Examlex
The deepest layers of the ocean are relatively devoid of life.
Funded Status
A measure of a pension plan's assets relative to its liabilities, indicating whether it has enough assets to cover its pension obligations.
Pension Discount Rate
The interest rate used to determine the present value of future pension liabilities.
Current Cash Flows
The money that is moving in and out of a business in the present time, especially as it pertains to operating activities.
Past Service Costs
Costs related to pension plan benefits earned by employees in prior periods, which are recognized in the current period due to plan amendments or changes.
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