fund, exclusive of the actuarial sufficiency of the reserves, according to the best of my information and the explanations given to me and as shown by the books of the Fund. C. J. FERBER, C.A., Comptroller-General, Province of British Columbia. January 28th, 1954. BB 8 BRITISH COLUMBIA <n ■n ON o P a S u C/3 CO H Z g o u cj z o z w Ph W o w CO R a o UJ 8 a OS o^ "« OB 4) a 81 £■£ « fa a _ inmirt CN m co ttmccm O ^j- »n © •tf r- in vo co r- — m ^ m **t ^ O (N v» Ht'tO fN co in vo *S 1/-) o m vo tH 00 00 TT r- ■"» cs r- r- vo ■t m m co ■^ r- <Ti ro IT) »-i m xt r; r- co <N © vo VO 1-1 in in vo © ; vd ! •3- ! 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ON CO r*^ fN VO CO ON VO ^^ CO CO fN i"H C oo r- co M- i-h c© m NinH © t~« r^ in © r— >n © fN I- O OS. t' © TT 0O i-H Tt "t i-h t> -t fN CN i-H ON ON VC 1 r-fNcooNr~-cocoO'^i"Tj'ON©vD v ro i-h o on r— i-h co o* i-IVOONrOt--00ONCOONt>imfNVO i- vo oo rr co >m oo vo co r- rf © fN vo^c-^co m tN ro oo cn VC «co r- ■t t-r-tNT-'-'cnrtr-r- « Hit VO CO VO «-H 1- fN C *n co i-h tN vo" it ro" in fN r tN f i-H CO m *rt ^ P3 co *^ ** CN •a w vo cc f 1-, <N "* r-- co i-h | vo c r> l-H © rn cd i "^ co ! m a> z CO cn ^r t -^" CN i •n VO_ in co co 3 t> it I *d co" ro'oo'cN ■ co" 1 VD* \ cn ; OC 0» w* 1 *a § Cli a 5 4J "3 ft 3 ?re Union Board of ^ Endowment Land t and Districts Joi "t fN 2 3 -t TT 6 c fN 6 z 4 01 c c 1- s c c 1 w c i c X I E 2 4 y c 6 I 3 r > c c j - a 1 ^ 6 1- 4 c 4 c > C 4 c > o^ 6 Z u £ c f c z SC C z c «NJ c 7- C 1 r~ is* 1 \s C Z t 4 I i fT 1 vc C 7 © CN d z a* H r c" a a id t- 0" o- <r C i- CN c 1 0 Z u 1 § ^ 5<.e a t > [% In ^ Central S; Salmon A Spallumcl West Van North Sh( Universit: Vancouve hool Dist Burnaby, Campbell Castlegar Chilliwac Cowichar Creston, i Fernie, N Kamloop Merritt, I Mission,'. Nelson, r* New Wes North Va Penticton Prince Ri Princeton Richmom Saanich, ] Salmon A a c 3 'ir Vancouve Vernon, r Victoria, West Van To ™ O O a 0 r1" f/1 f- X a GO BB 10 BRITISH COLUMBIA SCHEDULE No. 2 Service Pension Accounts, Fund " B " Summary of Employers' Accounts, April 1st, 1952, to March 31st, 1953 Balance at Credit, Apr. 1, 1952 Employers' Contributions Interest Earnings Pension Payments Balance at Credit, Mar. 31, 1953, as per Balance-sheet City of— Chilliwack... Courtenay... Cranbrook- Duncan Enderby Fernie Grand Forks._ Kamloops Kelowna Kimberley Merritt Nanaimo Nelson. New Westminster- North Vancouver... Penticton Port Coquitlam Port Moody Prince Rupert Revelstoke Rossland Salmon Arm Trail Vancouver Vernon Victoria District of— Burnaby Chilliwhack.. Coldstream- Creston — Esquimalt. Greater Vancouver Water District- Greater Victoria Water District Langley Maple Ridge North Cowichan North Vancouver Oak Bay Richmond — Saanich Central Saanich Salmon Arm Surrey West Vancouver North Shore Union Board of Health University Endowment Lands . Vancouver and Districts Joint Sewerage and Drainage Board Hospitals— Royal Jubilee Vancouver General School District of—■ Burnaby, No. 41 Campbell River, No. 