Examlex
A ________ yield curve predicts a future increase in inflation.
Actuarial Estimates
Projections based on statistical methods by actuaries to assess risks and forecast future financial obligations.
Defined Benefit Pension Plans
Pension plans where an employer promises a specified pension payment upon retirement, based on an employee's earnings history, tenure of service, and age.
OCI
Other Comprehensive Income includes revenues, expenses, gains, and losses that are not included in net income, affecting the equity section of the balance sheet.
Discontinued Operations
Parts of a company's operations that have been sold or terminated, which are reported separately from continuing operations on financial statements.
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