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Increased osmolality of the ECF
Pension Funding Ratios
Measures the financial health of a pension plan by comparing the plan's assets to its liabilities.
Postretirement Benefits
Refer to the benefits, apart from pensions, that a company expects to provide to its employees during their retirement years.
Current Salary Amounts
The present compensation rate for an employee, excluding future raises, bonuses, or other benefits.
Current Benefit Amounts
Refers to the present value or amount of benefits, such as pensions or insurance payouts, that are payable to beneficiaries.
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