- benefit obligation
- фин., страх. обязательство по выплате пособий*, обязательство по пособиям*See:
Англо-русский экономический словарь.
benefit obligation
Смотреть что такое "benefit obligation" в других словарях:
accumulated benefit obligation — ( ABO) The actuarial present value of the pension benefits earned to date. Measurement of the accumulated benefit obligation uses the historical compensation rates for pay related benefit plans. The ABO must be disclosed in a footnote to the… … Financial and business terms
Vested Benefit Obligation - VBO — The actuarial present value of pension plan benefits belonging to employees of an organization. The vested benefit obligation (VBO) is one measure of a pension fund s liability. The VBO only considers benefits that have vested in an employee, as… … Investment dictionary
projected benefit obligation — ( PBO) The actuarial present value of the pension benefits earned to date. In contrast to the ABO, measurement of the projected benefit obligation incorporates assumptions for future compensation rates for pay related benefit plans. The PBO must… … Financial and business terms
Pension Benefit Obligation - PBO — An accounting term used to describe the amount of money a company must pay into a defined benefit pension plan to satisfy all pension entitlements that have been earned by employees up to that date. The pension benefit obligation (PBO) is… … Investment dictionary
Defined Benefit Obligation — Bei der Projected Unit Credit Method (kurz PUCM, kaum verwendete deutsche Übersetzung: Verfahren der laufenden Einmalprämien) handelt es sich um ein versicherungsmathematisches Bewertungsverfahren für Verpflichtungen aus betrieblicher… … Deutsch Wikipedia
Projected Benefit Obligation — Bei der Projected Unit Credit Method (kurz PUCM, kaum verwendete deutsche Übersetzung: Verfahren der laufenden Einmalprämien) handelt es sich um ein versicherungsmathematisches Bewertungsverfahren für Verpflichtungen aus betrieblicher… … Deutsch Wikipedia
Accumulated Benefit Obligation — An approximate measure of a company s pension plan liability. 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.… … Investment dictionary
vested accumulated benefit obligation — The portion of the accumulated benefit obligation under a defined benefit plan to which the employees have a legal right even if their employment is terminated before retirement. American Banker Glossary … Financial and business terms
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. The New York Times Financial Glossary … Financial and business terms
Accumulated Benefit Obligation (ABO) — An approximate measure of the liability of a plan in the event of a termination at the date the calculation is performed. Related: projected benefit obligation. The New York Times Financial Glossary … Financial and business terms
Накопленное обязательство по выплате пособий (ACCUMULATED BENEFIT OBLIGATION) — 1 Текущая страховая стоимость пенсионных пособий (независимо оттого, была ли она инвестирована или нет), определенная положениями о пенсионном обеспечении, начисляемая до наступления определенной даты на основе стажа и зарплаты работника (если… … Словарь терминов по управленческому учету