72- Castlegar, No. 9 — Chilliwack, No. 33 Creston, No. 5 Fernie, No. 1 — Kamloops, No. 24 Mission, No. 75 Nelson, No. 7 New Westminster, No. 40- North Vancouver, No. 44- Penticton, No. 15 ... Prince Rupert, No. 52 Richmond, No. 38 Saanich, No. 63 Salmon Arm, No. 20 Southern Okanagan, No. 14„ Surrey, No. 36 Trail," No. 11 ._. Vancouver, No. 39 Vernon, No. 22 Victoria, No. 61.. West Vancouver, No. 45- Totals $1,659.20 2,849.62 6,932.74 3,434.35 205.15 2,361.24 763.61 10,618.64 13,032.00 2,308.58 3,241.07 9,369.23 35,479.39 92,227.05 46,347.32 18,427.57 1,203.59 6.68 22,126.05 6,977.61 166.69 163.99 14,892.97 1,209,257.93 16,228.49 206,220.52 58,683.75 2,333.74 793.37 72.51 9,386.72 33,533.92 5,678.76 5,548.47 1,030.77 5,523.85 13,875.70 48,244.36 5,571.65 52,529.66 751.23 1,156.93 17,812.90 42,176.47 2,354.25 12,119.44 7,486.16 51,311.38 220,797.61 18,166.82 520.83 1,017.83 644.22 652.97 3,200.73 185.10 4,535.08 7,600.19 3,512.78 1,578.38 962.37 4,583.70 277.30 257.11 334.50 35.97 368.77 94,583.95 858.66 31,395.63 1,908.85 $477.48 199.71 1,350.43 971.22 100.18 325.56 134.88 3,196.62 3,448.04 477.12 224.64 3,845.27 4,248.68 14,754.08 7,941.82 4,244.91 292.77 200.64 2,308.40 1,136.76 183.84 1,908.49 232,215.71 2,893.56 35,684.19 11,506.34 406.56 36.60 77.88 1,795.14 7,789.64 1,785.05 393.27 177.24 1,061.31 3,875.29 5,516.44 1,536.17 8,533.39 290.16 253.08 4,039.43 7,122.00 547.20 2,128.12 1,838.65 12,940.81 65,169.20 4,480.07 779.60 44.16 202.56 479.23 154.08 244.111 112.68 893.34 1,677.97 588.33 200.81 229.92 893.95 3lf.20 308.28 749*55 21,062.28 350.65 5,815.30 278.20 $61 95. 247. 127. 8. 82. 27. 397. 479. 82. 109. 367. 1,222. 3,231. 1,632. 668. 43. 3. 756. 245. 5. 8. 515. 43,084. 574. 7,281. 2,091.30 82.49 26.39 3.62 334.37 1,209.73 213.65 186.79 36.39 196.85 514.14 1,658.24 206.12 1,842.49 29.14 41.73 644.81 1,487.05 85.44 428.63 273.29 1,878.65 8,238.19 663.48 29.61 .72 36.39 28.74 23.73 100.10 7.85 161.97 274.38 123.77 54.58 35.03 163.56 9.02 13.42 15.89 1.17 24.18 3,417.60 33.62 1,115.31 66.58 $413.16 201.46 394.07 "204"48 230.04 441.60 253.08 $2,198.39 3,145.23 8,530.53 4,533.02 313.63 2,768.86 925.51 14,212.47 16,959.80 2,868.51 3,574.74 13,581.63 40,950.67 109,799.67 55,720.39 23,340.62 1,540.25 210.80 25,191.36 8,359.71 172.11 356.15 17,316.70 1,484,164.53 19,696.72 248,981.82 72,051.35 2,822.79 856.36 154.01 11,516.23 42,091.69 7,677.46 6,128.53 1,244.40 6,782.01 18,265.13 55,419.04 7,313.94 62,652.46 1,070.53 1,451.74 22,497.14 50,785.52 2,986.89 14,676.19 9,598.10 66,130.84 294,205.00 23,310.37 1,330.04 44.88 1,256.78 1,152.19 830.78 3,056.72 305.63 5,590.39 9,552.54 4,224.88 1,833.77 1,227.32 5,641.21 286.32 581.73 658.67 37.14 1,142.90 119,063.83 1,242.93 38,326.24 2,253.63 $2,502,456.62 $500,952.42 $89,470.91 $2,137.89 $3,090,742.06 ^Credit. MUNICIPAL SUPERANNUATION REPORT, 1952-53 BB 11 SCHEDULE No. 3 Trustees of the Municipal Superannuation Fund and the Minister of Finance for the Province of British Columbia Securities Held as at March 31st, 1953 Description