Examlex
_______ is an application of biology that uses living organisms to manufacture new products or improve existing ones.
Settlement/Discount Rate
The interest rate used in calculating the present value of future cash flows when assessing the value of financial instruments or liabilities.
Actuarial Loss
occurs when the actual experience under a pension plan deviates from expected assumptions, resulting in higher costs than projected.
Pension Expense
The cost recognized by an employer for maintaining a defined benefit pension plan for its employees over a specific period.
Plan Assets
Assets that are held within a pension or retirement plan for the purpose of funding participant benefits.
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