Category filter:

Acronym	Definition
PbO	Lead Oxide
PbO	Parliamentary Budget Officer (Canada)
PbO	Placebo
PbO	Publiekrechtelijke Bedrijfsorganisatie
PbO	Piperonyl Butoxide
PbO	Projected Benefit Obligation (pension plan accounting)
PbO	President Barack Obama
PbO	Practical Boat Owner
PbO	Playback Orchestre
PbO	Profiler Binary Output
PbO	Profiler Batch Output
PbO	Plate Boundary Observatory
PbO	Property Book Officer
PbO	Process Before Output
PbO	Philharmonia Baroque Orchestra (San Francisco, CA)
PbO	Performance Based Organization
PbO	Prevention of Bribery Ordinance (Hong Kong)
PbO	Pin Bone Out (seafood purchasing specification)
PbO	Polybenzoxazole
PbO	Portland Baroque Orchestra (Oregon)
PbO	Pixel Buffer Object
PbO	Public Benefit Organization
PbO	Personal Banking Officer
PbO	Packed By Owner (shipping label)
PbO	Prevent Blindness Ohio
PbO	Power Back Off
PbO	Pittsboro, NC
PbO	Plan and Budget Organization (Iran)
PbO	Paraburdoo, Western Australia, Australia - Paraburdoo (Airport Code)
PbO	Priority Banking Officer
PbO	Pre-Birth Order (legal adoption order)
PbO	Post Burn Out
PbO	Plan, Build and Operate
PbO	Private Banking Online
PbO	Pocket Box Office (mobile games by Airborne Entertainment, Inc.)
PbO	Program & Budget Office
PbO	Pension Buyout Obligation
PbO	Presiding Bishop's Office (LDS church)
PbO	Polarized Born-Oppenheimer
PbO	Poly-Paraphenylene-2 6-Benzobisoxazole (Zylon)
PbO	Penicillin in Beeswax
PbO	Profit Before Overhead
PbO	Performance Based Objective
PbO	Polymorphic Buffer Overflow (security attack)
PbO	Provided by Owner (construction industry)
PbO	Prescribed Brand Only
PbO	Prohibited Behaviour Order (judicial sentencing; Australia)

References in periodicals archive

Overall pensions were 67% funded at fiscal year-end 2017 relative to a projected benefit obligation (PBO) of $808.7 million.

Fitch Ratings assigns 'BBB+' IDR to Lifespan Corporation

Participants will receive lump-sum payments valued at approximately USD216 million from the pension trust, reducing the plan's projected benefit obligation by slightly more than the lump-sum amount by the end of 2016.

Unisys completes lump-sum cash-out offer

As a minimum, amortization of a net gain or loss included in AOCI (excluding asset gains and losses not yet reflected in market-related value) shall be included as a component of net pension cost for a year if, as of the beginning of the year, that net gain or loss exceeds 10% of the greater of the projected benefit obligation or the market-related value of plan assets.

Marking pension plans to market: examining the implications

By transferring the obligations to the two insurers, Kimberly-Clark expects to reduce its pension projected benefit obligation by approximately USD2.5 billion.

Kimberly-Clark purchases pension annuity contracts for retirees

The same effect occurs when, holding the debt level of the plan sponsor constant, the projected benefit obligation is larger.

Pension policy and the value of corporate-level investment

Companies were going to have to change the way they recorded pension costs from ABO to the Projected Benefit Obligation (PBO) which is the actuary's estimate of the total retirement benefits (at their discounted present value) earned so far by employees, applying the pension formula to estimated future compensation levels of the employees.

The effect on firms defined pension plans & financial statements due to FAS 158

The required footnote disclosures now include an estimate of the coming year's amortization of prior service cost and any corridor amortization (an expense adjustment that occurs when accumulated unrecognized gains or losses exceed 10% of the greater of the plan assets or projected benefit obligation).

Perfect storm prompts changes in pension accounting: postretirement obligations move to financial statements while FASB considers more comprehensive changes to underlying measurements

Thus, for defined benefit pension plans, the amount of the projected benefit obligation (PBO) would be compared to the value of the related plan assets.

Senate Committee chairman blesses FASB draft

In some instances, these hybrid plans temporarily froze benefit accruals at previous formula amounts, thereby reducing projected benefit obligation balances while deferring recognition of unexpected gains from liability reductions over the average remaining estimated service lives of participating employees.

Underfunded defined benefit pension plans: recent professional and legislative developments

PbO