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City of Paris, Texas <br />Notes to Financial Statements <br />September 30, 2012 <br />V. Other Information (Continued) <br />I. Employee Retirement Systems and Plans (Continued) <br />2. Firefighters' Relief and Retirement Fund (Continued) <br />Other Information — Most Current Available <br />Annual Required Contribution (ARC) <br />Interest on Net Pension Asset <br />Adjustment to the ARC <br />Annual Pension Cost (APC) <br />Actual Employer Contributions <br />Change in Net Pension Asset <br />September 30, <br />2010 2011 2012 <br />$ 287,486 $ 254,450 $ 257,108 <br />(26,640) (26,596) (29,188) <br />18,565 18,534 20,341 <br />279,411 246,388 248,261 <br />278,862 278,792 295,159 <br />549 (32,404) (46,898) <br />Net Pension Asset, Beginning of Year (333,000) (332,451) (364,855) <br />Net Pension Asset, End of Year $(332,451) $(364,855) $(411,753) <br />The City's APC, percentage of APC contributed, and NPA for the plan for the current year and <br />each of the two preceding years were as follows: <br />Annual Percentage Net <br />Fiscal Year Ended Pension of APC Pension <br />September 30, Cost (APC) Contributed Asset <br />2012 $ 248,261 118.9% $ (411,753) <br />2011 246,3 88 113.2 (364,855) <br />2010 279,411 99.8 (3 32,451) <br />58 <br />