Abo

(redirected from Accumulated Benefit Obligation)
Also found in: Dictionary, Medical, Financial, Acronyms, Encyclopedia.
Graphic Thesaurus  🔍
Display ON
Animation ON
Legend
Synonym
Antonym
Related
  • noun

Synonyms for Abo

a dark-skinned member of a race of people living in Australia when Europeans arrived

References in periodicals archive ?
In addition, the available set of information accessible at the end of fiscal year 2010 needed to include the accumulated benefit obligation, the projected benefit obligation, the allocation of the pension fund among debt and equity, operating income, capital expenditures, long-term debt, and market capitalization.
Disclosures about pension plans with assets in excess of the accumulated benefit obligation generally may be aggregated with disclosures about pension plans with accumulated benefit obligations in excess of assets.
This standard also eliminated the need to disclose information about vested and nonvested portions of the accumulated benefit obligation, except for plans that have a minimum liability.
This is due to the requirement that an additional liability must be recognized to the extent that the accumulated benefit obligation exceeds the fair value of the plan assets.
According to Pensions and Investment Age's survey of the 100 companies that sponsored the largest defined benefit plans in 1988, 95 companies had overfunded plans, using the accumulated benefit obligation as a measure of the firm's liability.
The actuarial present value of benefits earned by employees to date is the amount of the Accumulated Benefit Obligation.
When the underfunding exceeds the accumulated benefit obligation, a liability must be recognized.
Some governmental accountants objected, saying that the measure of the pension obligation defined in Statement 35, the accumulated benefit obligation (ABO), was too small in some cases to reflect accurately the pension obligation of governmental pension plans.
pension funding on an accumulated benefit obligation (ABO) basis in 2002, which was originally commented by Fitch on December 5, 2002.
pension plan to fully funded status, as measured by its accumulated benefit obligation (ABO), through a contribution of cash and stock.
0 billion difference between assets and projections of benefit obligations on an accumulated benefit obligation (ABO) basis but fluctuates due to market conditions and interest rates.
plan's assets and projections of benefit obligations on an accumulated benefit obligation or ABO basis.
Based on current expectations regarding the size of the gap between pension plan assets and the accumulated benefit obligation, Continental estimates that more than $200 million in cash contributions will be necessary in 2003.
The charge is a result of a reduction in the assumed discount rate applied to the accumulated benefit obligation under the Company's pension plans and a reduction in the market value of pension assets.
25 percent on the projected and accumulated benefit obligations would be to decrease or even eliminate the underfunded portion of Mottins' retirement plans.