Projected benefit obligation and Projected earnings: Difference between pages

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(PBO). ''Pensions''.   
''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 earnings of active pension scheme members projected in line with assumed salary growth to the point of the member’s expected date of retirement or leaving service.
 


== See also ==
== See also ==
* [[Accrued benefit obligation]]
* [[Projected unit method]]
* [[Aggregate method]]
* [[Interest cost]]
* [[Service cost]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Latest revision as of 07:32, 2 July 2022

Pensions.

The earnings of active pension scheme members projected in line with assumed salary growth to the point of the member’s expected date of retirement or leaving service.


See also