Date of Maturity Par Value Cost Price Book Value Accrued Interest Government of Canada— 3% bonds Feb. 1, 1962 Oct. 1, 1963 Jan. 15, 1978 Jan. 2, 1967 Sept. 15, 1969 June 1,1953 Sent. 1, 1953 Feb. 1, 1954 June 1,1954 Feb. 1, 1955 June 1,1955 Feb. 1, 1956 June 1,1956 Feb. 1, 1957 Apr. 1, 1959 Dec. 15, 1960 Oct. 15, 1962 Oct. 15, 1963 June 15,1964 July 1, 1964 Apr. 15, 1966 July 20, 1966 Oct. 15, 1966 Jan. 15, 1967 Feb. 1, 1967 May 15, 1967 June 15, 1968 June 15, 1968 July 2, 1968 Dec. 15, 1969 July 31, 1970 Aug. 10, 1970 Oct. 1, 1971 Sept. 26, 1972 Feb. 1, 1974 Oct. 1, 1967 Nov. 1, 1968 Sept. 15, 1991 May 21, 1992 June 15,1992 Sept. 15, 1992 Oct. 1, 1954 May 1, 1958 May 1, 1959 May 1,1960 May 1, 1962 Sept. 1, 1962 Sept. 1, 1962 Oct. 1, 1962 May 1, 1963 Sept. 1, 1965 Sept. 1, 1970 Sept. 1, 1953-68 Mar. 1, 1959-73 $140,000.00 320,000.00 862,000.00 25,000.00 240,000.00 14,000.00 234,500.00 30,000.00 19.500.00 25,000.00 60.000.00 4",000.00 127,000.00 3.000.00 3,500.000.00 68,000.00 200.000.00 50.000.00 538,000.00 295,000.00 276,000.00 220,000.00 35,000.00 343,000.00 100.000.00 90.000.00 153,000.00 415,500.00 200,000.00 711,000.00 950,000.00 1,340.000.00 250,000.00 75,000.00 225,000.00 325,000.00 724,500.00 989,000.00 275,000.00 208,000.00 680,000.00 5,000.00 10,000.00 1,000.00 6,000.00 1,000.00 3,000.00 3,000.00 1,000.00 11,000.00 5,000.00 1,000.00 48,000.00 119,000.00 $131,950.00 302,825.00 845,962.50 23,375.00 226,120.00 13,898.00 254,485.52 29,598.00 19.844.10 24,665.00 58,770.00 41,437.20 124,325.50 2,959.80 3,500.000 00 68,720.00 192,750.00 48,250.00 530.397.85 288,008.50 274,138.75 220,000.00 34,093.75 339,485.00 100,000.00 90,000.00 147,327.50 408,895.62 198,520,00 702,793.13 942,400.00 1,329,280.00 250,000.00 75,000.00 218,250.00 323,225.00 712,868.75 989,000.00 275,000.00 208,000.00 680,000.00 5,312.50 10,075.00 1,087.10 6,045.00 1,007.50 3,551.00 3,416.10 1,007.50 11,146.50 5,862.50 1,191.25 47,280.00 120,785.00 $132,466.12 304,176.70 846,050.28 23,555.61 227,532.48 13,998.85 235,305.17 29,961.95 19,538.13 24,937.64 59,791.32 41,853.25 126,386.63 2,987.02 3,500.000.00 68,365.73 195,052.57 48,800.72 532,213.95 289,756.69 274,667.40 220,000.00 34,341.81 340,351.18 100,000.00 90,000.00 148,735.65 409,794.09 198,871.15 704,057.89 944,010.32 1,331,538.06 250,000.00 75,000.00 219,373.02 323,559.79 714,366.18 989,000.00 275,000.00 208,000.00 680,000.00 5,039.73 10,020.79 1,039.87 6,015.67 1,003.07 3,280.19 3,175.32 1,002.96 11,066.44 5,500.26 1,126.13 47,291.95 120,784.79 $667.40 3% bonds 4,800.00 3%% bonds 6,642.12 Guaranteed by the Government of Canada— Canadian National Railway Company— 23/4% bonds 165.75 2%% bonds 302.47 Province of British Columbia— 3'/S% bonds —. 161.10 963.70 143.01 y/i% bonds... .._. ...'.. 224.38 3% bonds „ 3>/i% bonds 119.18 690.41 3 % bonds 200.22 ZVi% bonds - _ 1,461.37 3% bonds — ■ 14.30 3Vz% bonds- 61,250.00 3% bonds — 592.44 234% bonds _ _ 2,516.44 234 % bonds - _. 