Fill in the correct labels for the following figure using the word bank below.
-C __________
Definitions:
Defined Benefit Liability
The present value of the future retirement benefits that an employer has committed to pay to employees, as defined by their pension plan terms.
Projected Benefit Obligation
An estimate of the total amount of benefits, both vested and non-vested, that a company expects to provide to employees in pension plans.
Prior Service Cost
The cost of additional benefits granted to employees in a pension plan amendment, attributed to employee service in prior periods.
Actuarially Determined
Usually pertaining to pension schemes, insurance, or finance, calculated based on actuarial methods and assumptions about future events.
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