Projected benefit obligation: Difference between revisions
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(PBO). ''Pensions''. | (PBO). | ||
''Pensions''. | |||
The present value of pension benefits owed to employees under a pension scheme’s benefit formula including any projected salary increases and discounted at a nominal rate of interest. | The present value of pension benefits owed to employees under a pension scheme’s benefit formula including any projected salary increases and discounted at a nominal rate of interest. | ||
== See also == | == See also == | ||
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* [[Interest cost]] | * [[Interest cost]] | ||
* [[Service cost]] | * [[Service cost]] | ||
[[Category:Manage_risks]] | |||
Latest revision as of 14:35, 9 October 2013
(PBO).
Pensions.
The present value of pension benefits owed to employees under a pension scheme’s benefit formula including any projected salary increases and discounted at a nominal rate of interest.