629.11 3% bonds 4,687.22 3% bonds 23/4% bonds 2?4% bonds 2,157.95 3,472.69 1,160.28 2?4% bonds — _ 2%% bonds 234% bonds 234% bonds 440.38 1,938.19 436.99 922 19 2%% bonds , 3% bonds 1,221.90 3,619.96 1,446.58 6,194.45 4,606.84 5,396.72 3,437.50 28 25 3% bonds 3% bonds 3% bonds 3% bonds 2Va% bonds...- 2?4 % bonds ... 1,072.60 4,875.00 8,932.22 1,625.72 3,917.81 2,416.22 1,192.33 100.00 164.38 16.44 98.63 16.44 12,33 Guaranteed by the Province of British Columbia— British Columbia Power Commission— 3% bonds 3% bonds 3?4% bonds 4% bonds Vancouver and Districts Joint Sewerage and Drainage Board— 4% bonds _ 4% bonds 4% bonds 5% bonds 5V4% bonds 20.00 180.82 18.49 3.70 157.81 440.14 AV>% bonds Village of Campbell River— Village of Fort St. John— AV2% serial bonds.— Totals $15,592,000.00 $15,464,386.42 $15,469,744.52 $147,986.13 BB 12 BRITISH COLUMBIA SCHEDULE No. 4 Municipal Superannuation Fund Comparative Statistics, April 1st, 1939, to March 31st, 1953 Fiscal Year Number of Contributors Contributions Employer Employees Withdrawals Number Amount Refunded Allowances Number Granted during Year Deaths and Expirations during Year Number in Force at End of Year Amount Paid 1939-40 1940-41. 1941-42 1942-43 — 1943-44— 1944-45— 1945-46— 1946-47— 1947-48. 1948-49 — 1949-50.... 1950-51— 1951-52..... 1952-53.—. Totals 3,515 3,502 3,460 3,295 3,340 3,416 3,949 4,209 4,707 5,352 5,866 6,246 6,308 6,414 $376. 385 403 398 411 431 505 579 693 895 1,062 1,186. 1,294. 1,428. 213.96 .310.30 590.01 961.01 ,337.12 ,251.30 050.16 347.60 553.87 590.07 852.82 ,109.17 156.71 109.03 $273 279 277 267 278, 298 351 403 474, 574 682 887 1,007, 1,142. ,204.70 ,081.09 ,946.17 876.88 ,996.62 ,036.94 ,672.80 ,783.92 499.19 ,025.89 ,245.56 790.33 976.39 396.93 71 99 128 191 125 116 314 415 499 441 458 662 786 740 $42,575.46 38,666.49 46,504.88 68,582.55 45,792.56 53,755.08 74,102.47 79,892.69 99,412.03 88,140.76 75,505.30 129,164.91 197,308.22 213,204.00 78 99 116 193 120 130 215 171 149 134 115 130 88 103 36 36 34 53 44 46 51 48 42 42 65 68 80 76 973 1,036 1,118 1,258 1,334 1,418 1,582 1,705 1,812 1,904 1,954 2,016 2,024 2,051 ;10,051,433.13 $7,199,533.41 $1,252,607.40 $329,309.38 339,671.98 369,231.07 408,424.19 460,091.94 492,423.87 551,639.04 628,619.36 702,630.14 767,067.05 827,006.67 918,709.14 954,168.05 976,483.93 8,725,475.81 SCHEDULE No. 5 Municipal Superannuation Fund Comparative Statistics, April 1st, 1945, to March 31st, 1953, Subdivided According to Sex of Contributor Number of Contributors Number of Refunds Granted Allowances Number of Number of Number of Allowances in Force at End of Year Fiscal Year Allowances Deaths and o Q> Granted Expirations o rt eg 3 « rt E E 6 E B 1 Mh s St s Ph is Vi s A 1945-46— Maximum retirement age 65... 1,987 87 129 40 .. 1,143 Maximum retirement age 60— 1,089 873 55 172 41 45 10 1 323 116 1946-47— Maximum retirement age 65— 2,184 142 110 37 1,216 Maximum retirement age 60... 1,156 869 56 217 38 23 7 4 354 135 1947-48— Maximum retirement age 65— 2,427 195 108 36 1,288 Maximum retirement age 60— 1,343 937 50 254 31 10 3 3 382 142 1948-49— Maximum retirement age 65 2,762 159 98 38 1,348 Maximum retirement age 60. 