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ABOAbonnement (German: Subscription)
ABOAnybody but Obama (politics)
ABOAmway Business Owner
ABOAccumulated Benefit Obligation
ABOAccumulated Benefit Obligation (pension plan accounting)
ABOAdmin Base Object
ABOAction Based Outcome
ABOActive Business Object
ABOAmerican Board of Ophthalmology
ABOAmerican Board of Opticianry (Springfield, VA)
ABOAlgal Biomass Organization (Preston, MN)
ABOAmerican Board of Orthodontics
ABOAssociated Builders and Owners
ABOAmerican Board of Otolaryngology
ABOAssociation of British Orchestras
ABOAmsterdam Baroque Orchestra
ABOAlaska Bird Observatory
ABOAviators Breathing Oxygen
ABOArmy Budget Office
ABOAir Base Operability
ABOAmerican Board of Opticians
ABOAgents of Biological Origin
ABOAccelerated Bookbuilt Offering (investing)
ABOAutomated Box Office (American Multi-Cinema, Inc.)
ABOAdmin Base Objects (Microsoft IIS)
ABOAssociation des Bibliotechniciens de l'Ontario
ABOAir-Breathing Organ (fish biology)
ABOAntibodies Blood Group
ABOAtlanta Baroque Orchestra (Atlanta, Georgia)
ABOAdiabatic Born-Oppenheimer
ABOAnnular Beam Oscillator
ABOArbitration Out
ABOAirborne Order
ABOAdvanced Byte-Oriented
ABOAbsent Bed Occupancy
ABOAsociación Benedictina Olivetana Centro Educacional (Olivetana Benedictine Association Educational Center, Guatemala)
ABOAntibonding Bond Orbital
ABOAcross Border Operations
References in periodicals archive ?
The table reports the name of each firm along with measures that describe the features of the pension plan: l) the size of the projected benefit obligation in relation to invested capital, 2) the ratio of plan assets to the accumulated benefit obligation, and 3) the percentage of pension fund assets invested in equities.
The funding target is the accumulated benefit obligation (the present value of pension benefits that have been earned).
The aggregate pension accumulated benefit obligation and aggregate fair value of plan assets for pension plans with accumulated benefit obligations in excess of plan assets.
Until this Statement is fully adopted, financial statements that exclude foreign plans from (a) the actual allocation of assets, (b) the description of investment strategies, (c) the basis used to determine the expected long-term rate of-return-on-assets assumption, or (d) the amount of accumulated benefit obligation shall include, separately for domestic plans, the total fair value of plan assets as of the measurement date(s) used for the latest statement of financial position presented and the overall expected long-term rate of return on assets for the latest period for which a statement of income is presented.
the accumulated benefit obligation, and the plan assets must be disclosed for these plans.
Pension accounting requires the recording of an additional liability when the accumulated benefit obligation exceeds the fair value of the plan assets.
David Gray in a recent article (Financial Executive, November/December 1988) strongly suggests that the pension fund manager's relative performance (pension assets outperforming the market) "will give way to an emphasis on outperforming the liability--specifically, the Accumulated Benefit Obligation (ABO)--and to maintaining and building a pension surplus.
Corporations that have pension plans that are not under-funded with respect to their accumulated benefit obligations do not have MPL, and must be sure to eliminate any existing MPL remaining from prior periods.
It requires employers to disclose the projected benefit obligation, and also requires recognition of a liability at least equal to any unfunded accumulated benefit obligation, a major change for some employers.
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.
The percentage of companies whose defined benefit pension plans have sufficent assets to cover their accumulated benefit obligations has been falling for the past few years, according to Buck Consultants, Inc.