英语词汇“Projected Benefit Obligation (PBO)”的翻译、意思、用法、释义-英汉经管词典

单词	Projected Benefit Obligation (PBO)
释义	Projected Benefit Obligation (PBO) Definition An estimate of the present value of an employee's pension which assumes that the employee will continue to work. The actuarial formula used to calculate the Projected Benefit Obligation takes into account future increases in pension contributions that would take place as the employee's salary increases. For a company the PBO is an estimate of the pension liability. See also Accumulated Benefit Obligation (ABO).
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