1,419 1,171 37 245 27 9 3 1 406 150 1949-50— Maximum retirement age 65 3,066 140 81 49 1,380 Maximum retirement age 60— 1,509 1,291 29 289 26 8 14 2 418 156 1950-51— Maximum retirement age 65 3,105 266 86 56 1,410 Maximum retirement age 60— 1,637 1,504 28 368 29 15 6 6 441 165 1951-52— Maximum retirement age 65 3,116 300 63 62 1,411 Maximum retirement age 60 1,653 1,539 77 409 15 10 14 4 442 171 1952-53— Maximum retirement age 65 3,190 223 69 63 1,417 Maximum retirement age 60 1,667 1,557 69 448 24 10 6 7 460 174 MUNICIPAL SUPERANNUATION REPORT, 1952-53 BB 13 SCHEDULE No. 6 Municipal Superannuation Fund Comparative Statistics, April 1st, 1945, to March 31st, 1953—Allowances Granted and in Force, Subdivided by Type and Plan of Allowance In Force at Beginning of Year Granted during Year Expired during Year In Force at End of Year Fiscal Year S 3 c CO OJ C U 3 0 3 a 'o © CC 0 § < d E V H qa 3 c CO d 3 O 3 '5 ■a O c < 6. £ H g 3 o c CO Guaranteed1 3 O S '■£ o i < A E o H 3 "Hi> a CO o B a 3 i 3 0 ■o u <c ■3 o s i 1 (a)1(6) 6 u H 1945-46— Normal retirement- Disability Death 297 44 175 450 24 274 62 89 3 57 13 92 4 38 6 5 — 24 2 5 7 1 7 3 1 1 330 42 183 528 27 309 67 93 3 Totals— 516 474 336| 92 — 70| 96 44| 5| - 31| 8 7 4| 1| .... 555 555] 376 96] — 1946-47— Normal retirement- Disability Death 330 42 183 528 27 309 67 93 3 43 3 11 77 2 32 1 2 - 21 1 5 6 4 9 2 352 44 189 595 29 332 66 95 3 Totals 555 555 376] 96 57| 79| 33 2 ... 27| 6| 4 11| -| - 585 624] 398 981 — 1947-48— Normal retirement- Disability Death 352 44 189 595 29 332 66 95 3 12 8 40 2 17 3 1 65 1 16 4 4 6 4 8 348 40 193 625 31 341 69 96 3 65 1 Totals 585 624 398| 98 20| 421 20| 1| 66 24| 6 4 8| _| - 581 656| 410 991 66 1948-49— Normal retirement- 348 40 193 625 31 ..... 341 96 69 3 65 1 6| 18 ....I 2 111 .. 19 77 1 10 7 5 1 3 1 11 1 2 1 344 40 197 635 31 349 68 94 3 141 2 Death Totals— 581 656 410| 99 66 17| 20| 19| —| 78 17| 6| 4 12] 2| 1 581 666| 417 97 [ 143 1949-50— Normal retirement _ 344 40 197 635 31 349 68 94 3 141 2 9[ 14 -| - 171 - 13 61 1 231 10 5 1 5| _ 9 2 1 4 1 5 — 330 35 209 630 28 358 63 I 931 202 3 3 Death Totals 581 666 417| 97 143 26| 14| 13| „..| 62 33| 11| 11 9| 1| - 574 658| 421 961 205 1950-51— Normal retirement... 330 35 209 630 28 358 63 93 3 202 3 5 14 12 1 16 3 79 14 1 5 19 1 15 1 10 2 321 34 218 608 27 364 64 93 3 281 3 Death .„,' Totals 574 658 421| 96 205 19| 13| 19 — | 79 20| 20| 16 12| ...| .... 573 6351 428 96| 284 1951-52— Normal retirements— 321 34 218 608 27 364 64 93 3 281 3 6 1 11 12 7 4 — 47 24 1 5 11 26 2 6 1 1 3 303 34 224 583 25 365 67 93 2 325 3 Death.. Totals 573 635 428| 96 284 18| 12] 11| -_| 47 30] 11| 28 7| 1| 3 561 6081 432 951 328 1952-53— Normal retirement- 303 34 224 583 25 3651 93 67 2 325 3 8 1 14 19 9] —| 52 16 1 9 20 8 9 1 3 9 295 34 229 1 574| 365 25 66 1 90] 368 2 3 Death Totals 561 608 432| 95 1 328 231 19| 9| —1 52 riil 26] 20 8 1 1 10| 3 1 9 558| 599| 431 1 1 92 371 1 Guaranteed: (a) Superannuant died after expiration of guaranteed period; (6) guaranteed period expired, super- annuant having died previously. BB 14 BRITISH COLUMBIA B a- O Q W S u 2 p o H I z 2 5] w P r/i < On On ■-I -a C K ft, K a a a s a ■ w _ S'S « t§2 S ,3? 