Projected Benefit Obligation

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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.

An estimate of the present value of the future liability of an employee's pension. The projected benefit obligation assumes that the employee will continue to work and make contributions to the pension plan. It also assumes that contributions will increase as the employee's salary also increases. See also: Accumulated benefit obligation.

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ABO Accumulated Benefit Obligation			158 requires companies to take information out of the footnotes and put it into the body of the financial statements as follows: * The balance sheet reports a net asset or net liability equal to the difference between the estimated values of the projected benefit obligation and fund assets as of the balance sheet date. Perfect storm prompts changes in pension accounting: postretirement ... by Bahnson, Paul R. / Journal of Accountancy DB plan, the funding ratio on accumulated benefit obligations increased from 95 percent at the start of 2004 to 99 percent at the beginning of 2005, while funding of projected benefit obligations rose from 88 percent to 91 percent. Funding gains don't alter outlook: study by Heffes, Ellen M. / Financial Executive Interest Cost on the Projected Benefit Obligation 3. Pension Expense? What Pension Expense? by Oxner, Tom; Oxner, Karen / The National Public Accountant			Programa de propiedad participada Programa de recompra de acciones progress payments Progress review progressive tax Progressive Tax System Progressive Taxation Prohibited Transaction Prohibitionism Prohibitionist Prohibitive Tariff Project Project Completion Restriction Project Contract Project Contracts Project Finance Loan Program Project Financing Project Link Project Loan Project Loan Certificate Project Loan Securities Project Loan Security Project Loans Project Note Project Notes Projected Benefit Obligation Projected Maturity Date projection projection period Projeto de lei Promediar a la baja Promediar al alza Promediar precio por compras regulares Promedio Promedio de ingresos Promedio variable Promissoria comercial de fidelidade promissory note Propaganda publicada Propensao marginal a consumir Propensao marginal a investir Propensao marginal a poupar property Property Casualty Insurers Association of America property condition addendum or clause property depreciation property description Property Dividend Property Inventory property line property management			Project-Oriented Safety Management System Project-Peculiar Document Project-Specific Environmental Impact Assessment Project-To-Date Project-Wide Activity Area Project/Production Planning & Control Project/Program Change Proposal Project/Program Director, Electronics Project/Program Manager, Ship Project: Hearts and Minds Project: Most Downloaded App projectable projectable projectable projectable projectable projectable Projectada projected projected projected projected projected projected projected 305-day lactation projected 305-day lactation projected 305-day lactation Projected Availability Date Projected Available Balance Projected Available Balance Inquiry Projected Benefit Obligation Projected Benefit Obligations projected campaign Projected Cash Flow Statement Projected Class Baseline Projected Class Work Planning Document Projected Conjugate Gradient Projected Coordinate System Projected Decision Date Projected Departure Date Projected Entangled-Pair State projected goal Projected Impact Point Projected Improved Explosive Device Projected Intercept Point Projected Investment Rate of Return projected law Projected Line Charge Projected Manpower Requirements Account projected map display projected map display Projected maturity date Projected Maturity Dates Projected Monthly Requirement projected on projected on projected on projected on projected on Projected Operating Employment

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