Examlex
__________ is the ability to retrieve and reproduce information encountered earlier.
Accumulated Postretirement Benefit Obligation
The estimated total future postretirement benefits that a company is expected to pay, recognized as a liability.
Pension Liability
The present value of the future retirement benefits that an employee has earned up to date, representing an obligation of the employer to provide pension benefits to its employees.
Projected Benefit Obligation
Projected Benefit Obligation (PBO) is an actuarial valuation that estimates the total amount a company expects to pay for employee pension benefits in the future.
Accumulated Benefit Obligation
The actuarial present value of all benefits attributed by the pension benefit formula to employee service rendered prior to that date, whether or not the benefits are vested.
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