Examlex
Match the terms with their definitions.
-Diaphoresis
Defined Benefit Pension Plans
Retirement plans where an employer promises a specified pension payment upon retirement, based on the employee's earnings and years of service.
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.
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