EFIS Instructions
2026-27
2026-27 Estimates
Schedules
Schedule 10G

Schedule 10G - Supplementary Information on Employee Benefits

The report for this schedule has two pages: the first appears only in the Financial Statements, while the second appears in all cycles. The first page tracks the liabilities and expenses for employee future benefits and termination benefits. The second page tracks the amortization of the retirement health, dental and life insurance liability into compliance.

On the input form, there are four tabs of data entry in the Financial Statements: the first three relate to the first page of the report, and the fourth populates data for the second page of the report. In the Estimates and Revised Estimates, only the Amortization of Liabilities for Compliance tab is visible.

Page 2 - Amortization of Liabilities for Compliance

The purpose of this schedule is to calculate the amount to be brought into the in-year surplus/(deficit) for compliance related to the unfunded liability for retirement health/dental/life insurance plans.

  • The balance at item 2.1 is pre-loaded based on the board-submitted 2025-26 Revised Estimates closing balance at item 2.7. School boards are able to overwrite these values to adjust the opening balances, if necessary. Please note that this should only be done if the actual amortization period used in 2025-26 is different from the one reported in the 2025-26 Revised Estimates.

  • The adjusted opening unfunded liability is shown at item 2.4 after taking into account any ministry adjustments at item 2.3, if applicable. This balance is forwarded to Schedule 5 at item 4.1.3, column 1.

  • Item 2.5 shows the amortization period applicable for 2026-27, which is based on the amortization period reported in Schedule 10G of the board submitted 2025-26 Revised Estimates minus 1 year. School boards could adjust the pre-loaded amortization period, if necessary.

Please note that the adjusted amortization period cannot exceed the remaining amortization period for the school year based on the original amortization period reported in the 2012-13 school year. This is enforced through error message Error_SC10G_6.

  • Item 2.6 shows the in-year amortization of the liability into compliance. It is calculated as the remaining balance from item 2.4 divided by the amortization period at item 2.5. If the remaining amortization period is less than 1, then the full remaining balance will be taken into compliance. The amount calculated at item 2.6 is forwarded to Schedule 5, item 4.1.3, column 3.

  • Item 2.7 shows the closing balance of the unamortized liability. It is calculated as the sum of items 2.4 and 2.6.

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