Examlex
The statement of cash flows is not one of the basic financial statements.
Funded Status
The financial condition of a pension or other post-employment benefit plan, calculated as the difference between plan assets and obligations.
Defined Contribution Plan
A retirement plan in which the employer, employee, or both make contributions on a regular basis, but the final amount received by the employee depends on the plan's investment performance.
Projected Benefit Obligation
An actuarial calculation of the present value of future pension benefits earned to date by employees, based on expected salary increases.
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