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Trend analysis and cluster analysis are used in the third screening phase.
Amortization
A process of spreading out a loan's cost over its lifespan, reducing the value of an intangible asset or debt over a specified period.
Projected Benefit Obligation
An estimate of the total amount of benefits to be paid out to employees in a defined benefit pension plan, based on current and future salary levels.
Discount Rate
The interest rate used in discounted cash flow (DCF) analysis to determine the present value of future cash flows, reflecting the risk and time value of money.
Pension Expense
The cost recognized by an employer for maintaining a pension plan for its employees during a reporting period.
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