3'fi n g S-g'ff 3m £5 Tt C>rO r>00 ICSrH VOOm-hcO VDOv ON 1 »-h cno\ inot^mT-('^i-'si-co<~<ONcoi-HCMc-,^-i-Hoor)mi-HOv ! oo r-i-h >-■ in m CScOi-H IfOOHfMiN rH©CNcoCN r-rrj- VDr-'-HtN ]VOt-iOO ! CN Ov VC t- ^ CN -HCOCSVO ai.5! jj E " 2-S = E 5 E« " if i: J.Tf lTC ZZ i!Jil^*: Jam § s| II &Cfigl73SQlf II SZOO«coc3coco?ZDS^>-i'mUUU 3 E nS CS.C O tn Z p 5.S V.Egoi 5 3-fe>St .astir. 2. £2. p. ■x* TO *£ o ) tD E Ph p- k CO w on to DJj »j3"„Z . c- a » odd"^52.8 2 Zc^oS* • E.o i £ > "Pi p,5^> S S c v r- ^ w tu.. ^- coH>>>£ Ho\m,^-'*^tvocMoooov^T-Oovov'-Havoor-0»- (S'-h min voovo^in tj-cn 1-HCN--H tmovcNvo fOiH^in p- oo vo ih rj-*J-a\ CN cN "* co cool oo CO i-H VO CO TT O 1H Tf r Hi'-Tf^-coO'^t'coOcS I : -- co vo r- oorun CO^-^fC-^t CO i-h I ICSCCCNl-H TH l-H ! ! l~ CO l-H i-h CN i-h (N CN i-h i-h CN CO MUNICIPAL SUPERANNUATION REPORT, 1952-53 SCHEDULE No. 8 Municipal Superannuation Fund of British Columbia Valuation Balance-sheet as at March 31st, 1951 ASSETS Employer Account "A" $6,649,000 Value of future receipts of Fund "A" under sections 8 and 10 of the Act 7,390,000 BB 15 Employer Account " B " Retirement Annuity Account Retirement Annuity Account deficit- $7,104,000 576,000 $14,039,000 1,961,000 7,680,000 $23,680,000 LIABILITIES Employer Account "A" actuarial reserve- Employer Account " B " actuarial reserve . Employer Account " B " surplus $1,334,000 627,000 $14,039,000 Retirement Annuity Account actuarial reserve. 1,961,000 7,680,000 $23,680,000 CERTIFICATE I certify that in my opinion the above valuation balance-sheet represents the actuarial position of the Municipal Superannuation Fund as at March 31st, 1951, according to the explanations and assumptions set out in my report dated December 29th, 1951, to the Superannuation Commissioner relative to that Fund and based on the assets of the Fund as of March 31st, 1951, provided me by the Commissioner and on the provisions of the " Municipal Superannuation Act " as of March 31st, 1951. S. ECKLER, Fellow, Society of Actuaries. January 16th, 1952. BB 16 BRITISH COLUMBIA MUNICIPAL SUPERANNUATION FUND (OVER-AGE AGREEMENTS) Statement of Revenue and Expenditure for the Fiscal Year Ended March 31st, 1953 REVENUE Contributions as per requirements of the agreements entered into pursuant to section 14 (2) (b) of the " Municipal Superannuation Act "— Employees, section 6 $75,807.14 Employers, section 8 122,932.92 $198,740.06 Interest on investments and bank interest 9,695.66 $208,435.72 EXPENDITURE Refunds— Section 20 $181.80 Section 23 6,094.34 6,276.14 Net increase of ledger assets $202,159.58 Balance-sheet as at March 3 1st, 1953 ASSETS General Trustees' Account Account Total Cash at Dominion Bank $3,850.91 $1,030.06 $4,880.97 Accounts receivable—Contributions