Home > Terms > English, UK (UE) > Defined benefit liability

Defined benefit liability

The net total of the following amounts: (a) the present value of the defined benefit obligation at the end of the reporting period; (b) plus any actuarial gains (less any actuarial losses) not recognised; (c) minus any past service cost not yet recognised; (d) minus the fair value at the end of the reporting period of plan assets (if any) out of which the obligations are to be settled directly.

This is auto-generated content. You can help to improve it.
0
Collect to Blossary

Member comments

You have to log in to post to discussions.

Terms in the News

Featured Terms

Harry8L
  • 0

    Terms

  • 0

    Blossaries

  • 1

    Followers

Industry/Domain: Entertainment Category: Movies

SPECTRE

SPECTRE is the 24th James Bond 007 adventure film. The term SPECTRE stands for "Special Executive for Counter-intelligence, Terrorism, Revenge ...

Contributor

Featured blossaries

Political News

Category: Politics   1 1 Terms

Bridges in Belgrade, Serbia

Category: Travel   1 3 Terms