(redirected from Accumulated Benefit Obligation)
Also found in: Dictionary, Thesaurus, Medical, Financial, Acronyms.


Finland: see TurkuTurku
, Swed. Åbo, city (1998 pop. 170,931), capital of Western Finland prov., SW Finland, at the mouth of the Aurajoki River on the Baltic Sea. The center of the fertile agricultural region of SW Finland, it is also the country's largest winter port and an
..... Click the link for more information.
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.
An increase in the accumulated benefit obligation (e.
As of fiscal year 2002 Motorola's pension was underfunded with an accumulated benefit obligation of approximately $1.
In the first quarter of 1992, the company also adopted FAS 106 and retroactively recognized its accumulated benefit obligation not recorded in prior years as a charge against first quarter 1992 earnings.
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.
13 per share) for its accumulated benefit obligation not recorded in prior years.
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.