Examlex
Apprenticeship programs are an extension of OJT that provide on and off the job instruction.
Defined Benefit Pension Plans
Pension plans that promise a specified monthly benefit at retirement, which may be calculated through a formula based on earnings and years of service.
Required Disclosure
Obligatory sharing of specific financial or operational information by a company, as mandated by regulatory bodies or laws.
Projected Benefit Obligation
A measurement of the present value of future pension liabilities, based on expected future salary increases.
Prior Service Cost
A pension expense that arises when a company grants retroactive benefits to employees, recognized over the service period of the employees.
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