Financial and business terms. 2012.
accumulated benefit obligation — ( ABO) The actuarial present value of the pension benefits earned to date. Measurement of the accumulated benefit obligation uses the historical compensation rates for pay related benefit plans. The ABO must be disclosed in a footnote to the… … Financial and business terms
Accumulated Benefit Obligation — An approximate measure of a company s pension plan liability. The accumulated benefit obligation (ABO) is estimated based on the assumption that the pension plan is to be terminated immediately; it does not consider any future salary increases.… … Investment dictionary
Vested Benefit Obligation - VBO — The actuarial present value of pension plan benefits belonging to employees of an organization. The vested benefit obligation (VBO) is one measure of a pension fund s liability. The VBO only considers benefits that have vested in an employee, as… … Investment dictionary
ABO — accumulated benefit obligation (ABO) The actuarial present value of the pension benefits earned to date. Measurement of the accumulated benefit obligation uses the historical compensation rates for pay related benefit plans. The ABO must be… … Financial and business terms
projected benefit obligation — ( PBO) The actuarial present value of the pension benefits earned to date. In contrast to the ABO, measurement of the projected benefit obligation incorporates assumptions for future compensation rates for pay related benefit plans. The PBO must… … Financial and business terms
funded status — A term used to describe either the excess or shortfall of pension assets in relation to pension liabilities. When pension liabilities exceed the assets, the funded status is a shortfall. When a plan liquidation or termination is being analyzed,… … Financial and business terms
Обязательство аккумулированной прибыли — приблизительный объем обязательств по проекту в случае его прекращения, на дату произведения расчетов. По английски: Accumulated Benefit Obligation Синонимы английские: ABO См. также: Инвестиционные проекты Финансовый словарь Финам … Финансовый словарь
