Значение слова "ACCUMULATED BENEFIT OBLIGATION" найдено в 3 источниках

ACCUMULATED BENEFIT OBLIGATION

найдено в "Financial and business terms"

accumulated benefit obligation: translation

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 statements. American Banker Glossary

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( 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. Bloomberg Financial Dictionary

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accumulated benefit obligation UK US noun [C or U] ACCOUNTING

► the cost to a company of an employee's pension if the employee were to leave at the time of the calculation

найдено в "Investment dictionary"

Accumulated Benefit Obligation: translation

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. This differs from the projected benefit obligation, which assumes that the pension plan is ongoing, and thus accounts for future salary increases.

Looking over a company's pension accounting can be an important piece of analysis for investors. Pension accounting is an area in which a company can be aggressive in many ways, such as the discount rate used for future pension obligations.

найдено в "Англо-русском экономическом словаре"

сокр. ABO фин., страх. накопленное обязательство по выплате пособий, накопленное обязательство по пособиям* (приведенная стоимость накопленных обязательств по пенсионным пособиям, выплату которых берет на себя организация в соответствии с собственным положением о пенсионном обеспечении)

See:

projected benefit obligation

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