(redirected from Projected benefit obligation)
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PbOLead Oxide
PbOParliamentary Budget Officer (Canada)
PbOPubliekrechtelijke Bedrijfsorganisatie
PbOPiperonyl Butoxide
PbOProjected Benefit Obligation (pension plan accounting)
PbOPresident Barack Obama
PbOPractical Boat Owner
PbOPlayback Orchestre
PbOProfiler Batch Output
PbOProfiler Binary Output
PbOPlate Boundary Observatory
PbOProperty Book Officer
PbOProcess Before Output
PbOPhilharmonia Baroque Orchestra (San Francisco, CA)
PbOPerformance Based Organization
PbOPrevention of Bribery Ordinance (Hong Kong)
PbOPin Bone Out (seafood purchasing specification)
PbOPortland Baroque Orchestra (Oregon)
PbOPixel Buffer Object
PbOPublic Benefit Organization
PbOPersonal Banking Officer
PbOPacked By Owner (shipping label)
PbOPrevent Blindness Ohio
PbOPower Back Off
PbOPittsboro, NC
PbOPlan and Budget Organization (Iran)
PbOParaburdoo, Western Australia, Australia - Paraburdoo (Airport Code)
PbOPriority Banking Officer
PbOPre-Birth Order (legal adoption order)
PbOPost Burn Out
PbOPlan, Build and Operate
PbOPocket Box Office (mobile games by Airborne Entertainment, Inc.)
PbOPrivate Banking Online
PbOProgram & Budget Office
PbOPresiding Bishop's Office (LDS church)
PbOPoly-Paraphenylene-2 6-Benzobisoxazole (Zylon)
PbOPolarized Born-Oppenheimer
PbOPension Buyout Obligation
PbOPenicillin in Beeswax
PbOPerformance Based Objective
PbOProfit Before Overhead
PbOPolymorphic Buffer Overflow (security attack)
PbOPrescribed Brand Only
PbOProvided by Owner (construction industry)
PbOProhibited Behaviour Order (judicial sentencing; Australia)
References in periodicals archive ?
Franciscan Alliance's defined benefit pension plan was 96% funded on an accumulated benefit obligation (ABO) basis and 89% funded on a projected benefit obligation (PBO) basis at Sept.
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.
By transferring the obligations to the two insurers, Kimberly-Clark expects to reduce its pension projected benefit obligation by approximately USD2.
71 percent, year-to-date assets improved by $37 billion while the projected benefit obligation has been reduced by $175 billion, rendering nearly a $212 billion improvement in funded status and increasing the funded status ratio from 77.
The same effect occurs when, holding the debt level of the plan sponsor constant, the projected benefit obligation is larger.
This cost component represents the increase in the projected benefit obligation (i.
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.
Consistent with SFAS 158, a pension plan is deemed to be underfunded if the fair value of the pension plan assets is less than the projected benefit obligation (PBO).
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.
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.
The Projected Benefit Obligation (PBO) is the actuarial present value of all pension benefits attributed to prior employee service calculated using the plan's benefit formula.
87 provides comprehensive rules governing contributions to foreign pension plans, including calculation of the projected benefit obligation (PBO).