accumulated benefit obligation

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
————
( 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

* * *

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

Financial and business terms. 2012.

Look at other dictionaries:

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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) — 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

  • Протезируемые обязательства по выплате пособий (PROJECTED BENEFIT OBLIGATION)  — Актуарная текущая стоимость всех пособий на определенную дату согласно формуле пенсионных пособий работнику в зависимости от стажа работы на эту дату. Прогнозируемые обязательства по выплате пособий определяются, исходя из предположения о будущих …   Словарь терминов по управленческому учету

  • ABO — 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… …   Financial and business terms

  • funded status — A term used to describe either the excess or shortfall of pension assets in relation to pension liabilities. When pension liabilities exceed the assets, the funded status is a shortfall. When a plan liquidation or termination is being analyzed,… …   Financial and business terms

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.