due from municipalities, hospitals, and school districts 16,807.79 16,807.79 Investments at cost — net after amortization of discounts (Schedule No. 10) 379,602.22 379,602.22 (Par value, $388,000; market value, $372,447.) Accrued interest on investments 2,591.94 2,591.94 $20,658.70 $383,224.22 $403,882.92 LIABILITIES Employees' Retirement Annuity Account at book value $147,475.48 Employers' Service Pension Accounts at book value (Schedule No. 9) 256,407.44 $403,882.92 COMPTROLLER-GENERAL'S CERTIFICATE I certify that the accounts of the Municipal Superannuation Fund (Over-age Agreements) for the year ended March 31st, 1953, have been examined under my direction. I further certify that the above balance-sheet is in my opinion properly drawn up so as to exhibit a true and correct statement of the affairs of the Municipal Superannuation Fund (Over-age Agreements), according to the best of my information and the explanations given to me and as shown by the books of the Fund. C. I. FERBER, C.A., Comptroller-General, Province of British Columbia. January 28th, 1954. MUNICIPAL SUPERANNUATION REPORT, 1952-53 BB 17 SCHEDULE No. 9 Municipal Superannuation Fund (Over-age Agreements) Employer Service Pension Accounts as at March 31st, 1953 City of Armstrong Number of Contributors Credit Balance $766.38 City of Cranbrook 3 3,498.41 City of Kelowna "' 4 2,964.57 City of Kimberley 1 1,688.97 City of Penticton .. 2 244.34 City of Port Moody _ .... ..' 1 423.37 City of Revelstoke .. ... ' 2 2,405.44 City of Vancouver 474 2 197,267.08 City of Vernon ' - ' 1,904.98 City of Victoria - - - — 1 2,401.13 District of Chilliwhack 2 728.30 District of Coldstream . . 1 19.71 District of North Cowichan —. . . 297.64 District of West Vancouver - - . 2 1,476.91 University Endowment Lands 1 108.97 Royal lubilee Hospital -.. . 7 6,676.85 Vancouver General Hospital .— ' 50 32,102.57 Campbell River School District No. 72 . . . 1 270.38 Mission School District No. 75 Richmond School District No. 38 1 42.18 162.96 Southern Okanagan School District No. 14 - ' 4 827.69 Trail School District No. 11 128.61 559 Totals $256,407.44 SCHEDULE No. 10 Trustees of the Municipal Superannuation Fund (Over-age Agreements) and the Minister of Finance for the Province of British Columbia Securities Held as at March 31st, 1953 Description Date of Maturity Par Value Cost Price Book Value Accrued Interest Government of Canada— 3% bonds 3 % bonds. — 3% bonds — 3%% bonds. Province of British Columbia- 3 % bonds — — 3% bonds 3 % bonds— 3% bonds- 3 % bonds Guaranteed by the Province of British Columbia— British Columbia Power Commission— 3% bonds 3 % bonds - _. 3%% bonds.. 4% bonds 4% bonds 4% bonds. Village of Lake Cowichan— VA.