Examlex
To specify multiple output file destinations for the transformation result use the _____ element.
Actuarial Present Value
Actuarial Present Value is the calculation of the current value of future cash flows or payments, taking into account factors such as mortality rates and interest.
Accumulated Benefit Obligation
The present value of future retirement benefits earned up to a certain point in time, under a defined benefit pension plan.
Prior Service Cost
Costs recognized when a pension plan initiates or changes, relating to services provided by employees in prior periods.
Net Periodic Pension Expense
The total cost recognized in a particular period related to pension plans, reflecting service cost, interest cost, expected return on plan assets, and other factors.
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