Examlex
What is a collection of large, complex data sets, including structured and unstructured data, that cannot be analyzed using traditional database methods and tools?
Interest Cost
The cost incurred by an entity for borrowing funds, typically calculated as the interest rate times the principal amount of the debt.
Return On Plan Assets
The rate of return earned on the investments of a pension plan or other retirement fund over a specified period.
Discount Rate
The interest rate used to determine the present value of future cash flows in discounted cash flow analysis.
Projected Benefit Obligation
Projected Benefit Obligation is the present value of expected future payments required to fulfill pension or other post-employment benefit plans.
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