% serial bonds Totals.. Feb. 1, 1962 Oct. 1, 1963 Sept. 1, 1966 Jan. 15, 1978 June IS, 1964 July 1, 1964 June 15, 1968 Dec. 15, 1969 Feb. 1, 1974 Oct. 1, 1967 Nov. 1, 1968 Sept. 15, 1991 May 21, 1992 June 15, 1992 Sept. 15, 1992 Mar. 15, 1954-65 $15,000.00 36,000.00 4,000.00 73,000.00 3,000.00 5,000.00 26,500.00 12,500.00 10,000.00 9,000.00 16,000.00 65,000.00 15,000.00 14,000.00 62,000.00 22,000.00 $388,000.00 $14,137.50 34,093.75 3,905.00 71,631.25 2,959.40 4,881.50 24,318.73 12,196.88 9,700.00 8,592.50 14,982.62 65,000.00 15,000.00 14,000.00 62,000.00 21,560.00 $378,959.13 $14,192.80 34,236.79 3.917.42 71,634.33 2,969.18 4,911.13 24,473.30 12,232.34 9,749.91 8,639.27 15,089.60 65,000.00 15,000.00 14,000.00 62,000.00 21,556.15 $71.51 540.00 9.86 562.50 26.14 36.58 230.88 108.90 47.67 135.00 197.26 106.85 213.70 162.63 108.71 33.75 $379,602.22 | $2,591.94 BB 18 BRITISH COLUMBIA SCHEDULE No. 11 Municipal Superannuation Fund (Over-age Agreements) Comparative Statistics, April 1st, 1948, to March 31st, 1953 Fiscal Year Number of Contributors Contributions Withdrawals Allow- Male Female Employer Employees Male Female Amount Refunded 1948-49 18 20 21 437 19 21 21 55 $10,617.72 9,742.81 8,735.41 94,708.65 122,932.92 $3,586.93 6,910.38 5,781.15 60,160.67 75,807.14 1 2 16 33 1 2 Nil $153.82 578.53 2.859.25 Nil 1949-50 1950-51 1951-52 Nil Nil Nil 1959 53 467 92 11 | 6,276.14 Nil Totals | .... |$246,737.51 |$152,246.27 1 1 I _ 1 $9,867.74 1 ! VICTORIA. B C Printed by Don McDiarmid, Printer to the Queen's Most Excellent Majesty 1954 310-254-7429
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Fourteenth Annual Report of the Business Done in Pursuance of the MUNICIPAL SUPERANNUATION ACT for the… British Columbia. Legislative Assembly [1954]
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Title | Fourteenth Annual Report of the Business Done in Pursuance of the MUNICIPAL SUPERANNUATION ACT for the YEAR ENDED MARCH 31ST 1953 |
Alternate Title | MUNICIPAL SUPERANNUATION REPORT, 1952-53 |
Creator |
British Columbia. Legislative Assembly |
Publisher | Victoria, BC : Government Printer |
Date Issued | [1954] |
Genre |
Legislative proceedings |
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Text |
FileFormat | application/pdf |
Language | English |
Identifier | J110.L5 S7 1954_V03_06_BB1_BB18 |
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Sessional Papers of the Province of British Columbia |
Source | Original Format: Legislative Assembly of British Columbia. Library. Sessional Papers of the Province of British Columbia |
Date Available | 2017-06-27 |
Provider | Vancouver : University of British Columbia Library |
Rights | Images provided for research and reference use only. For permission to publish, copy or otherwise distribute these images please contact the Legislative Library of British Columbia |
CatalogueRecord | http://resolve.library.ubc.ca/cgi-bin/catsearch?bid=1198198 |
DOI | 10.14288/1.0348790 |
AggregatedSourceRepository | CONTENTdm |
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- bcsessional-1.0348790-fulltext.txt
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- bcsessional-1.0348790.ris
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https://iiif.library.ubc.ca/presentation/cdm.bcsessional.1-0348790/manifest