Examlex
Earnings per share are calculated only on income from continuing operations.
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.
Actuarial Gains and Losses
Gains or losses that arise from the adjustment of assumptions or the application of actuarial models differently over time in evaluating a company's pension liabilities.
Projected Benefit Obligation
Represents an estimate of the total amount to be paid to participants in a defined benefit pension plan, based on employees' service and salary history.
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