Projected benefit obligation

projected benefit obligation
actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service performed before that date.

Projected benefit obligation (PBO)
A measure of a pension plan's liability at the calculation date assuming that the plan is ongoing and will not terminate in the foreseeable future. Related: Accumulated benefit obligation.

Projected Benefit Obligation (in accounting)
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Projected Benefit Obligation (accounting)
Government Obligation (finance)
Projected Benefit Obligation (pension plan accounting) ...

Related: projected benefit obligation. Accumulate. Broker/analyst recommendation which could mean slightly different things depending on the broker/analyst.

Related: projected benefit obligation. Acid-test ratio Also called the quick ratio, the ratio of current assets minus inventories, accruals, and prepaid items to current liabilities. Acquiree A firm that is being acquired.

An off-balance sheet asset or liability created under FAS 87 rules when plan assets in a defined benefit pension plan exceed or fall short of the projected benefit obligation (PBO).

An approximate measure of the liability of the plan in the event of a termination at the date the calculation is performed. Related: projected benefit obligation.
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The accumulated benefit obligation (ABO) is estimated based on the assumption that the pension plan is to be terminated immediately; it does not consider any future salary increases. This differs from the projected benefit obligation, ...

Accumulated Benefit Obligation (ABO)
An approximate measure of the liability of a pension plan in the event of a termination at the date the calculation is performed. Related: Projected benefit obligation.

Related: Projected benefit obligation. Accumulated dividend A dividend that has reached its due date, but is not paid out. See: Cumulative preferred stock.

See also: Accumulated benefit obligation, Expense, Banks, Asset-based financing, Ginnie Mae